Adjusting Entries in German, French, Spanish & Italian

What does Adjusting Entries mean?

Journal entries made at the end of an accounting period to record all revenues and expenses that have not been recorded but belong in that period.

Adjusting Entries in a sentence

We need to make adjusting entries for accrued expenses before closing the books for the quarter.

German

Berichtigungsbuchungen

also Abgrenzungsbuchungen

Buchungen zur zeitlichen Abgrenzung von Aufwand und Ertrag.

French

Écritures d'ajustement

also Écritures de régularisation

Écritures passées en fin d'exercice pour corriger les comptes.

Spanish

Asientos de ajuste

Registros para actualizar las cuentas antes de cerrar el ejercicio.

Italian

Scritture di assestamento

also Scritture di rettifica

Registrazioni effettuate a fine anno per determinare il reddito d'esercizio.