Adjusting Journal Entries are an important part of the Accounting Process (Accounting Cycle). Without Adjusting Journal Entries, our financial statements would be misstated. You’ll need to understand how record Adjusting Journal Entries to complete your homework, quizzes, and tests. Test your understanding of Adjusting Journal Entries with these test questions. These questions are designed to help you learn how to record and think about Adjusting Journal Entries, but also to show you how Adjusting Journal Entries are tested using multiple choice questions. 53 Questions