Adjusting entries in the general journal, Accounting Basics

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Adjusting entries in the general journal

Be sure to put down the words "Adjusting Entries" at the beginning of journal after the last entry of month. By placing these words at the beginning of these entries, it isn't essential to have an explanation at the end of every set of adjusting entry Trans actions. Entries must be listed with a date, debit and then credit. Credit must be indented in the journal.

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