adjusting journal entry


adjusting journal entry
бух. корректирующая запись в журнале

English-russian accounting dictionary. 2014.

Смотреть что такое "adjusting journal entry" в других словарях:

  • Adjusting Journal Entry — An entry in financial reporting that occurs at the end of a reporting period to record any unrecognized income or expenses for the period. When a transaction is started in one accounting period and finished in a later period, an adjusting journal …   Investment dictionary

  • adjusting journal entry — AJE An entry made in a journal to record a movement, such as a prepayment at year end, which has to be posted to a ledger account …   Accounting dictionary

  • Journal entry — A journal entry, in accounting, is a logging of transcriptions into items accounting journal. The journal entry can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits …   Wikipedia

  • 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… …   Wikipedia

  • General journal — The general journal is where double entry bookkeeping entries are recorded by debiting one account and crediting another account with the same amount. The amount debited and the amount credited should always be equal, thereby ensuring the… …   Wikipedia

  • AJE — Abbreviation for adjusting journal entry …   Accounting dictionary

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  • Choline — The N,N,N trimethylethanolammonium cation, with an undefined counteranion, X− Choline is a water soluble essential nutrient.[1][ …   Wikipedia


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