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・ Adjustable-speed drive
・ Adjusted basis
・ Adjusted Compensation Payment Act
・ Adjusted cost base
・ Adjusted current yield
・ Adjusted ERA+
・ Adjusted gross income
・ Adjusted Gross Revenue Insurance
・ Adjusted mutual information
・ Adjusted Peak Performance
・ Adjusted present value
・ Adjusted winner procedure
・ Adjusted world price
・ Adjusters International
・ Adjustierung
Adjusting entries
・ Adjustment
・ Adjustment (law)
・ Adjustment (psychology)
・ Adjustment clause
・ Adjustment disorder
・ Adjustment handle
・ Adjustment of status
・ Adjustment Team
・ Adjustments of theodolite
・ Adjutant
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・ Adjutant general
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・ Adjutant General of Kansas


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Adjusting entries : ウィキペディア英語版
Adjusting entries

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. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting. They are sometimes called Balance Day adjustments because they are made on balance day.
Based on the matching principle of accrual accounting, revenues and associated costs are recognized in the same accounting period. However the actual cash may be received or paid at a different time.
==Types of adjusting entries==
Most adjusting entries could be classified this way:

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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