Prior Year Adjusting entry

SUGGESTED

I need some insight on how to make adjusting entries for expense accounts from 2018 to 2019 that were not claimed for 2018 Taxes. I need to carry forward the amounts I made from receipts and Invoices that were charged and paid for in 2018. 

For example: I have $1652.00 to carry-forward to 2019 as it was not claimed in 2018 in the subcontractor account, but it was paid in 2018. Which accounts do I make the adjusting journal entry to besides debiting the subcontractor account. I need to know the credit account.

Can someone help me out with this asap please 

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    SUGGESTED

    If the 2018 yearend has already been completed (tax return filed / financial statement issued), I would suggest the following:

    1. Touch base with the accountant who prepared the yearend.  Let them know what items you've found that were missed on the 2018 filings.  If the amounts are fairly small, they will likely tell you that it isn't worth going back and adjusting 2018.

    1a.  If they say 'not worth going back', then just enter the missed items on the first day of your 2019 year.

    1b.  If they say 'have to go back and adjust', then follow their directions for adjusting.