Last Updated
：2025/12/04
adjusting entry
（ plural ）
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(accounting) A journal entry made to ensure that some financial activity is assigned to the posting period in which the activity occurred.
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adjusting entry
At year-end, the accountant prepared an adjusting entry to allocate the accrued expenses to the correct reporting period.
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At year-end, the accountant prepared an adjusting entry to allocate the accrued expenses to the correct reporting period.
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