Journalizeand postclosing entries. Permanent/realaccountsvs. temporary/nominalaccounts •Permanentaccountsorrealaccounts (永久性账户或实账户) ---Accountsthatremainopenallthetimeuntil thebusinessisliquidated. •Temporaryaccountsornominalaccounts (临时性账户或虚账户) ...
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1.Journalizeandpostclosing entries. McGraw-Hill©2009TheMcGraw-HillCompanies,Inc.Allrightsreserved. 6-3 TheAccountingCycle Step7 Journalizeand postclosing entries Step1 Analyze transactions Step2 Journalizethe dataabout transactions Step4 Prepare ...
The main purpose of the post-closing trial balance is to test for equality of the list of debits and credits of the ledger accounts after the closing entries have already been worked on and posted in the relevant accounts. It is used to indicate the account balances at the beginning of a...
Chapter4AccountingCycle(III):ClosingEntriesandPostclosingTrialBalance 2more“follow-up”steps ①theclosingprocedure;②preparationofapost-closingtrialbalance.Inaccountingpractice,abusinessusuallymakesclosingentriesonlyattheendofitsfiscalyear.ClosingEntries Reduceitsbalancetozero-debitingthe...
会计学原理电子教案 Chapter 4 Accounting Cycle (III) Closing Entries amp; Post-closing Trial Balance.pdf,Chapter 4 Closing Entries and Post-Closing Trial Balance 结账以及结账后试算平衡表 The Accounting Cycle The Accounting Cycle Make end-of- Journalize Po
The Mechanism of Prepare Closing Entries and a Post-Closing Trial BalanceZulaiha, IsmaMiraza, MahyuniMuda, IskandarJournal of Positive School Psychology
If the posting is successful, the system removes the posted entries from the journal.Once posted, an entry is posted to each income statement account so that its balance becomes zero and the year's result is transferred to the balance sheet....