The accounting cycle requires three trial balances be done. In what order should they be prepared?

A) post-closing, unadjusted, adjusted
B) unadjusted, post-closing, adjusted
C) unadjusted, adjusted, post-closing
D) post-closing, adjusted, unadjusted

Post-Closing

The final phase in the accounting cycle where accounts are prepared for the start of the next period, following the closing entries are made to reset temporary accounts.

Adjusted Trial Balance

A statement listing all accounts and their balances after adjustments, used to verify the equality of debits and credits before preparing financial statements.

Unadjusted Trial Balance

A preliminary list of all accounts and their balances used in accounting, before any adjustments are made for the closing entries.