Closing Entries PDF

&ORVLQJHQWULHV
ManualAccountingPracticeSet
IntermawebComputer,AustralasianEdition3
Feedback:Closingentries
Thisisafeedbackpage.Pleasereviewthispagecarefullybecauselaterpagesinthispracticesetbuildonthefeedback
providedhere.Afteryouhavereviewedyourfeedbackpage,clickContinueatthebottomofthispagetomoveontothe
nextpageofyourpracticeset.
Yourprogress
Yourgrading
<RXUJUDGLQJRXWFRPHVWLOOLQSURJUHVV

3RLQWVSULRUWRWKLVSDJH
$ZDUGHG 7RWDO

3RLQWVRQWKLVSDJH
3RLQWVDIWHUWKLVSDJH
7RWDO

&RPSOHWHG
DSSUR[LPDWHO\
5HPDLQLQJSDJHVZLOOWDNH XSWRKRXUV
Thetimeframesweprovideareaguideonly.Itmay
takeyoumoreorlesstimetocompleteeachstep.
Inthisstageoftheaccountingcycle,youareaskedtorecordclosingentriesinthegeneraljournalandthenpostthemtothe
generalledgeraccounts.Thisstepmustbecompletedtopreparetheaccountsforthenextaccountingperiod.
Instructionsforclosingentries
1) Recordclosingentriesinthegeneraljournal.NotethatthebusinessdoesnotuseaCostofSalesaccountsoall
accountsthatareusedtocalculatecostofsalesneedtobecloseddirectlytotheProfitandLossSummaryaccount.
Rememberthatafterperformingastocktake,thebalanceofinventoryonhandasat30Juneis$63,076.
2) Posttheclosingentriesfromthegeneraljournaltotherelevantgeneralledgeraccounts
3) RecordthefinalclosingbalanceofeachledgeraccountinthePostClosingBalancerowofeachledger,evenforledgers
withabalanceofzero.Althougheachledgeralreadyhasarunningbalance,thePostClosingBalancerowmuststillbe
filledoutinorderreceivefullpoints.
BackOnTrackfunctionality
Pleasenotethatanyanswersfrompreviouspagescarriedthroughontothispage(eitheronthepageorinapopup
informationpage)havebeenreset,ifnecessary,tothecorrectanswers.Yourparticularanswersfromprevious
pagesarenolongershown.
Remember:
Enterallanswerstothenearestwholedollar.
Youarealsorequiredtoapplythejournalsandledgersinstructionsprovidedinpreviousweeks.
BeforepressingtheSubmitanswersbutton,werecommendthatyouclicktheShowAlltabandcheckthatallrelevant
accountingrecordshavebeencompleted.
ShowAll SpecialJournals GeneralJournal

KWWSZZZSHUGLVFRFRPHOPVTVDPKWPOTVDPDVS[
SubsidiaryLedgers GeneralLedger

&ORVLQJHQWULHV
ShowAll SpecialJournals GeneralJournal
SubsidiaryLedgers GeneralLedger
GENERALJOURNAL
'DWH
-XQ
3RVW
5HI
$FFRXQWDQG([SODQDWLRQ
3URILWDQG/RVV6XPPDU\
'HELW
&UHGLW

