closing of accounts

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 — clos·ing / klō ziŋ/ n: the fulfillment or performance of a contract esp. for the sale of real estate; also: a meeting at which the closing of a contract takes place represented us at the closing ◇ At the closing for the completion of the sale of… …   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 Time (Doctor Who) — 222 – Closing Time Doctor Who episode Cast Doctor Matt Smith (Eleventh Doctor) …   Wikipedia

• 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 estates — Winding up of estates by paying legacies and inheritances, taxes, and filing necessary probate accounts …   Black's law dictionary

• closing estates — Winding up of estates by paying legacies and inheritances, taxes, and filing necessary probate accounts …   Black's law dictionary

• settling accounts — closing accounts, ending arrangements made with a bank …   English contemporary dictionary

• completion accounts — 1) Accounts of the target company drawn up at or shortly after completion of the acquisition which will form the basis for determining the final amount payable under the acquisition agreement. 2) Accounts of the target company drawn up at or… …   Law dictionary

• Adjusted Closing Price — A stock s closing price on any given day of trading that has been amended to include any distributions and corporate actions that occurred at any time prior to the next day s open. The adjusted closing price is often used when examining… …   Investment dictionary