Which of the Following Is Not an Advantage of Preparing

Multiple Choice

Which of the following is not an advantage of preparing an adjusted trial balance?

A) It verifies that the debits equal the credits in the ledger after the preparation of the adjusting entries.
B) It reduces the possibility of errors being carried forward from the ledger into the accounting reports.
C) It is a shortcut which means that the adjusting entries do not have to be entered into the ledger.
D) It assists in the preparation of the financial statements.