closing entries

См. также в других словарях:

• Closing entries — are journal entries made at the end of an accounting period to transfer temporary accounts to permanent accounts. An income summary account may be used to show the balance between revenue and expenses, or they could be directly closed against… …   Wikipedia

• closing entries — Final entries made at the end of an accounting period to close off the income and expense ledgers to the profit and loss account …   Accounting dictionary

• closing entries — In accounting, the entries that accomplish the transfer of balances in temporary accounts to the related balance sheet accounts …   Black's law dictionary

• closing entries — In accounting, the entries that accomplish the transfer of balances in temporary accounts to the related balance sheet accounts …   Black's law dictionary

• Closing Entry — A journal entry made at the end of the accounting period. The closing entry is used to transfer data in the temporary accounts to the permanent balance sheet or income statement accounts. The purpose of the closing entry is to bring the temporary …   Investment dictionary

• closing date — noun The date by which something must be submitted, completed, etc • • • Main Entry: ↑close * * * noun, pl ⋯ dates [count] Brit : the last day that something (such as applying for a job or entering a contest) can be done : ↑deadline The closing… …   Useful english dictionary

• Closing balance —   An ISO term. The balance of entries posted to the account at the close of the statement period …   International financial encyclopaedia

• closing entry — noun : any one of a series of journal entries necessary to close the books of a business …   Useful english dictionary

• adjusting entries — Entries made at a balance sheet date under an accrual accounting system to ensure that the income and expenditure of the business concerned are included in the correct period. Examples of adjustments include those made for depreciation,… …   Accounting dictionary

• adjusting entries — Entries made at a balance sheet date under an accrual accounting system to ensure that the income and expenditure of the business concerned are included in the correct period. Examples of adjustments include those made for depreciation, payments… …   Big dictionary of business and management

• Intermediate closing balance —   An ISO term. The balance of entries posted to the account at the end of the statement page or message …   International financial encyclopaedia