{"id":4564,"date":"2025-03-11T07:43:41","date_gmt":"2025-03-11T07:43:41","guid":{"rendered":"https:\/\/www.hashmicro.com\/my\/blog\/?p=4564"},"modified":"2026-02-27T03:09:46","modified_gmt":"2026-02-27T03:09:46","slug":"adjusting-journal-entries","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/my\/blog\/adjusting-journal-entries\/","title":{"rendered":"Adjusting Journal Entries: Types and Best Practices"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Have you finalized your fiscal year only to discover discrepancies in your financial statements? These frustrating inconsistencies often stem from overlooked or improperly recorded adjusting entries, which can significantly disrupt your entire accounting process.<\/span><\/p>\n<p><a href=\"https:\/\/www.researchgate.net\/publication\/369842395_A_Case_Study_of_Companies_in_Malaysia_Relating_to_The_Impact_of_Audit_Quality_on_Earning_Quality\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">In fact<\/span><\/a><span style=\"font-weight: 400;\">, a study focusing on Malaysian companies revealed that inadequate audit quality adversely affects earnings quality, highlighting the critical importance of accurate financial reporting.<\/span><\/p>\n<p>In this article, we&#8217;ll explain adjusting entries, what they are, why they matter, and how to handle them correctly. We&#8217;ll also introduce smart tools, such as <a href=\"https:\/\/www.hashmicro.com\/my\/accounting-software\">HashMicro Accounting Software<\/a>, that help maintain accurate and reliable financial records through automation, real-time validation, and seamless audit preparation.<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#pengertian-journal\">Adjusting journal entries is<\/a> essential for maintaining accurate financial records by aligning revenues and expenses with the correct period. The purpose of adjusting journal entries is to align transactions with the correct period for accuracy.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Important adjusting journal entries ensure accuracy, compliance, and transparency in financial reporting. They optimize tax records and support informed decision-making.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#steps-journal\">Steps to\u00a0<\/a><a target=\"_blank\" rel=\"noopener\">adjust journal entries,<\/a> correct discrepancies,\u00a0and align records with actual business activities. This process ensures transparency and compliance in financial reporting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a target=\"_blank\" rel=\"noopener\">For example, adjusting journal entries<\/a> ensures\u00a0accurate financial records by aligning transactions with the correct period.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/www.hashmicro.com\/my\/accounting-software\"><span style=\"font-weight: 400;\">HashMicro<\/span><\/a><span style=\"font-weight: 400;\"> is an integrated accounting solution that improves business financial efficiency and accuracy. The system ensures compliance and transparency with features such as cash flow forecasting and Peppol e-invoicing.\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Content Lists<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<!-- TOC mobile -->\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n<!-- TOC mobile -->\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\t\t\t\t\r\n\t}\r\n\r\n<\/style>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- START ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n<!-- END ToC styling  -->\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t}\r\n\t\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\t\t\t\t}\r\n\t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\t\t\t} else {\r\n\t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\t\t\ttoc.style.paddingBottom = '24px';\r\n\t\t\t \tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t  });\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n<\/script>\r\n\r\n<!-- <script>\r\n\tvar pilihDaftarIsi = document.getElementById('pilihDaftarIsi');\r\n\t\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\tvar dropdownFixedTop = document.querySelector('.dropdown-fixed-top');\r\n\r\n\t\tdropdownFixedTop.addEventListener('click', function() {\r\n\t\t\tvar dropdownContent = this.querySelector('.list_toc');\r\n\t\t\tdropdownContent.classList.toggle('show');\r\n\t\t});\r\n\r\n\t\twindow.addEventListener('click', function(event) {\r\n\t\t\tvar listTocTop = document.getElementById('list_toc_top');\r\n\r\n\t\t\tif (!dropdownFixedTop.contains(event.target)) {\r\n\t\t\t\tlistTocTop.classList.remove('show');\r\n\t\t\t}\r\n\t\t});\r\n\t});\r\n\t\r\n\tvar daftarIsiContainer = document.getElementById('toc_group_article');\r\n\tvar dropdownFixedTop = document.getElementById('dropdown-fixed-top');\r\n    var triggered = false; \/\/ Flag to keep track of whether the function has been triggered\r\n\r\n    window.addEventListener('scroll', function() {\r\n        if (!triggered && isCompletelyScrolledPast(daftarIsiContainer)) {\r\n            showSectionDropdownFixedTop(false);\r\n            triggered = true;\r\n        } else if (triggered && !isCompletelyScrolledPast(daftarIsiContainer)) {\r\n            showSectionDropdownFixedTop(true);\r\n            triggered = false;\r\n        }\r\n    });\r\n\r\n    function isCompletelyScrolledPast(element) {\r\n        var elementTop = element.getBoundingClientRect().top;\r\n        var elementBottom = element.getBoundingClientRect().bottom;\r\n        return elementTop < 0 && elementBottom < 0;\r\n    }\r\n\r\n    function showSectionDropdownFixedTop(show) {\r\n\t\tif (show) {\r\n\t\t\tdropdownFixedTop.classList.remove(\"show\");\r\n\t\t} else {\r\n\t\t\tdropdownFixedTop.classList.add(\"show\");\r\n\t\t}\r\n    }\r\n\r\n\/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n\t\t  pilihDaftarIsi.innerHTML = a.textContent;\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float', 'list_toc_top']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script> -->\r\n<!