Hello in the adjusting entry rules and thought process section of the course we will go through a set of rules and a thought process to record the adjusting entries most efficiently. We're also going to include some debits and credit discussion discussing what debits and credits are how to make debits and credits increase and decrease. The adjusting entries has some unique characteristics for them being adjusting entries, which is why we want to keep the adjusting entries separate within our mind. Once we know that we're dealing with an adjusting entry, we can then apply a certain set of thought processes to those entries, to record them as easily as possible to reduce the errors and reduce the amount of time that we end up stoled on a problem and not able to move forward. If we have that thought process, we're able to move forward we're able to go through the thought process in a systematic way and know where to start and where to proceed.