1. With the storm clouds of the “great tribulation” already forming on the horizon, this is no time to plan for a prosperous future in some worldly business firm or to be climbing the corporate ladder.

2. Adjusting entries, also known as Adjusting journal entries (AJE), are the entries made in the accounting journals of a business firm to adapt or to update the revenues and expenses accounts according to the accrual principle and the matching concept of accounting