Using this:

https://www.sec.gov/Archives/edgar/data/829224/000082922414000041/sbux-9282014x10k.htm#s6571E5A222BF69F5F8068EA40E001FDA

Chapter 4 discusses the heart of accrual basis accounting, adjusting journal entries (AJEs). AJEs are required because not all transactions are explicit, and under accrual basis accounting, there are differences between the receipt and disbursement of cash and the recognition of income and expense. For this post, you will need to access the Starbucks 10-K. 1. Identify one item on the Starbucks balance sheet that is accounted for using an AJE (there are several options to choose from). 2. Describe which of the four groups or categories it falls under (the four categories as described in LO4.2-L04.5) 3. Discuss why an AJE is required in this situation - your discussion should include points such as when the cash is collected or disbursed and when/how the income or expense is earned or incurred. You can discuss when the entries are posted and what accounts are impacted