adjusting entry

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Related to Adjusting Journal Entries: Financial statements
ThesaurusAntonymsRelated WordsSynonymsLegend:
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
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.
Translations

adjusting entry

[əˈdʒʌstɪŋˈɛntrɪ] n (Econ) → scrittura di conguaglio
Collins Italian Dictionary 1st Edition © HarperCollins Publishers 1995
References in periodicals archive ?
According to the SEC's complaint, they frequently met this target to the dollar by having the company record large, round number, and unsupported adjusting journal entries. Within the company, this practice was referred to as "reclass to capital."
* Every year, a small CPA firm made adjusting journal entries, reconciled bank accounts, and performed other activities to "clean up" a client's financial records to prepare the tax return.
This testimony, along with corporate resolutions and adjusting journal entries on the corporate books, convinced the court that the distributions and contributions took place as the Maguires claimed.
These journal entries are called adjusting journal entries.
Each year, management and the auditor discussed the result and management "passed" the auditor's proposed adjusting journal entries (PAJEs); that is, rejected them.
One solution is to create bright-lines or dates to establish when, for example, adjusting journal entries necessary to address the cost impact of mischarging is completed, or when initial training on a remedial ethics code or policy is completed.