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so far in this series you have learned um a lot of the steps of the accounting cycle have you learned how to analyze business transactions and how to journalize those business transactions how to post those to a ledger and then how to create your unadjusted trial balance so the next step would be to learn adjusting entries now typically what youll see are there six General types of adjusting entries or um actually four types of different things that youre going to see like prepaid expenses um deferred revenues but here were just going to focus on the general process of adjusting so I just have three examples for us to do today now one thing to keep in mind about adjusting entries is that they are typically done at the end of a period or they are done at the end of a period and our focus is on what has changed what needs to be updated now um whenever youre looking for the change this might affect your number depending on the wording so its very important that you really analyze wha