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deferral-type adjusting entry

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A journal entry that adjusts an amount already recorded on the books of a company because part of the amount pertains to a future accounting period. To learn more, see Explanation of Adjusting Entries.

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  • Debits and Credits
  • Adjusting Entries
  • Financial Statements
  • Balance Sheet
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  • Bank Reconciliation
  • Accounts Receivable and Bad Debts Expense
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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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