-- END script lama -->\r\n\t\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float', 'list_toc_top']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n        \/\/ Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        const elements = document.querySelectorAll('.td-post-content h2');\r\n\t\t\t\/\/, .td-post-content h3\r\n\r\n        elements.forEach(element => {\r\n            if (element.tagName === 'H2') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n\t\t\t\tif(element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Biar ga nampilin Key Takeaways di ToC\r\n                headings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n            } else if (element.tagName === 'H3') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${heading.id}`;\r\n            li.appendChild(a);\r\n\r\n            if (heading.level === 'h2') {\r\n                \/\/ Menyimpan ul saat ini untuk menambahkan nested ul\r\n                currentUl = li;\r\n                ul.appendChild(li);\r\n            } else if (heading.level === 'h3') {\r\n                if (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n                    \/\/ Jika belum ada nested ul, buat satu\r\n                    const nestedUl = document.createElement('ul');\r\n                    currentUl.appendChild(nestedUl);\r\n                    currentUl = nestedUl;\r\n                }\r\n                currentUl.appendChild(li);\r\n            }\r\n\r\n            createNestedList(li, heading.children);\r\n        });\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\nconst ulFloat = document.getElementById('list_toc');\r\nconst ulJourney = document.getElementById('list_journey');\r\n\r\n\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc_float'\r\n\tif (ulFloat !== null) {\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\r\n\r\n\r\n\r\n\t\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n<!-- \t<style>#toc_group_float{display:block !important}<\/style> -->\r\n<\/span><\/p>\n<h2><b><span id=\"pengertian-journal\">What are Adjusting Journal Entries?<\/span><\/b><\/h2>\n<p>Adjusting journal entries is essential to ensure financial data remains accurate and reflects the actual condition of a business before financial statements are issued. They help provide a more straightforward overview of revenues and expenses by recording necessary adjustments at the end of an accounting period.<\/p>\n<p>These entries align income and expenses with the correct reporting periods, ensuring accounts represent their real balances even when cash has not yet been received or paid. Common examples include accrued revenues, deferred expenses, depreciation, and other updates that support accurate <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/journal-entry-example\/\">general journal entries<\/a>.<\/p>\n<p>By mastering the adjustment and reversal of entries, businesses can enhance the accuracy of journal records and strengthen the reliability of financial statements. This knowledge is especially valuable for accounting professionals who are responsible for accurate reporting and compliance.<\/p>\n<h2><b>Adjusting Journal Entries Function<\/b><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-4562 size-full\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries.webp\" alt=\"Adjusting Journal Entries\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries.webp 1200w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-300x169.webp 300w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-768x432.webp 768w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-747x420.webp 747w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-150x84.webp 150w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-696x392.webp 696w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-1068x601.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Adjusting journal entries ensure accurate financial records by recording revenues and expenses in the correct period. They align estimated data with actual figures for transparency. Without them, financial statements may be misleading, impacting decisions and compliance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Adjusting journal entries bridge recorded transactions and actual business activities. They ensure accurate recognition of expenses and revenues, reflecting true operations. This prevents errors and misstatements, maintaining reliable financial reports.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mastering adjusting entries improves financial management and ensures compliance. Automation simplifies tracking discrepancies, reducing errors and enhancing efficiency. This helps businesses maintain accurate records for long-term stability.<\/span><\/p>\n<h2><b>Why Adjusting Journal Entries is Important?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Adjusting journal entries (AJEs) ensures accurate financial reporting by aligning financial data with business activities. They correct discrepancies and uphold accounting principles. AJEs record income and expenses in the proper period, regardless of cash transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here are a few reasons why AJEs are important:<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Accurate financial reporting<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">AJEs ensure accurate financial reporting by aligning revenues and expenses with the correct period. They help financial statements reflect a true picture of a business&#8217;s health. This accuracy supports informed decision-making and compliance with accounting standards.