s/n13405480

Information
has gloss	(noun) an accounting entry made at the end of an accounting period to allocate items between accounting periods adjusting entry
has gloss	eng: 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. They are sometimes called Balance Day adjustments because they are made on balance day.
lexicalization	eng: adjusting entries
lexicalization	eng: adjusting entry
subclass of	(noun) a written record of a commercial transaction ledger entry, accounting entry, entry

Meaning
German
lexicalization	deu: Berichtigungsbuchung

Links
similar	e/Adjusting entries