Coulst Process #8: Adjusted Trial Balance Process #8: Adjusted Trial Balance Prepare Adjusted Trial Balance 1. Using your ending bal for September 30, 2017 lances from the ledger, create an adjusted trial balance 2. Accounts must be listed in the trial balance in the following order. Assets Owners' Equity, Revenues and Expenses. This is the Accounts, so you might reference the Chart of Accounts for help. Accounts with zero balances should not be shown in the adjusted trial balance. Liabilities same order as the Chart of 3. Make sure your debit column equals your credit column! If not, revisit your adjusting entries and postings to identify and correct your mistake