# Unadjusted Trial Balance The Unadjusted Trial Balanced report shows the credit and debit balances of all the accounts in your chart of accounts before any adjusting entries are made for a specific accounting period, usually at the end of a reporting period such as a month or a year. The unadjusted trial balance is used as the starting point for analyzing account balances and making adjusting entries. #### Key Features of the Unadjusted Trial Balance Report * **Comprehensive Account Listing**: The unadjusted trial balance includes both debit and credit balances of all accounts in the chart of accounts. It provides a snapshot of the company's financial position. * **Simplifies the Adjusting Process**: This report facilitates the identification of accounts that require adjustments. Adjusting entries are necessary to ensure that revenues and expenses are correctly recorded in the system, and that assets and liabilities are properly stated. * **Starting Point for Adjustments**: This report serves as the baseline for making adjusting entries to account balances. After the adjustments are made, it gives business a better idea of their finances and start the process of preparing financial statements, such as the income statement, balance sheet, and statement of cash flows. * **Accuracy Check**: The unadjusted trial balance report helps in detecting any discrepancies or errors in the ledger accounts before adjustments. --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter: ``` GET https://docs.xorosoft.com/xoroerp-1/reports/accounting/unadjusted-trial-balance.md?ask= ``` The question should be specific, self-contained, and written in natural language. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.