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adjusting entry

   Also found in: Financial, Encyclopedia, Wikipedia 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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In another December transaction, the loss S corporation made an adjusting entry to reallocate funds it received from another profitable venture owned by Kaplan to a loan from Kaplan.
Economic outlay revisited by Porcaro, Greg; Burton, Hughlene A. / The Tax Adviser
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
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.
Using games to teach basics: learn to love learning accounting by Rhodes, Kimber; Smith, Aileen / Academy of Educational Leadership Journal
 
 
 
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