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Title: Section 451.15 - Adjusting (journal) entry

451.15 Adjusting (journal) entry. (a) The record made of an accounting transaction giving effect to the correction of an error, an accrual, a write-off, a provision for bad debts or depreciation, or the like.

(b) Auditing. Any change in the accounts required by an auditor, expressed in the form of a simple or compound journal entry.


VOLUME D (Title 10)