4: The Adjustment Process Last updated Nov 1, 2023 Save as PDF 3.7: Practice Questions 4.0: Prelude to the Adjustment Process Page ID2769 OpenStaxOpenStax ( \newcommand{\kernel}{\mathrm{null}\,}\) 4.0: Prelude to the Adjustment Process4.1: Explain the Concepts and Guidelines Affecting Adjusting Entries4.2: Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries4.3: Record and Post the Common Types of Adjusting Entries4.4: Use the Ledger Balances to Prepare an Adjusted Trial Balance4.5: Prepare Financial Statements Using the Adjusted Trial Balance4.5.0: Summary4.6: Practice Questions