New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 10. Department of Health |
Chapter V. Medical Facilities |
Subchapter A. Medical Facilities—Minimum Standards |
Article 9. Residential Health Care Facility Uniform Reporting |
Part 451. Definitions |
Sec. 451.15. Adjusting (journal) entry
Latest version.
- (a) The record made of an accounting transaction giving effect to the correction of an error, an accrual, a write-off, a provision for bad debts or depreciation, or the like.(b) Auditing. Any change in the accounts required by an auditor, expressed in the form of a simple or compound journal entry.