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Что (кто) такое adjusting entry - определение

Adjusting entry

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 making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting.

https://en.wikipedia.org/wiki/Adjusting_entries

entry-level

JOB REQUIRING LITTLE OR NO PRIOR WORK EXPERIENCE IN THE FIELD, OFTEN FILLED BY INDIVIDUALS RECENTLY COMPLETING SCHOOL

Entry level job; Entry level worker; Entry-level worker; Grunt work; Entry-level; Low wage

1.

Entry-level is used to describe basic low-cost versions of products such as cars or computers that are suitable for people who have no previous experience or knowledge of them. (BUSINESS)

Several companies are offering new, entry-level models in hopes of attracting more buyers.

ADJ: usu ADJ n

2.

Entry-level jobs are suitable for people who do not have previous experience or qualifications in a particular area of work. (BUSINESS)

Many entry-level jobs were filled by school leavers.

ADJ: usu ADJ n

Entry-level job

JOB REQUIRING LITTLE OR NO PRIOR WORK EXPERIENCE IN THE FIELD, OFTEN FILLED BY INDIVIDUALS RECENTLY COMPLETING SCHOOL

Entry level job; Entry level worker; Entry-level worker; Grunt work; Entry-level; Low wage

An entry-level job is a job that is normally designed or designated for recent graduates of a given discipline and typically does not require prior experience in the field or profession. These roles may require some on-site training.

https://en.wikipedia.org/wiki/Entry-level_job

Википедия

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 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.

Based on the matching principle of accrual accounting, revenues and associated costs are recognized in the same accounting period. However the actual cash may be received or paid at a different time.

https://en.wikipedia.org/wiki/Adjusting entries