some scenarios in which you may need to Adjust an "Adjusted Trial Balance" ...

The following are some scenarios in which you may need to appropriately debit or credit adjustments for an "Adjusted Trial Balance":
​

• Interest income on notes receivables may have been earned but not received, therefore the income is accrued. Under this scenario, Dr. Interest Receivable and Cr. Interest Income. 
• A/R can call for a change if a consumer becomes bankrupt, and the balance is then written off. Therefore, Dr. Allowance for Doubtful Accounts and Cr. A/R. 
• Allowance for doubtful accounts can arise when there is a need to record a bad debt expense. Therefore, Dr. Bad Debt Expense and Cr. Allowance for Doubtful Accounts
• Prepaid Expenses can have a change when insurance premiums expire, therefore they need to be expensed. Therefore, Dr. Insurance Expense and Cr. Prepaid Expense. Also, prepaid expense can arise from rent payments and may cause the need to reclassify if not properly recorded at first, therefore, if you prepay in advance you Dr. Prepaid Expense and Cr. Rent Expense. 
• Accumulated Depreciation - often times there are depreciation adjustments needed, therefore, here the idea is to DR. Depreciation expense and Cr. Accumulated Depreciation. 
• Income Tax Payable - Income tax estimates arises, therefore if any expenses need to be accrued to do so, Dr. Income Tax Expense and Cr. Income Tax Payable. 
• Rent Expense - For rent expense that is reclassified, Dr. Prepaid Expense and Cr. Rent Expense.

cc: Reporting