ADJUSTING ENTRY
\ɐd͡ʒˈʌstɪŋ ˈɛntɹi], \ɐdʒˈʌstɪŋ ˈɛntɹi], \ɐ_dʒ_ˈʌ_s_t_ɪ_ŋ ˈɛ_n_t_ɹ_i]\
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an accounting entry made at the end of an accounting period to allocate items between accounting periods
By Princeton University