
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. T...
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http://en.wikipedia.org/wiki/Adjusting_entries

Accounting entries made at the end of an accounting period to allocate items between accounting periods.
Found on
http://www.ais-cpa.com/glosa.html

Entries required at the end of each accounting period to recognize, on an accrual basis, revenues an
Found on
http://www.encyclo.co.uk/local/22398
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