Accounting · phase

Phase 6: Adjusted Balance

Verify updated account balances after adjusting entries.

/accounting-adjusted-balance <project>

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.

Prerequisites

The unadjusted trial balance (.singularskills/accounting/<project>/04-trial-balance.md) and the adjusting entries (05-adjust.md) must exist; the skill's gate checks both.

What It Does

  1. Reads the unadjusted trial balance and adjusting entries
  2. Applies adjustments to account balances
  3. Produces the adjusted trial balance
  4. Validates that total debits equal total credits
  5. Writes to .singularskills/accounting/<project>/06-adjusted-balance.md

Output

Creates .singularskills/accounting/<project>/06-adjusted-balance.md containing:

  • Adjusted trial balance with all accounts
  • Adjustment impact per account
  • Balance verification status

Next Phase

NextStatements
After the adjusted balance, proceed to Statements to prepare financial statements.

Phase 5: Adjust

Record accruals, prepayments, depreciation, and other adjusting entries.

Phase 7: Statements

Prepare income statement, balance sheet, and cash flow statement.