Accounts That Make Up a Trial Balance. A trial balance is a two-faceted accounting data summary that displays two columns -- debits and credits -- both of which show the total amounts. If you ...

After the trial balance is complete, adjusting entries are made. Examples of accounts that often require an adjustment include wages payable, accumulated depreciation and prepaid office supplies.

To understand which accounts will not appear on a post-close trial balance, we need to start with what does appear on the post-close trial balance. How does the trial balance work?