Adjusting entries are journal entries you make at the end of your accounting cycle. You make an adjusting entry if you did not enter a transaction into your accounting records. You also use adjusting ...

Businesses rely on their accountants to report accurate information. The owners and managers use this information to make decisions on behalf of the business. The accountant records financial ...

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Egan, Mark, Casey B. Mulligan, and Tomas J. Philipson. "Adjusting National Accounting for Health: Is the Business Cycle Countercyclical?" NBER Working Paper Series, No. 19058, May 2013.