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Entries made at period end to record transactions not yet captured are called:

AAdjusting entries
BAssigning entries
CAssessing entries
DAssembling entries
Answer & Solution
Correct answer: A. Adjusting entries
1. Some events leave no invoice or receipt at the time. 2. The books must be brought up to date before reporting. 3. Those corrections are adjusting entries. _Source: OpenStax Principles of Financial Accounting, Chapter 4, The Adjustment Process._
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