1) Adjustments are usually the difference that may arise between the billing amount and the settlement amount at the merchant's end for any transaction.

For example:

The XYZ software subscription you pay SGD/AUD 798 but the amount after billing gets settled at the merchant's end for SGD/AUD 795. So the SGD/AUD 3 comes back to your Volopay account as an Adjustment of SGD/AUD 3.

Adjustments are quite rare and don't occur often.

2) Adjustments can also be a refund from a merchant. In case you were overcharged or cancelled an order, the amount is refunded after a few days that is reflected as Adjustments on your ledger in case the it can't be reversed to the original transaction (the transaction was already synced/verified before the settlement came in)

Individual adjustments are displayed in your ledger when they are recorded in the system as shown below:

In the Transactions - Others tab under Accounting section as shown below, all the adjustments are available. Clicking on any particular Adjustment will show the corresponding transaction. You can Sync these transactions to your Accounting Software.