Roll a draft profit figure forward through the standard year-end adjustments — accruals, prepayments, depreciation, bad debts and inventory — to reach the adjusted profit.
Données vérifiées · July 2026
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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.
£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.
Enter the draft profit from the trial balance before adjustments.
Enter accruals and prepayments to add for the period.
Enter the depreciation charge, any bad debts written off and the change in the doubtful debt provision.
Enter any closing inventory adjustment and accrued income, then read the adjusted profit.
Last data update
July 7, 2026
Sources and references
FRC — FRS 102 Section 2 (accruals basis) and Section 27 (impairment of assets); ACCA Financial Accounting (FA), year-end adjustments to the trial balance.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
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.
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.