en

adjusting entry

1

Terminological databases

EKI terminibaas Esterm

ID 725442 Last modified 30.12.2004
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Domain public financesaccountancy & commercial arithmetics
  • an entry made for the purpose of rectifying an error in the books of account
reguleerimiskanne
Usage examples
  • Raamatupidamiskohustuslane, välja arvatud riigi- ja omavalitsusasutus, koostab kontoplaani (kontode loetelu) majandustehingute ja reguleerimiskannete kirjendamiseks.

Finants- ja maksuarvestuse terminibaas

ID 1145719 Last modified 07.06.2026
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Domain accountancy & debiting
  • raamatupidamiskanne, mida tehakse aruandeperioodi lõpul perioodi tulude ja kulude väljaselgitamiseks
  • an accounting entry made at the end of the reporting period to determine the period's revenues and expenses
korrigeerimiskanne
Usage examples
  • Majandusaasta lõpus tehakse korrigeerimiskanne, et teada saada milline on raamatupidamiskohustuslase majandusseis, kas majandustegevus lõpetati kasumi või kahjumiga.
adjusting entry
Usage examples
  • Adjusting entry is an accounting entry that shifts some portion of a recognized amount into a future period. This journal entry may be used to defer the recognition of revenue or an expense.

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