第十章 结账分录处理技巧.pptVIP

  • 2
  • 0
  • 约1.12万字
  • 约 40页
  • 2026-09-08 发布于北京
  • 举报

CLOSINGENTRIESCHAPTER10第1页

Learningobjectives1.Beabletocloseineandexpenseitemstothebalancesheetaccounts.2.Beabletoconductpost-closingtrialbalance.第2页

ClosingEntriesThefinalbookkeepingentriesmadeattheendofanaccountingperiodtotransferineandexpenseitemstothebalancesheetaccounts.Definition第3页

ClosingEntriesTheclosingentriesconsistofthefoursteps:First,therevenueaccountsareclosedbytransferringtheirbalancestotheinesummaryaccount.Second,theexpenseaccountsareclosedbytransferringtheirbalancestotheinesummaryaccount.Third

文档评论(0)

1亿VIP精品文档

相关文档