adjusting entry


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Words related to adjusting entry

an accounting entry made at the end of an accounting period to allocate items between accounting periods

References in periodicals archive ?
But he or she also generally was relieved the auditor had found it in time for the company to record an adjusting entry so the financial statements were fairly stated.
Materials needed to play the game are: 1) game board with pockets (see Table 4 for a basic diagram of the set-up), 2) Adjusting Entry cards, 3) a list of possible transactions to be drawn from the game board and (4) journal page for each player.
In addition, an adjusting entry would be required in January (not required for this project).
Under this standard, I wouldn't be permitted to make an adjusting entry.
An adjusting entry is necessary at December 31, 1998, to mark the swap to its fair value of $175,000.