Definicja adjustment to net income (FI-LC)

Co znaczy ADJUSTMENT TO NET INCOME (FI-LC):

An adjustment to net income or retained earnings occurs when posting between accounts in the income statement and balance sheet leads to an imbalance in these financial statements.

The SAP system calculates the discrepancy, and then posts an adjusting entry. The type of entry depends on how retained earnings are handled:

When stating the appropriation of retained earnings at the end of the income statement, an adjustment to retained earnings occurs. When stating the appropriation of retained earnings in the balance sheet, an adjustment to annual net income occurs.