What Is an Adjusting Journal Entry? An adjusting journal entry is an entry in a company’s general ledger that occurs at the end of an accounting period to record any unrecognized income or expenses for the period. When a transaction is started in one accounting period and ended in a later period, an adjusting journal
What is Adjustment Bond? Adjustment bond is a new security issued for the outstanding debt of a corporation facing bankruptcy that needs to recapitalize its debt structure. Understanding Adjustment Bond An adjustment bond is issued by a corporation when it restructures its debts to cope with financial difficulties or potential bankruptcy. During restructuring, holders of existing
What Is an Adjustment Bureau? An adjustment bureau is an organization that focuses on helping businesses to collect outstanding debts from delinquent debtors. Adjustment bureaus are also known as collection agencies. Most adjustment bureaus earn a percentage of the outstanding debt upon successful collection. An adjustment bureau is not a loan agency or a debt
What Is an Adjustment Credit? The term adjustment credit refers to a short-term loan extended by a Federal Reserve Bank to a smaller commercial bank when it needs to maintain its reserve requirements and support short-term lending. Adjustment credits are a common form of borrowing between commercial banks and Federal Reserve Banks. A commercial bank
What Is an Adjustment Date? An adjustment date is the date when a financial change under a contract or transaction is scheduled to occur. All parties involved in a transaction will agree on the adjustment date. Many real estate deals include adjustment dates. Adjustment dates also refer to the dates when interest rate changes are scheduled
What Is Adjustment in Conversion Terms? Adjustment in conversion terms refers to a change in the conversion price to reflect the change in value of the security, such as after a stock split. Key Takeaways Adjustment in conversion terms refers to a change in the conversion price to reflect the change in value of the
What Is an Adjustment Index? The term adjustment index refers to a modification that is applied to a data set in order to make it a better representation of external conditions. Without the use of an adjustment index, the data in question may be distorted. An adjustment index can be a formula-based modification or a
What Is an Administration Bond? An administration bond is a bond that is posted on behalf of an administrator of an estate to provide assurance that they will conduct their duties according to the provisions of the will and/or the legal requirements of the jurisdiction. The bond covers any financial losses to the estate due
What Is Administrative Accounting? Administrative accounting handles and reports internal factors and figures that influence decision making, operational control, and managerial planning. An administrative accountant is usually responsible for accomplishing a company’s administrative goal. Tasked with managing and tracking incomings and outgoings, the duties of these professionals may extend to assisting companies with internal operational
What Is Adding to a Loser? Adding to a loser is a term that refers to an instance in which a trader or investor increases their position in an asset when its price is moving in the opposite direction of their original purchase. They are adding more funds, or increasing their position size, in a
