Where do I enter 481(a) adjustment?

[twatson96]

I have a negative 481(a) on 1120s from a change in cash to accrual.  I have completed the 3115, as well as recorded as a permeant adjustment on the M-3.  However, the return is still out of balance by this amount. The 3115 information is obviously not flowing into the 1120s, so where else do I need to record this adjustment?

[sjrcpa]

I use the other income line. In this case you would enter the negative amount.

[Accountant-Man]

Other income. It should also be on the M-1.