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Compliance with accounting standards<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Most accounting frameworks, such as Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), mandate the use of adjusting journal entries. <\/span><span style=\"font-weight: 400;\">To ensure compliance and financial accuracy, these adjustments rely on data from <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/audit-preparation-checklist\/\">routine operational reviews<\/a> to verify that recorded inventory and asset umbers align with reality<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Accounting automation<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.hashmicro.com\/my\/blog\/accounting-automation\/\"><span style=\"font-weight: 400;\">Accounting automation<\/span><\/a><span style=\"font-weight: 400;\"> simplifies adjusting entries by minimizing errors and ensuring systematic record-keeping. It streamlines reconciliation, saving time while enhancing financial accuracy. This leads to more reliable and efficient financial data management.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Optimizing tax reporting<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Properly adjusted financial records contribute to accurate tax reporting. Adjusting journal entries help businesses recognize income and expenses in the correct tax period, preventing miscalculations that could lead to overpayment or penalties due to non-compliance with tax regulations.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Financial decision-making<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Reliable financial records support strategic decision-making by providing accurate profitability insights. They help allocate resources efficiently and plan for growth. Without adjusting entries, financial reports may be misleading.<\/span><\/p>\n<h2><b>What is the Purpose of Adjusting Journal Entries?<\/b><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-4561 size-full\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-1.webp\" alt=\"Adjusting Journal Entries\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-1.webp 1200w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-1-300x169.webp 300w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-1-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-1-768x432.webp 768w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-1-747x420.webp 747w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-1-150x84.webp 150w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-1-696x392.webp 696w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries-1-1068x601.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Adjusting journal entries ensures accurate financial records throughout the\u00a0<a href=\"https:\/\/www.hashmicro.com\/my\/blog\/accounting-cycle\/\" target=\"_blank\" rel=\"noopener\">accounting cycle<\/a>. These entries align revenues and expenses with the correct period, even when cash flow timing differs. Adjustments help correct discrepancies in accrued expenses and deferred revenues, ensuring\u00a0a precise financial overview.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Within the accounting cycle, adjusting entries convert cash-based transactions into an accrual format, ensuring compliance with accounting principles. This process maintains reliable financial statements by tracking revenues and expenses accurately. Financial reports may be misleading without adjustments, impacting strategic planning and compliance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mastering the purpose of adjusting journal entries ensures transparent and accurate accounting records. Proper adjustments enhance financial reporting, support data-driven decisions, and maintain long-term stability. This process helps businesses align transactions with the correct accounting periods.<\/span><\/p>\n<p><strong data-start=\"0\" data-end=\"14\" data-is-only-node=\"\">Read Also:<\/strong> <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/best-revenue-recognition-software\/\">Revenue Recognition Software<\/a> \u2013 Explore the best software solutions available this year to ensure accurate and compliant revenue recognition for your business.<\/p>\n<h2><b>Key Differences Between Cash Accounting and Accrual Accounting<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Choosing between cash and accrual accounting impacts financial reporting, taxes, and business decisions. Each method has unique advantages, depending on business needs. Here are their key differences:<\/span><\/p>\n<h3><b>Cash Accounting<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recognition timing: Transactions are recorded only when cash is received or paid.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simplicity: Straightforward and easy to manage, making it ideal for small businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial impact: Can cause income fluctuations based on cash flow rather than actual earnings.<\/span><\/li>\n<\/ul>\n<h3><b>Accrual Accounting<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recognition timing: Records revenue and expenses when they are earned or incurred, regardless of cash flow.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accuracy: Offers a more precise financial picture by including receivables and payables.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regulatory compliance: Required for larger companies and publicly traded businesses under GAAP.