Chapter 4—Completion of the Accounting Cycle
The reversing entry is the exact opposite of the adjusting entry where on November 1 as the example shows in the second column of Illustration 4A-1 page 170, there would be a debit to Salaries Payable of $1,200 and a credit to Salaries Expense of $1,200, under “Reversing Entry,” … ................
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