Why is it necessary to journalize and post adjusting entries if they have already been entered on

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Why is it necessary to journalize and post adjusting entries if they have already been entered on the work sheet?
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Accounting Principles Part 1

ISBN: 978-1118306789

6th Canadian edition

Authors: Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Barbara Trenholm, Valerie Kinnear, Joan E. Barlow

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