<\/span><\/li>\n<\/ul>\n<h2><b>Type of Transaction Adjusting Journal Entries<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">After understanding the definition, function, and purpose of adjusting journal entries, the next step is recognizing the various transaction types. Here are seven key types of accounting journal entries that businesses should be aware of:<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Equipment<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Equipment refers to company-owned assets used in operations, which may be reusable or consumable. Adjustments are made to reflect wear, usage, or loss in value. These entries ensure that asset values remain accurate in financial records.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Revenue receivables<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Revenue receivables involve sales made on credit, where customers delay payment. Adjusting entries ensure income is recorded in the correct period. This process maintains accurate revenue recognition in financial statements.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Accrued expenses (expense debt)\u00a0<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Accrued expenses are costs incurred but not yet paid by the reporting date. These adjustments ensure all expenses are recognized in the appropriate period. Without them, financial statements may understate liabilities.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Accrued revenues<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Accrued revenues reflect income earned but not yet invoiced or received. Adjusting entries match these earnings to the correct accounting period, ensuring revenue reporting aligns with actual business activities.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Deferred revenues (prepaid income)<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Deferred revenues refer to payments received before delivering goods or services. Adjustments allocate earned portions over time while deferring unearned amounts. These entries prevent premature revenue recognition.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Deferred expenses (expenses paid in advance)<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Deferred expenses are costs paid upfront for future benefits, like rent or insurance. Adjusting journal entries distribute these costs across relevant periods, preventing overstatement of expenses in one period.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Depreciation expenses<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Depreciation accounts for asset wear and reduces their book value over time. Adjustments ensure assets are expensed gradually rather than all at once. These entries improve the accuracy of financial reporting.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Provisions (loss of accounts receivable)<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Provisions account for potential losses from uncollectible receivables. These adjustments reflect realistic asset values, preventing overstated financial positions. This helps businesses anticipate and manage credit risks.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><b>Shrinkage and purchase return<\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Shrinkage represents inventory loss due to damage, theft, or mismanagement. Meanwhile, <\/span><a href=\"https:\/\/www.hashmicro.com\/my\/blog\/purchase-return\/\"><span style=\"font-weight: 400;\">purchase return<\/span><\/a><span style=\"font-weight: 400;\"> transactions record goods sent back to suppliers. Adjusting these journal entries ensures financial statements accurately reflect inventory levels and business costs.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Choosing the right <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/best-accounting-software\/\">accounting software<\/a> for adjusting journal entries ensures accuracy and efficiency. With flexible pricing, businesses can access advanced features affordably. Click the banner below to explore available pricing schemes!<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/my\/offer\/download-erp-pricing-list?medium=banner-article\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/skema-harga-desktop-my.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/skema-harga-desktop-my.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/skema-harga-mobile-my.webp\" alt=\"SkemaHarga\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><\/span><\/p>\n<h2><b><span id=\"steps-journal\">Steps to Make Adjusting Journal Entries<\/span><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Recording and adjusting journal entries is crucial to maintaining accurate financial reporting for a business. These entries help correct discrepancies, account for accrued revenues or expenses, and ensure that financial data accurately represents real business activities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Following a structured approach simplifies the process and guarantees precise financial reporting.<\/span><\/p>\n<h3><b>1. Review the trial balance<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Before making any adjustments, reviewing the trial balance to confirm that all financial transactions have been properly recorded in the general ledger is important. This report is a key tool for analyzing and verifying transactions, and financial management software can help streamline this process.<\/span><\/p>\n<h3><b>2. Prepare the adjusting journal entries<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The next step involves compiling and recording necessary adjustments for accounts such as income, expenses, and assets. These entries update financial records to reflect actual business activities, ensuring that reports present an accurate financial picture.