In this episode of COCOMO CPA, we break down one of the most essential concepts in accounting: adjusting entries.
You'll learn what they are, why they matter, and how they ensure that financial statements reflect the true financial position of a business.
From accruals and deferrals to depreciation and bad debt—this is the key to closing the books with confidence.

✅ Keywords: adjusting entries, CPA exam, FAR, journal entries, financial reporting, closing process, accrual accounting, bookkeeping.

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