Final answer:
A T-account is present in every adjusting entry along with a balance sheet account.
Step-by-step explanation:
The type of account that is present in every adjusting entry along with a balance sheet account is called a T-account. A T-account is a balance sheet with a two-column format, with the T-shape formed by the vertical line down the middle and the horizontal line under the column headings for 'Assets' and 'Liabilities'.