,QYHQWRU\
6DOHV5HWXUQVDQG$OORZDQFHV

3XUFKDVHV

$GYHUWLVLQJ([SHQVH

:DJHV([SHQVH

5HQW([SHQVH

(OHFWULFLW\([SHQVH

:DWHU([SHQVH

,QVXUDQFH([SHQVH

2IILFH6XSSOLHV([SHQVH

6DODU\([SHQVH

'HSQ([SHQVH&DVK5HJLVWHUV

'HSQ([SHQVH6WRUH)L[WXUHV

,QWHUHVW([SHQVH

%DQN&KDUJHV

'LVFRXQW$OORZHG

-XQ
&ORVLQJHQWU\WRGHELWWKH3URILWDQG/RVV
6XPPDU\DFFRXQW
,QYHQWRU\
6DOHV5HYHQXH

'LVFRXQW5HFHLYHG

,QWHUHVW5HYHQXH

3XUFKDVH5HWXUQVDQG$OORZDQFHV


-XQ

&ORVLQJHQWU\WRFUHGLWWKH3URILWDQG/RVV
6XPPDU\DFFRXQW

5HWDLQHG(DUQLQJV
7RFORVHWKHEDODQFHRIWKH3URILWDQG/RVV
6XPPDU\DFFRXQW

&ORVLQJHQWULHV
Feedback
GENERALJOURNAL
'DWH
$FFRXQWDQG([SODQDWLRQ
-XQ 6DOHV5HWXUQVDQG$OORZDQFHV
-XQ $5&3LNHD
3RVW
5HI
'HELW
&UHGLW

VDOHVUHWXUQ

-XQ $3&%LJ7HOFR
-XQ 3XUFKDVH5HWXUQVDQG$OORZDQFHV
SXUFKDVHUHWXUQ

-XQ 'HSQ([SHQVH&DVK5HJLVWHUV

-XQ $FFXP'HSQ&DVK5HJLVWHUV

DGMXVWLQJHQWU\

-XQ 'HSQ([SHQVH6WRUH)L[WXUHV

-XQ $FFXP'HSQ6WRUH)L[WXUHV

DGMXVWLQJHQWU\

-XQ (OHFWULFLW\([SHQVH

-XQ (OHFWULFLW\3D\DEOH

DGMXVWLQJHQWU\

-XQ :DWHU([SHQVH

-XQ :DWHU3D\DEOH

DGMXVWLQJHQWU\

-XQ :DJHV([SHQVH

-XQ :DJHV3D\DEOH

DGMXVWLQJHQWU\

-XQ ,QWHUHVW([SHQVH

-XQ ,QWHUHVW3D\DEOH

DGMXVWLQJHQWU\

-XQ ,QWHUHVW5HFHLYDEOH

-XQ ,QWHUHVW5HYHQXH

DGMXVWLQJHQWU\

-XQ 2IILFH6XSSOLHV([SHQVH

-XQ 2IILFH6XSSOLHV

DGMXVWLQJHQWU\


&ORVLQJHQWULHV

-XQ 5HQW([SHQVH

-XQ 3UHSDLG5HQW

DGMXVWLQJHQWU\

-XQ $GYHUWLVLQJ([SHQVH

-XQ 3UHSDLG$GYHUWLVLQJ

DGMXVWLQJHQWU\

-XQ ,QVXUDQFH([SHQVH

-XQ 3UHSDLG,QVXUDQFH

DGMXVWLQJHQWU\

-XQ 3URILWDQG/RVV6XPPDU\

-XQ ,QYHQWRU\

-XQ 6DOHV5HWXUQVDQG$OORZDQFHV

-XQ 3XUFKDVHV

-XQ $GYHUWLVLQJ([SHQVH

-XQ :DJHV([SHQVH

-XQ 5HQW([SHQVH

-XQ (OHFWULFLW\([SHQVH

-XQ :DWHU([SHQVH

-XQ ,QVXUDQFH([SHQVH

-XQ 2IILFH6XSSOLHV([SHQVH

-XQ 6DODU\([SHQVH

-XQ 'HSQ([SHQVH&DVK5HJLVWHUV

-XQ 'HSQ([SHQVH6WRUH)L[WXUHV

-XQ ,QWHUHVW([SHQVH

-XQ %DQN&KDUJHV

-XQ 'LVFRXQW$OORZHG

&ORVLQJHQWU\WRGHELWWKH3URILWDQG/RVV6XPPDU\DFFRXQW

-XQ ,QYHQWRU\

-XQ 6DOHV5HYHQXH

-XQ 'LVFRXQW5HFHLYHG

-XQ ,QWHUHVW5HYHQXH

-XQ 3XUFKDVH5HWXUQVDQG$OORZDQFHV


&ORVLQJHQWU\WRFUHGLWWKH3URILWDQG/RVV6XPPDU\DFFRXQW


-XQ 5HWDLQHG(DUQLQJV

7RFORVHWKHEDODQFHRIWKH3URILWDQG/RVV6XPPDU\
DFFRXQW


&ORVLQJHQWULHV
(Q=912120.Inventory_ClosingEntries)
GENERALLEDGER
Account:Inventory
AccountNo.120
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

