What step occurs immediately after transactions are posted to the ledger?

• A. A post-closing trial balance is prepared.
• B. An unadjusted trial balance is prepared.
• C. An adjusted trial balance is prepared.
• D. Transactions are analyzed and recorded in the journal.

Answer: (B)

After transactions have been posted to the ledger, the next step is to prepare an unadjusted trial balance. This step serves as a quick check that the ledger is in balance—debits equal credits—using the current balances from all accounts. It provides a baseline before any adjusting entries are made, and helps catch any posting or arithmetic errors early in the cycle. The unadjusted trial balance comes before adjustments; after adjusting entries you’d prepare an adjusted trial balance, and the other stages (post-closing trial balance, etc.) occur later in the process.