How to make adjustment entries when we are preparing a fianancial statement?

Adjustment entries? Isn't we are to make first of adjustments before we make a financial statements?
Well if it is not the answer you are looking for..
I will just contribute this since I am a accountancy student also.
Write the adjustments on journal entries<it is the 5th step if I'm not mistaken>then on the worksheet<if possible> then you can now prepare the financial statement. TIP:
If you are to make financial statement focus and make your basis in the worksheet..