Why are adjusting entries usually made at the end of the accounting period, not during the period?

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Why are adjusting entries usually made at the end of the accounting period, not during the period?
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Horngrens Accounting

ISBN: 978-0133855371

10th Canadian edition Volume 1

Authors: Tracie L. Miller Nobles, Brenda L. Mattison, Ella Mae Matsumura, Carol A. Meissner, Jo Ann L. Johnston, Peter R. Norwood

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