The Public Company Accounting Oversight Board released a staff publication highlighting problems it's seeing with audits of journal entries. The publication, Audit Focus: Journal Entries, noted that ...

A topside journal entry is an adjustment made by a parent company on the accounting sheets of its subsidiaries during the preparation of the consolidated financial statements. They are necessary for ...

Top-sided journal entries are nonroutine entries entered manually in bookkeeping journals. Companies enter financial transactions in journals to maintain a financial record of the company's day-to-day ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Dr. JeFreda R. Brown is a financial ...