adjusting entry

In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting. They are sometimes called Balance Day adjustments because they are made on balance day.
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Noun
1. an accounting entry made at the end of an accounting period to allocate items between accounting periods
(hypernym) entry, accounting entry, ledger entry

SCRITTURA RETTIFICATIVA. SCRITTURA DI ASSESTAMENTO. SCRITTURA DI RETTIFICA. POSTA DI CORREZIONE