ACCOUNTING WORKSHEET3Introduction:The assignment is about the creation of a worksheet. It has the general ledger accounts titlesin the first column and is followed by the debit and the credit amounts under the head ofunadjusted trial balance and the same are then exposed to various adjustments that areundertaken at the end of period such as the reporting or the recording of the depreciationamount. After then the adjustments are undertaken into account and the effects of theseadjustments are brought into the trial balance which is then termed as the Adjusted TrialBalance. This Adjusted Trial Balance is then used for the purposes of preparing the financialstatements.Detailed analysis:The worksheet generally has a general ledger account which contains the titles of theaccounts. There would be one debit and one credit. And this would be for each one of thefollowing headings:1.Trial Balance which contains in the adjusted balance for each account which is asfollows:Paul services Trial Balance As At 31 May 2016Account NoAccount Name Debit Credit 101Cash at Bank$1,40,790