The adjusted trial balance columns of a worksheet are obtained by subtracting the adjustment columns from the trial balance columns.

Adjusted Trial Balance

A list of all the accounts and their balances after adjusting entries are made, used to prepare financial statements.

Adjustment Columns

Columns in financial statements or ledgers used to make necessary adjustments for accrual accounting, such as for accrued expenses or revenues.

Trial Balance Columns

These are the two columns in a trial balance where all the debit balances are listed on one side and all the credit balances on the other, helping to ensure that total debits equal total credits.