Year-End Adjustments
Roll a draft profit figure forward through the standard year-end adjustments — accruals, prepayments, depreciation, bad debts and inventory — to reach the adjusted profit.
Daten geprüft · Juli 2026
Do prepayments increase or decrease adjusted profit?
Prepayments increase adjusted profit — they represent costs already charged in the draft figure that actually relate to a future period, so they're added back and carried forward as an asset instead.
Quelle: FRC — FRS 102 Section 2 (accruals basis) and Section 27 (impairment of assets); ACCA Financial Accounting (FA), year-end adjustments to the trial balance. · aktualisiert 2026
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Alles über Year-End Adjustments
📋Überblick+
A draft trial balance profit figure is rarely the final answer — a set of standard year-end adjustments still needs to be applied before the accounts are ready. Accruals, additional depreciation and bad debt write-offs reduce profit; prepayments, an increase in closing inventory and accrued income increase it. Working through each adjustment in turn from the draft figure gives the final adjusted profit used in the statutory accounts.
💡 Bewährte Vorgehensweisen
- Work through adjustments in a consistent order every year end — missing a single adjustment (commonly the doubtful debt provision) is the most frequent source of restated accounts.
- A large bad debt write-off relative to revenue is worth investigating for credit control weaknesses, not just recording as a one-off.
- Keep supporting schedules for every adjustment (depreciation schedule, aged debtors, inventory count) — auditors and HMRC will expect them.
🔢 Konkretes Beispiel
£85,000 draft profit, £4,000 accruals to add, £2,500 prepayments to add, £6,000 depreciation charge and £1,200 bad debts written off: adjusted profit of £84,300.
📖Anleitung+
So verwenden Sie diesen Rechner
- 1
Enter the draft profit from the trial balance before adjustments.
- 2
Enter accruals and prepayments to add for the period.
- 3
Enter the depreciation charge, any bad debts written off and the change in the doubtful debt provision.
- 4
Enter any closing inventory adjustment and accrued income, then read the adjusted profit.
📚Glossar+
- Doubtful debt provision
- An estimate of receivables that may not be collected, held against the debtors balance — an increase in the provision is a charge against profit, a decrease is a credit to profit.
- Accrued income
- Income earned in the period but not yet invoiced or received — recognised as a current asset and added to profit under accruals accounting.
ℹ️Quellen & Aktualisierung+
Letzte Datenaktualisierung
7. Juli 2026
Quellen und Referenzen
FRC — FRS 102 Section 2 (accruals basis) and Section 27 (impairment of assets); ACCA Financial Accounting (FA), year-end adjustments to the trial balance.
Die Daten dieses Rechners werden regelmäßig aktualisiert, um die neuesten offiziellen Sätze abzubilden. Im Zweifel konsultieren Sie die oben genannten offiziellen Quellen.
FAQ — Year-End Adjustments
Do prepayments increase or decrease adjusted profit?+
Prepayments increase adjusted profit — they represent costs already charged in the draft figure that actually relate to a future period, so they're added back and carried forward as an asset instead.
Why does an increase in the doubtful debt provision reduce profit?+
Increasing the provision recognises that more of the outstanding receivables balance is now expected to be uncollectable — this expected loss is charged against profit in the period the increase is recognised, even before the debt is formally written off.