Adjustments and Closing the Books Book Reviews
Adjustments and Closing the Books by Hercules Bantas Book Summary
There are several reasons why an account may need adjustment - to correct an error, for example, or to update a balance before preparing financial reports. However, the nature of accounting requires that every adjustment must be transparent, verifiable, and justifiable. In other words, anyone looking through the accounts should be able to easily identify an adjustment to an account and understand why it was necessary. This guide explains when it is permissible to adjust an account, and how to make that adjustment. It explains the time period assumption, the accrual basis of accounting, as well as the procedure used to 'close the books' at the end of an accounting period.
Book Name | Adjustments and Closing the Books |
Genre | Study Aids |
Author | Hercules Bantas |
Published | 28 December 2011, Wednesday |
Language | English |
E-Book Size | 589.81 KB |
Adjustments and Closing the Books (Hercules Bantas) Book Reviews 2024
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Summary of Adjustments and Closing the Books by Hercules Bantas
The Adjustments and Closing the Books book written by Hercules Bantas was published on 28 December 2011, Wednesday in the Study Aids category. A total of 190 readers of the book gave the book 0 points out of 5.
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