N.Y. Comp. Codes R. & Regs. tit. 10 § 451.15

Current through Register Vol. 46, No. 51, December 18, 2024

Section 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.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.15