Why Need to Adjust Q Some events are not evidenced by the obvious documents the effects of these events are recorded at the end of the accounting period by means of adjusting entries. The purpose of adjusting the accounts at the end of period is to make the accounting information comparable from period to period. Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity8 Why Need to Adjust ⧫ Some events are not evidenced by the obvious documents. the effects of these events are recorded at the end of the accounting period by means of adjusting entries. ⧫ The purpose of adjusting the accounts at the end of period is to make the accounting information comparable from period to period