Final answer:
Permanent accounts do not require an adjusting entry, while temporary accounts do.
Step-by-step explanation:
The types of accounts that do NOT require an adjusting entry are those that do not have any transactions or changes in their balances during the accounting period. Such accounts are known as permanent accounts. Some examples of permanent accounts include cash, accounts receivable, accounts payable, and owner's equity. These accounts are carried forward from one accounting period to another without any adjustments.
On the other hand, temporary accounts, such as revenue, expenses, and dividends, are closed at the end of each accounting period and require adjusting entries to properly reflect their balances.