The________ trial balance tests the double entry principle after transactions are posted from the journals to the general ledger.

The unadjusted trial balance tests the double entry principle after transactions are posted from the journals to the general ledger.

Explanation

In accounting, the unadjusted trial balance is a list of all the accounts and their balances (debit and credit) in the general ledger before any adjustments are made. It serves as a preliminary check to ensure that the total debits equal the total credits, demonstrating that the double-entry accounting system is functioning correctly. This balance provides accountants with a snapshot of their financial position at a specific point in time, before they make necessary adjustments for accrued revenues, expenses, or any other items. By ensuring that the debits equal the credits, the unadjusted trial balance helps to identify any discrepancies that may have occurred during the recording of transactions. Thus, it is a critical step in the accounting cycle, paving the way for the preparation of financial statements.