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Adjusting entries are accounting journal entries that convert a company's accounting records to the accrual basis of accounting. An adjusting journal entry is usually made on the last day of an accounting period.
Adjusting entries are turning the accounting records of the Company on an accrual basis of accounting
In order to load the burden of the period, including
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Adjusting entries are journal entries made at the end of the accounting period to allocate revenue and expenses to the period in which they actually are applicable.