Because collecting the adjustment data requires time, the adjusting entries are often a. estimated and recorded earlier than the last day of the period. b. entered later but dated as of the last day of the period. c. entered and dated later than the last day of the period. d. omitted on the last day of the period.

Entered later but dated as of the last day of the period ( B )

Explanation:

Collecting adjustment data requires time because when an adjusting is made in a data entry every document/file related to the adjustment has to be updated and their data collected to harmonize the data across all affected files and this process takes time.

In order to get an accurate data the adjusted data is not estimated it is entered at a later date when all necessary adjustments have been made but it is backdated to correspond with other data entered previously that is related to the adjusted data.

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