Book Keeping Task/Adjusting entries

From PCSAR

As a general rule, if you find you're ever creating "adjusting entries", we should stop and try to think of another way. Such adjusting entries are a sign that the books aren't accurate. Almost always we can find a way to be accurate and not need an adjusting entry. People inspecting books will likely see adjusting entries as a red flag. If we ever do have to use them, they should be heavily documented, explaining why they are there and why no other way of bookkeeping could be used. I would expect to see a paragraph of text explanation.