Adjusting Entries

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Description

Entries made at the end of the accounting period for the purpose of recognizing revenue and expenses that are not properly measured as a result of journalizing transactions as they occur.

Concept Prerequisite

Wikipedia Reference

http://en.wikipedia.org/wiki/Adjusting entries

Learning Material

Covered in Topic(s)

 
The Accounting Cycle: Accruals & Deferrals
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