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This tutoring session can simplify the confusing concept of adjusting entries. The difference between accrual adjustments and apportionment adjustments is explained. Learn about allowance for depreciation, depreciation expense, unearned revenue, and contra accounts. See the subjects covered in this session, below:
(Click on SESSION SAMPLE above to see a sample of session four)
Explains what adjusting entries are, why we make them and when we make them.
Explains what accounts need adjusting and why they need to be adjusted.
Shows you how to make adjusting entries and use T-accounts to show how each account is affected.