Dans cet article
It may happen, especially at year-end, that small differences arise due to different rounding methods (for example on security prices). In such cases, it is perfectly acceptable to manually add an adjustment entry, using an income or expense account depending on the nature of the difference, with the corresponding asset account as the offset. This is a common practice and is often necessary to align the accounting records with the rounding applied by banks or financial institutions on the market prices they provide.