Adjusting entries are journal entries you make at the end of your accounting cycle. You make an adjusting entry if you did not enter a transaction into your accounting records. You also use adjusting ...

Accounting for your small business must be very clear. In the event of a audit, an auditor needs to be able to follow transactions clearly to understand them. This is ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Khadija Khartit is a strategy, investment, ...

Egan, Mark, Casey B. Mulligan, and Tomas J. Philipson. "Adjusting National Accounting for Health: Is the Business Cycle Countercyclical?" NBER Working Paper Series, No. 19058, May 2013.