Which of the statements below is not true?
(a) an adjusted trial balance can be used to prepare financial statements.
(b) an adjusted trial balance proves the mathematical equality of debits and credits in the ledger.
(c) an adjusted trial balance is prepared before all transactions have been journalized.
(d) an adjusted trial balance should show ledger account balances.

(C) An adjusted trial balance is prepared before all transactions have been journalized.

Explanation:

In trial balance, there are two columns namely debit columns and credit columns. The total of debit and credit columns should always be matched.

The debit columns records assets and expenses side

whereas, the credit column record revenue, stockholder equity, and the liability side.

Thus, It is used to prepare the financial statements, and show ledger accounts balance

Therefore, option C would be not true

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explanation:

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