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

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4-5 * For each of the multiple choice questions below, select the appropriate adjusting journal entry that would be recorded at the end of the year (December 31).
Chapter 4: End of year accounting procedures
The adjusting journal entry will reduce income by $800,000.
Virtually there technologies: a case study of earnings management and fraud
Moreover, if the results of an audit sample are sufficiently precise, they may provide the basis for the proposal of an adjusting journal entry by the auditor.
Statistical sampling revisited
Second, you establish who made the change because the handwriting of the person making the adjusting journal entry should be known or easily determined.
How secure is your case-management software?
Using journal entries, they would record the following adjusting journal entry before preparing the 20X2 financial statements.
Chapter 5: Financial statement preparation and closing entries
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