Adjusted Balance

Adjusted Trial Balance

Prepare an adjusted trial balance for "$ARGUMENTS". Incorporate adjusting entries and verify that debits still equal credits.

Prerequisites

Read .metapowers/accounting/$ARGUMENTS/04-trial-balance.md for the unadjusted balances and .metapowers/accounting/$ARGUMENTS/05-adjust.md for the adjusting entries.

Process

1. Apply adjusting entries:

• Start with the unadjusted trial balance
• Post each adjusting entry to the affected accounts
• Calculate new account balances incorporating all adjustments

1. Prepare the adjusted trial balance:

• List every account with its adjusted balance
• Place debit balances in the debit column and credit balances in the credit column
• Order accounts by category: assets, liabilities, equity, revenue, expenses

1. Verify balance:

• Sum all adjusted debit balances
• Sum all adjusted credit balances
• Confirm totals are equal
• If not, trace the discrepancy back to the adjusting entries

1. Write the artifact to .metapowers/accounting/$ARGUMENTS/06-adjusted-balance.md with sections:

• Adjusted Trial Balance — all accounts with unadjusted balance, adjustments, and adjusted balance columns
• Balance Verification — total debits, total credits, and difference (should be zero)
• Adjustment Impact — summary showing how each account changed from unadjusted to adjusted

Output

The adjusted trial balance written to .metapowers/accounting/$ARGUMENTS/06-adjusted-balance.md. Present a summary highlighting:

• Total adjusted debits and credits
• Whether the adjusted trial balance is in balance
• Accounts most affected by adjustments

Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

• Author: bromso
• Source: bromso/metapowers
• License: MIT
• Homepage: https://bromso.github.io/metapowers/

Install and usage instructions live in the source repository linked above.