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adjusting entry
(redirected from Adjusting Journal Entry)

    Also found in: Financial, Acronyms, Encyclopedia 0.01 sec.
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Noun1.adjusting entry - an accounting entry made at the end of an accounting period to allocate items between accounting periodsadjusting entry - an accounting entry made at the end of an accounting period to allocate items between accounting periods
accounting entry, ledger entry, entry - a written record of a commercial transaction
Translations
adjusting entry [əˈdʒʌstɪŋˈɛntrɪ] n (Econ) → scrittura di conguaglio
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Specifically, at fiscal year 2003 year end, GSA recorded an adjusting journal entry to transfer about $952 million of construction costs from the CIP account to the Buildings account.
Financial Audit: Restatement to the General Services Administration's ... by General Accounting Office Reports & Testimony
However, in cases where an adjusting journal entry would normally be made to the "inventory short/over" account, the "cost of goods sold" account should be used instead.
Virtually there technologies: a case study of earnings management and ... by DiGregorio, Dean W.; Stallworth, H. Lynn; Bruan, Robert L. / Journal of the International Academy for Case Studies
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? by Bernstein, Paul / Trial
 
 
 
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