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Adjusting Entry

Definition of the noun adjusting entry

What does adjusting entry mean as a name of something?


  1. an accounting entry made at the end of an accounting period to allocate items between accounting periods

Printed dictionaries and other books with definitions for Adjusting Entry

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Google previewManual: illustrated reference dictionary of bookkeeping and business practice (1920)

by Washington Institute, Chicago

ADJUSTING ENTRY.—Fire insurance, $50, has been paid in advance for twelve months. There are, therefore, eleven months of insurance unexpired which constitutes an asset of the business. We therefore make the following adjusting entry.

Google previewThe International Business Encyclopedia (1910)

The Up-to-date, Down-to-the Minute Business Dictionary by Elmer Henry Beach, W. W. Thorne

Adjusting Entry. Debit Expense Account Credit Insurance Account ( Prepaid insurance). Cross Entry. Debit Sales Account Credit, J. Warner & Co. ( Goods returned). Opening Entry. Debit Subscription Account Credit, Capital Stock ...

Google previewThe Journal Dictionary and Bookkeepers' Proof Book (1905)

Based on Laws and Principles of Commercial Science : Designed for Use in the Counting Room and Business Office, High School and College by William Buchanan

The above adjusting entry leaves a small balance on the ledger to the credit of Fulton, Bigger, Crosser and Abbott. The stockholders are credited in the stock ledger for par value of stock. 697. W. A. Hoffman's note, which is held as doubtful, ...

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