Similar words: adjusting entries, adjusting, adjustment, readjustment, maladjustment, adjust, adjuster, adjusted. Meaning: n. an accounting entry made at the end of an accounting period to allocate items between accounting periods.
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(1) Perhaps the best way to describe an adjusting entry is by means of an example.
(2) Such unrecorded expenses are recorded by an adjusting entry.
(3) When we discuss the worksheet, the term adjusting entry should not be omitted.
(4) In the adjusting entry made by Solarwind Company at January 3, the amount of the adjustment ($10) was equal to the estimated amount of uncollectible accounts.
(5) The recording of depreciation expense is an adjusting entry which apportions a recorded cost.
(6) Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.
(7) Thus, an adjusting entry is needed to increase the Allowance for Doubtful Accounts from its present level to $5. Sentencedict.com
(8) Journalize the adjusting entry needed on December 31, the end of the current accounting period, for each of the following independent cases affecting Chicago Mercantile Services (CMS).
(9) To increase the balance in the allowance account to $1 at February 2, the month-end adjusting entry must add $5 to the allowance.
(10) At the end of each year, Solarwind Corporation will make the following adjusting entry to amortize the bond discount...
(11) To record the portion of total accounts receivable estimated to BE uncollectible, the following adjusting entry should BE made at January 31...
(12) In each period that benefits from the use of this asset, an adjusting entry is made to allocate a portion of the asset's COST to expense.
(13) If the allowance account currently has a credit balance of, say, $4, the month-end adjusting entry should be in the amount of $1.
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