bn:00001409n
Noun Concept
Categories: Accounting terminology
EN
adjusting entry  adjusting entries
EN
An accounting entry made at the end of an accounting period to allocate items between accounting periods WordNet 3.0
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EN
An accounting entry made at the end of an accounting period to allocate items between accounting periods WordNet 3.0 & Open English WordNet
In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. Wikipedia
A journal entry made to ensure that some financial activity is assigned to the posting period in which the activity occurred. Wiktionary
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