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ПРОВОДКА БУХГАЛТЕРСКАЯ ИСПРАВИТЕЛЬНАЯ

English translation: adjustment entry

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06:58 Oct 25, 2011

Russian to English translations [PRO]
Bus/Financial - Accounting

Russian term or phrase: ПРОВОДКА БУХГАЛТЕРСКАЯ ИСПРАВИТЕЛЬНАЯ

Hi, please advice tabout he term "ПРОВОДКА БУХГАЛТЕРСКАЯ ИСПРАВИТЕЛЬНАЯ" in English.

Olga Hernesniemi

English translation:adjustment entry

Explanation:
adjustment entry

Selected response from:

Zoryana Dorak
Ukraine
Local time: 18:06

Grading comment

Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +2

adjustment entry

Zoryana Dorak

3 +1

correction entry

Denis Shepelev

accounting correcting entry

A.Argunova

Summary of reference entries provided

on difference between adjusting and correcting entries

Galina Kasatkina

Answers

5 mins confidence:

peer agreement (net): +1

correction entry

Explanation:
.

Denis Shepelev
Local time: 18:06
Native speaker of:

Bulgarian,

Russian

58 mins confidence:

peer agreement (net): +2

adjustment entry

Explanation:
adjustment entry

Zoryana Dorak
Ukraine
Local time: 18:06
Specializes in field
Native speaker of:

Ukrainian,

Russian
PRO pts in category: 60

Grading comment

Selected automatically based on peer agreement.

11 hrs confidence:

accounting correcting entry

Explanation:

A.Argunova
Local time: 19:06
Specializes in field
Native speaker of:

Russian
PRO pts in category: 4

Reference comments

3 hrs peer agreement (net): +1

Reference: on difference between adjusting and correcting entries

Reference information:
Adjusting journal entry is

1. necessary entry at the end of the reporting period to record unrecognized revenue and expenses applicable to that period. It is required when a transaction is begun in one accounting period and concluded in a later one. An adjusting entry always involves an income statement account (revenue or expense) and a balance sheet account (asset or liability). The four basic types of adjusting entries relate to accrued expenses, accrued revenue, prepaid expenses, and unearned revenue.

2. correcting entry required at the end of the accounting period due to a mistake made in the accounting records; also called correcting entry. For example, if during the same year land was charged instead of travel expense, the correcting entry is to debit travel expense and credit land.

Barron's Accounting Dictionary:
Adjusting Journal Entry

Galina Kasatkina
Russian Federation
Specializes in field
Native speaker of:

Russian

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ПРОВОДКА БУХГАЛТЕРСКАЯ ИСПРАВИТЕЛЬНАЯ

English translation: adjustment entry

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ПРОВОДКА БУХГАЛТЕРСКАЯ ИСПРАВИТЕЛЬНАЯ

English translation: adjustment entry

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Answers

Reference comments

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KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

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The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.