<\/span><\/p>\n<h3><b>3. Update the trial balance and generate financial reports<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Once adjustments are recorded, the trial balance is revised to incorporate these changes. This step ensures the accuracy of financial statements such as the income statement, balance sheet, and cash flow statement, providing a clear and reliable financial overview.<\/span><\/p>\n<h2><b><span id=\"contoh-journal\">Adjusting Journal Entries Examples<\/span><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Adjusting journal entries ensure accurate financial records by aligning revenues, expenses, and accounts with the correct period. They help maintain financial transparency and reflect a company&#8217;s true financial position. These adjustments follow the matching principle for precise reporting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To better understand the significance of these adjustments, let&#8217;s examine a practical example that demonstrates how journal entries are adjusted and why they are crucial for accurate financial reporting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Inaccurate financial records can lead to costly errors and misinformed decisions. Try a <\/span><a href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo\/?medium=web-form-header\"><span style=\"font-weight: 400;\">free demo <\/span><\/a><span style=\"font-weight: 400;\">to see how adjusting journal entries improves accuracy and compliance!<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-4559 size-full\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries_page-0001-696x696.jpg.webp\" alt=\"Adjusting Journal Entries\" width=\"696\" height=\"696\" srcset=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries_page-0001-696x696.jpg.webp 696w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries_page-0001-696x696.jpg-300x300.webp 300w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries_page-0001-696x696.jpg-150x150.webp 150w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journal-entries_page-0001-696x696.jpg-420x420.webp 420w\" sizes=\"(max-width: 696px) 100vw, 696px\" \/><\/p>\n<h2><b>Easily Manage Your Journal Entries with HashMicro&#8217;s Accounting Software<\/b><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-4557 size-full\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journals-entries-5-696x392.jpg.webp\" alt=\"Adjusting Journal Entries\" width=\"696\" height=\"392\" srcset=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journals-entries-5-696x392.jpg.webp 696w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journals-entries-5-696x392.jpg-300x169.webp 300w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/adjusting-journals-entries-5-696x392.jpg-150x84.webp 150w\" sizes=\"(max-width: 696px) 100vw, 696px\" \/><\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/my\/accounting-software\"><span style=\"font-weight: 400;\">HashMicro Accounting Software<\/span><\/a><span style=\"font-weight: 400;\"> is the leading solution for businesses in Malaysia looking to optimize their financial management processes. With HashMicro, companies can maintain accurate financial records, reduce manual errors, and better comply with accounting standards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For those interested in <\/span><a href=\"https:\/\/www.hashmicro.com\/my\/accounting-software\"><span style=\"font-weight: 400;\">HashMicro&#8217;s accounting software<\/span><\/a><span style=\"font-weight: 400;\">, a free demo is available to explore its advantages. This demo offers a detailed insight into the software&#8217;s features and capabilities, demonstrating how it simplifies adjusting entries and enhances overall financial management.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here are some of the key features provided by HashMicro&#8217;s accounting software:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hashy AI by HashMicro<\/b><span style=\"font-weight: 400;\">: streamlines invoice follow-ups, payment tracking, and vendor communication. It predicts payment schedules, sends alerts, and ensures accurate reconciliation. These AI features optimize cash flow and budgeting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial Dashboard<\/b><span style=\"font-weight: 400;\">: Gain real-time insights into your company&#8217;s financial health by tracking income, expenses, cash flow, and outstanding balances in one centralized platform. This feature helps businesses identify financial trends, monitor performance, and make informed decisions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cash Flow Forecasting<\/b><span style=\"font-weight: 400;\">: Accurately predict future income and expenses over a specified period, allowing businesses to manage budgets effectively. Companies can prepare for potential cash shortages or surpluses by analyzing past transactions and financial trends.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fast Bank Reconciliation<\/b><span style=\"font-weight: 400;\">: Automatically imports, matches, and categorizes bank transactions, reducing manual data entry and improving accuracy. This feature ensures that financial records align with actual bank statements, preventing errors and discrepancies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accrual &amp; Amortization<\/b><span style=\"font-weight: 400;\">: This feature automates the calculation and recording of accruals and amortization, ensuring financial statements reflect true obligations and asset depreciation. This feature helps businesses comply with accounting standards while reducing the risk of misstatements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Peppol e-Invoicing<\/b><span style=\"font-weight: 400;\">: This feature enables seamless invoice transactions through Malaysia&#8217;s Peppol e-Invoicing network, ensuring standardized and secure exchanges. It helps businesses improve invoicing efficiency, reduce processing time, and enhance compliance with local regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Analytical Reporting<\/b><span style=\"font-weight: 400;\">: This technology generates financial reports like income statements and balance sheets instantly, aiding better decision-making. Real-time insights help businesses assess performance and plan effectively.