Adjusting Entries
Adjusting entries are primarily needed for businesses that use the accrual method of accounting, in order to ensure their financial statements accurately reflect their true financial position. These adjustments account for any transaction that wasn’t previously recorded, such as unpaid wages or services performed but not yet billed. Making these adjustments can help businesses make more informed decisions about their future finances and investments. They also provide a more accurate reflection of the business’s financial standing, which is essential for maintaining trust with investors, creditors, and customers.