Accrued and Deferred Income and Expenditure Journals

The accrued and deferred income and expenditure journal entries below act as a quick reference, and set out the most commonly encountered situations when dealing with the double entry posting of accrual and deferral transactions.

In each case the journal entries show the debit and credit account together with a brief narrative.

Last modified November 26th, 2019 by Michael Brown
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Adjusting Entries Examples

The adjusting journal entries below act as a quick reference, and set out the most commonly encountered situations when dealing with the double entry posting of adjusting entry transactions.

In each case the journal entries show the debit and credit account together with a brief narrative.

Last modified November 12th, 2019 by Michael Brown
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