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Adjusting Entries

acctaFebruary 9, 2018Financial Accounting Review

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Adjusting entries are prepared to adjust account balances from cash basis to accrual basis.

 

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  • Cash dividend
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  • Sale of noncurrent assets
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  • Owner’s Equity Journal Entry Example 21
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  • Property, plant and equipment (PP&E)
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  • Equity Transactions
  • Disposal of Property, Plant and Equipment
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  • Cost of Inventory
  • Cost Flow Assumptions
  • Classification of Inventory
  • Lower of Cost or Market (LCM)
  • Property, Plant and Equipment, ASC 360
  • Real Estate Sales, ASC 360
  • Intangibles Other than Goodwill, ASC 350
  • Derivatives and Hedging, ASC 815
  • Research and Development Arrangements, ASC 730
  • Research and Development, ASC 730
  • Nonmonetary Transactions, ASC 845
  • Interest, ASC 835
  • Imputation of Interest, ASC 835
  • Distinguishing Liabilities from Equity, ASC 480
  • Fair Value Measurements and Disclosures, ASC 820
  • List of updates to the codification topic 820
  • Exit or Disposal Cost Obligations, ASC 420
  • Website Development Costs, ASC 350
  • Defined Benefit Plans: Pension, ASC 715
  • Financial Instruments, ASC 825
  • Internal-Use Software, ASC 350
  • Costs of software to be sold, leased, or marketed, ASC 985
  • Revenue Recognition, ASC 605
  • Revenue Recognition: SEC Staff Accounting Bulletin Topic 13, ASC 605
  • Leases, ASC 840
  • Operating Leases, ASC 840
  • Sale-Leaseback Transactions, ASC 840
  • Sale of Financial Assets, ASC 860
  • Servicing Assets and Liabilities, ASC 860
  • Subsequent Events, ASC 855
  • Stock Dividends, Stock Splits, ASC 505
  • Treasury Stock, ASC 505
  • Foreign Currency Matters, ASC 830
  • Foreign Currency Transactions, ASC 830
  • Translation of Financial Statements, ASC 830
  • Contingencies, ASC 450
  • Loss Contingencies, ASC 450
  • Gain Contingencies, ASC 450
  • Consolidation, ASC 810
  • Consolidation, Noncontrolling Interests, ASC 810
  • Consolidation, Variable Interest Entities, ASC 810
  • Compensation: Stock Compensation, ASC 718
  • Capitalization of Interest, ASC 835
  • Capital Leases, ASC 840
  • Business Combinations, ASC 805
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  • Inventory, ASC 330
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  • Transfers of Securities: Between Categories, ASC 320
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  • Equity Method, ASC 323
  • Investments: Equity Method and Joint Ventures, ASC 323
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  • Receivables, ASC 310
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  • Earnings per Share, ASC 260
  • Accounting Changes and Error Corrections, ASC 250
  • Statement of Cash Flows, ASC 230
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