<\/span><\/li>\n<\/ul>\n<p>HashMicro\u2019s <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/best-erp-software\/\">ERP software<\/a> offers seamless integration with multiple modules and third-party systems, ensuring flexibility for various business needs. With customizable options, it provides a tailored accounting solution, making it ideal for businesses seeking adaptability.<\/p>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Adjusting journal entries is crucial for ensuring accurate financial records for your business. This process involves modifying account balances at the end of the accounting cycle to maintain precision in financial reporting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The main objective of these entries is to recognize income and expenses that were not initially recorded during the reporting period. Proper adjustments are crucial, as errors in financial data can result in significant discrepancies in future accounting periods.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Utilizing reliable accounting software in Malaysia can streamline financial record management. With advanced features, a user-friendly interface, and automated error detection, <\/span><a href=\"https:\/\/www.hashmicro.com\/my\/accounting-software\"><span style=\"font-weight: 400;\">HashMicro&#8217;s Accounting Software <\/span><\/a><span style=\"font-weight: 400;\">helps businesses improve financial accuracy and prevent fraud.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Effective financial management starts with the right tools, discover the best accounting software in Malaysia or request a <\/span><a href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo\/?medium=web-form-header\"><span style=\"font-weight: 400;\">free demo<\/span><\/a><span style=\"font-weight: 400;\"> today!<\/span><\/p>\n<h2><strong>FAQ About Adjusting Journal Entries<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>What are the main rules for adjusting entries?<\/strong><\/summary>\n<p>Adjusting entries must follow the matching principle, ensuring revenues and expenses are recorded in the period they occur. They should be based on accurate accrual accounting, properly documented, and reviewed for compliance with accounting standards like GAAP or IFRS.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>How do you correct journal entries?<\/strong><\/summary>\n<p>To correct journal entries, follow these steps.<br \/>\n1. Identify the Error: Review financial records and the trial balance to locate incorrect entries<br \/>\n2. Determine the Correction Method \u2013 Choose one of the following:<br \/>\n&#8211; Reversing Entry: If the error is discovered before financial statements are finalized, create a reversing entry to negate the incorrect transaction.<br \/>\n&#8211; Adjusting Entry: If the incorrect amount was recorded, adjust the affected accounts with an additional journal entry.<br \/>\n&#8211; Correcting Entry: If the mistake involves the wrong accounts, make a new journal entry to transfer the amount to the correct accounts.<br \/>\n3. Record the Correction \u2013 Ensure the correcting entry includes proper debits and credits to maintain accuracy.<br \/>\n4. Review and Verify \u2013 Check financial statements after adjustments to confirm correctness and compliance with accounting principles.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>How to make an adjusting journal entry?<\/strong><\/summary>\n<p>1. Review the trial balance to identify unrecorded revenues or expenses.<br \/>\n2. Determine necessary adjustments based on accrual accounting principles.<br \/>\n3. Record the adjusting entries in the general journal, ensuring correct debit and credit accounts.<br \/>\n4. Post to the ledger and update financial statements for accuracy.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"What are the main rules for adjusting entries?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Adjusting entries must follow the matching principle, ensuring revenues and expenses are recorded in the period they occur. They should be based on accurate accrual accounting, properly documented, and reviewed for compliance with accounting standards like GAAP or IFRS.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"How do you correct journal entries?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"To correct journal entries, follow these steps. \n1. 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In fact, a study focusing on Malaysian companies revealed that inadequate audit quality adversely affects earnings quality, highlighting the critical importance [&hellip;]<\/p>\n","protected":false},"author":39,"featured_media":4560,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[54],"tags":[],"class_list":{"0":"post-4564","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Adjusting Journal Entries: Types and Best Practices<\/title>\n<meta name=\"description\" content=\"Adjusting journal entries ensure accurate income and expense recognition, aligning financial statements with the correct accounting period.\" \/>\n<meta name=\"robots\" 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