Adjusted Basis

After a taxpayer’s basis in property is determined, it must be adjusted upward to include any additions of capital to the property and reduced by any returns of capital to ... Read MoreRead More

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Adjusted Gross Income

Gross income reduced by business and other specified expenses of individual taxpayers. The amount of adjusted gross income affects the extent to which medical expenses, non business casualty and theft ... Read MoreRead More

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Adjusted Trial Balance

A trial balance prepared after all adjusting entries have been recorded and posted to the accounts. Should have equal credit and debit totals. ... Read MoreRead More

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Adjusting Journal Entry

An accounting entry made into a subsidiary ledger called the General journal to account for a periods changes, omissions or other financial data required to be reported “in the books” ... Read MoreRead More

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