What does the info on an adjusted trial balance pertain to?

A trial balance is for all ledger accounts. Its used to ensure that all the transactions recorded were done so equally and the ledger is in balance before posting adjusting entries and creating the financial statements. The basic accounting formula is ets = liabilities + equity. Included in equity is net income/loss which the sum of all the income statement accounts. uming showing debits as positive and credits as negative, if the trial balance equals zero, then the ledger is in balance.