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adjusting entry

   Also found in: Wikipedia 0.04 sec.
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Noun1.adjusting 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
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would make the adjusting entry shown below in 20X6 to implement this change in accounting principle.
Changes in accounting for changes: implementation implications of ... by Aldridge, C. Richard / Journal of Accountancy
--We adjusted cost of service down by $194,000 to reflect the correction of an adjusting entry in cost of service from one of our international subsidiaries.
EasyLink Files Annual Report on Form 10-K for 2005 by Business Wire
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.
Account reconciliation: an underappreciated control: this procedure ... by Vorhies, James Brady / Journal of Accountancy
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