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CHAPTER 4ADJUSTING AND CLOSING ENTRIESIFRS Principles of Accounting with Key Words in Korean Soon Suk Yoon ? Hyo Jin KimPowerPoint Presentation by:Soon Suk Yoon, Professor, Chonnam National UniversityHyo Jin Kim, Assistant Professor, Jeonju University 20101Adjusting Entries (????)Table 4-1Types of AdjustmentsCash Receipts or Cash PaymentsCash FirstCash LaterBook RecognitionExpensesPrepaid Expenses＝Assetse.g.) Prepaid InsurancePrepaid RentOffice SuppliesAccrued Expenses＝Accrued Liabilitiese.g.) Salaries PayableIncome Taxes PayableAdvertising PayableRevenuesUnearned Re