【最新精选】2015年会计从业资格考试会计电算化模拟试题.ppt

* All accounts that will be closed are known as temporary accounts. Temporary accounts include revenues, expenses, withdrawals, and the income summary. These accounts should all have a zero balance at the end of the period. Permanent accounts include assets, liabilities and owner’s capital. These accounts are permanent in nature because they are carried forward from one accounting period to the next. * To illustrate the closing process we will assume that the company has only one expense account and only one revenue account. The beginning credit balance in owner’s capital account is thirty tho