Phase 6: Adjusted Balance
Verify updated account balances after adjusting entries.
Purpose
The Adjusted Balance phase produces an adjusted trial balance that incorporates all adjusting entries, confirming that debits still equal credits and accounts are ready for financial statement preparation.
Usage
/accounting:adjusted-balance <project>Prerequisites
Adjusting entries must exist at .metapowers/accounting/<project>/05-adjust.md.
What It Does
- Reads the unadjusted trial balance and adjusting entries
- Applies adjustments to account balances
- Produces the adjusted trial balance
- Validates that total debits equal total credits
- Writes to
.metapowers/accounting/<project>/06-adjusted-balance.md
Output
Creates .metapowers/accounting/<project>/06-adjusted-balance.md containing:
- Adjusted trial balance with all accounts
- Adjustment impact per account
- Balance verification status
Next Phase
After the adjusted balance, proceed to Statements to prepare financial statements.