Examlex
Please define the following key terms.
-Petrarch
Adjusting Entries
Entries recorded in journals at the conclusion of an accounting cycle to properly distribute revenues and expenses to the corresponding period.
Adjusting Entries
Entries made in the accounting records at the end of an accounting period to allocate revenue and expenses to the period in which they actually occurred.
Accruals
Adjusting entries for either accrued revenues or accrued expenses.
Deferrals
Adjusting entries for either prepaid expenses or unearned revenues.
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