.TH adjust "" "" "/act/gl Command"
.PC "Create adjusted trial balance table"
.B adjust
.PP
.II "adjust balance sheet"
The command
.B adjust
is part of the accounting/general ledger system
that is included with
.BR /rdb .
It produces the adjusted trial balance sheet, called
.BR adjusttrial ,
by adding the trial-balance table
.B trialbalance
with the journal-of-adjustments table
.BR journaladjust .
.PP
The accountant makes
adjustments at the end of the accounting period,
to reflect changes in inventory, depreciation, depletion, amortization,
and so on.
These are computed costs of doing business that are
assigned to each accounting period.
.SH Example
The following gives an example of table
.BR trialbalance :
.DM
Account Debit   Credit  Format  Taxline Short   Name                 
------- -----   ------  ------  ------- ------- -----------------
1010    11178           B-A     4L01    cash      Cash
3010             13500  I-I     101a    sales     Sales
3080               250  I-I     106     royalty   Gross royalties
3100              3286  I-I     108     income    Other Income
4020     3601           I-COGS  102-A2  merch     Misc Merchandise
4030     2100           I-COGS  102-A3  wages     Salary and Wages
4370        2           I-E     122     parking   Business parking
4380       41           I-E     122     travel    Business travel
4384      114           I-E     122     hotel     Business hotel
.DE
.PP
The following gives an example of table
.BR journaladjust :
.DM
Account Debit   Credit  Format  Taxline Name                   
------- ------- ------- ------- ------- ---------------------
1110              20000 B-A     4L06      Beginning Inventory
1110    22130           B-A     4L06      Ending Inventory
1310                  0 B-A     4L09a     Accum Depreciation
1330                  0 B-A     4L10a     Accum Depletion
1420                  0 B-A     4L12a     Accum Amortization
4010      20000         I-COGS  102-A1    Beginning Inventory
4080            22130   I-COGS  102-A4    Ending Inventory
4170          0         I-E     121       Depreciation
4180          0         I-E     118       Depletion
4215          0         I-E     122       Amortization
.DE
.PP
The command
.B adjust
then produces the table
.B adjustedtrial
by combining
.B trialbalance
with
.BR journaladjust .
In this example,
.B adjustedtrial
appears as follows:
.DM
Account Debit   Credit  Format  Taxline Short   Name                    
------- -----   ------  ------  ------- ------- -----------------
1010    11178           B-A     4L01    cash      Cash
1110     2130           B-A     4L06    inv       Inventory
1310        0           B-A     4L09a   adeprec   Accum Depreciation
1330        0           B-A     4L10a   adeplet   Accum Depletion
1420        0           B-A     4L12a   aamort    Accum Amortization
3010             13500  I-I     101a    sales     Sales
3080               250  I-I     106     royalty   Gross royalties
3100              3286  I-I     108     income    Other Income
4010    20000           I-COGS  102-A1  beginv    Begin Inventory
4020     3601           I-COGS  102-A2  merch     Misc Merchandise
4030     2100           I-COGS  102-A3  wages     Salary and Wages
4080             22130  I-COGS  102-A4  endinv    Ending Inventory
4170        0           I-E     121     deprec    Depreciation
4180        0           I-E     118     deplet    Depletion
4215        0           I-E     122     amor      Amortization
4370        2           I-E     122     parking   Business parking
4380       41           I-E     122     travel    Business travel
4384      114           I-E     122     hotel     Business hotel
.DE
.SH "See Also"
.B
act,
balance
.SO adjust