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.
Datos verificados · julio de 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.
Fuente: FRC — FRS 102 Section 2 (accruals basis) and Section 27 (impairment of assets); ACCA Financial Accounting (FA), year-end adjustments to the trial balance. · actualizado 2026
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Todo sobre Year-End Adjustments
📋Presentación+
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.
💡 Buenas prácticas
- 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.
🔢 Ejemplo concreto
£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.
📖Guía de uso+
Cómo usar esta calculadora
- 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.
📚Glosario+
- 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.
ℹ️Fuentes y actualizaciones+
Última actualización de datos
7 de julio de 2026
Fuentes y referencias
FRC — FRS 102 Section 2 (accruals basis) and Section 27 (impairment of assets); ACCA Financial Accounting (FA), year-end adjustments to the trial balance.
Los datos de esta calculadora se actualizan periódicamente para reflejar los últimos baremos oficiales. En caso de duda, consulte las fuentes oficiales mencionadas arriba.
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.