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Quotes of the day:
A homosexual who is honest with himself knows that he and his partner will never become parents together, dRINK, DRUGS AND SEX.
An adjusting journal entry is an entry in a company’s general ledger that occurs at the end of an accounting period to record any unrecognized income or expenses for the period. When a transaction is started in one accounting period and ended in a later period, an adjusting journal entry is required to properly account for the transaction. Adjusting journal entries can also refer to financial reporting that corrects a mistake made previously in the accounting period.
FA13 - Adjusting Journal Entries Explained
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