Module 5 — The Adjustment Process

Module Outline

  • LO 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries
  • LO 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries
  • LO 4.3 Record and Post the Common Types of Adjusting Entries
  • LO 4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance

License

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Financial Accounting adapted by Prof. Philip C. Sookram at Saint Peter's University (Jersey City, New Jersey) Copyright © 2020 by OpenStax is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, except where otherwise noted.

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