Income adjustments can be used for several different situations. A common example is for transferring funds from one bank account to another. Other examples include but are not limited to: adjustment for a contribution check that gets returned or a correcting entry for a deposit that had been posted incorrectly.
Income adjustments are much like deposits. Income adjustments can be positive or negative. ALL amounts are considered positive unless the amount is preceded by a minus sign: '-'. A positive adjustment will increase your income while a negative adjustment will decrease your income. A returned contribution check would be an example of a negative adjustment entry.
The steps to fill out an income adjustment are basically the same as a deposit. To see examples of income adjustments and how to use them in specific situations, please see the following links.