#deferraladjustments

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Lesson four teaches how to analyze transactions into debit and credit parts.

Lesson four looks at how to calculate deferral adjustments that are needed to adjust account balances before closing the books.

Lesson five part two teaches how to record the adjusting entries for deferral adjustments. The two types of deferral adjustments are explain

Lesson five part three explains how accrual adjustments are an important part of the adjustment process. The three types of accrual adjustme

Lesson five covers the second part of the adjustment process and teaches how to calculate accrual adjustments.