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    Adjusting Entry

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    Which of the following accounts would not be found in an adjusting entry?

    A) Accumulated depreciation.
    B) Cash.
    C) Wages expense.
    D) Unearned revenue.

    Please select one of the following answers stated above.

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    Solution Preview

    Please see the attached file.

    There are two bases of accounting: cash basis accounting and accrual basis accounting. Adjusting entries occur in accrual basis accounting.
    Accumulated depreciation, wages expense and ...

    Solution Summary

    This solution looks at which account would not be found in an adjusting entry.