adjusting entry

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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
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Translations

adjusting entry

[əˈdʒʌstɪŋˈɛntrɪ] n (Econ) → scrittura di conguaglio
Collins Italian Dictionary 1st Edition © HarperCollins Publishers 1995
References in periodicals archive ?
Passed Journal Entries: Occur when an auditor identifies a misstatement that's immaterial and doesn't require an adjusting journal entry.
4-4 * For each of the events below, select the appropriate adjusting journal entry that would be recorded at the end of the year (December 31).
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.