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May 14, 2019 · Adjusting Entries Adjusting entries are journal entries recorded at the end of an accounting period to adjust income and expense accounts so that they comply with the accrual concept of accounting. Their main purpose is to match incomes and expenses to appropriate accounting periods. Last edited by loqs (2020-05-22 21:28:53) Offline #11 2020-05-22 21:56:28. loubi ... Chroot in, if you can not log in and please post the journal for the last boot ...