Expense adjustments can be used for several different situations. One common example is a bank fee. Other examples include but are not limited to: insurance claim funds, end of year in/out adjustments, lost or voided checks and moving an expense from one account to a different account.
Expense adjustments are much like checks, only without a payee. Expense adjustments can also be positive or negative. ALL amounts are considered positive unless the amount is preceded by a minus sign: '-'. A positive adjustment will decrease your expenses while a negative adjustment will increase your expenses. A bank fee would be an example of a negative adjustment entry.
The steps to fill out an expense adjustment are basically the same as a check, except there is no payee, and no check number. To see examples of expense adjustments and how to use them in specific situations, please see the following links.