easy · Financial Accounting accounting-cycle-financial-statements

What is the primary reason that adjusting entries are necessary in an accrual system?

  1. To guarantee that total debits equal total credits so the accounting equation stays in balance.
  2. To update the recorded cash balance so that the general ledger agrees with the month-end bank statement.
  3. To ensure that revenues and expenses are reported in the correct period according to GAAP principles.
  4. To find and correct the posting and recording mistakes that bookkeepers made during the period just ended.

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