'5
0D\
%DODQFH
-XQ
LQYHQWRU\XVHG
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH
'5
'5
Feedback
Account:Inventory
AccountNo.120
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH
'5
&ORVLQJHQWU\RSHQLQJLQY
*-

-XQ
&ORVLQJHQWU\HQGLQJLQY
*-

'5
-XQ
3RVW&ORVLQJ%DODQFH
0D\
%DODQFH
-XQ
'5
(Q=912301.RetainedProfits_ClosingEntries)
Account:RetainedEarnings
AccountNo.301
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH
&5
0D\
%DODQFH
-XQ
7UDQVIHUIURP3URILWDQG/RVV6XPPDU\
*-

-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH
&5
&5
Feedback
Account:RetainedEarnings
AccountNo.301
'DWH
'HVFULSWLRQ
0D\ %DODQFH
-XQ 7UDQVIHUIURP3URILWDQG/RVV6XPPDU\
-XQ 3RVW&ORVLQJ%DODQFH
5HI
'HELW
&UHGLW
%DODQFH
&5
*-

&5
&5
(Q=912310.ProfitAndLossSummary_ClosingEntries)

&ORVLQJHQWULHV
Account:ProfitandLossSummary
AccountNo.310
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

0D\
%DODQFH
-XQ
&ORVLQJHQWU\WRGHELWWKH3URILWDQG/RVV6XPPDU\$FFRXQW
*
'5
-XQ
&ORVLQJHQWU\WRFUHGLWWKH3URILWDQG/RVV6XPPDU\$FFRXQW
*

&5
-XQ
7UDQVIHUWR5HWDLQHG(DUQLQJV *-
-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:ProfitandLossSummary
AccountNo.310
'DWH
'HVFULSWLRQ
5HI
0D\ %DODQFH
'HELW
&UHGLW
-XQ &ORVLQJHQWU\WRGHELWWKH3URILWDQG/RVV6XPPDU\DFFRXQW
*-
-XQ &ORVLQJHQWU\WRFUHGLWWKH3URILWDQG/RVV6XPPDU\DFFRXQW
*-
-XQ 7UDQVIHUWR5HWDLQHG(DUQLQJV
*-
%DODQFH

'5

&5

-XQ 3RVW&ORVLQJ%DODQFH

(Q=912400.SalesRevenue_ClosingEntries)
Account:SalesRevenue
AccountNo.400
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

6-

&5
&5-

&5

0D\
%DODQFH
-XQ
7RWDOIURPVDOHVMRXUQDO
-XQ
7RWDOIURPFDVKUHFHLSWVMRXUQDO
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:SalesRevenue
AccountNo.400
'DWH
'HVFULSWLRQ
0D\
%DODQFH
-XQ
7RWDOIURPVDOHVMRXUQDO
-XQ
-XQ
&ORVLQJHQWU\
-XQ
3RVW&ORVLQJ%DODQFH
5HI
'HELW
&UHGLW
%DODQFH

6-

&5
&5-

&5
*-

&ORVLQJHQWULHV
(Q=912401.SalesReturnsAndAllowances_ClosingEntries)
Account:SalesReturnsandAllowances
AccountNo.401
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

*-

'5

0D\
%DODQFH
-XQ
6DOHVUHWXUQIURP3LNHD
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:SalesReturnsandAllowances
AccountNo.401
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

6DOHVUHWXUQIURP3LNHD
*-

'5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH
0D\
%DODQFH
-XQ

(Q=912402.DiscountReceived_ClosingEntries)
Account:DiscountReceived
AccountNo.402
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

&3-

&5

0D\
%DODQFH
-XQ
7RWDOIURPFDVKSD\PHQWVMRXUQDO
-XQ
&ORVLQJ(QUW\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:DiscountReceived
AccountNo.402
'DWH
'HVFULSWLRQ
0D\
%DODQFH
-XQ
-XQ
&ORVLQJHQWU\
-XQ
3RVW&ORVLQJ%DODQFH
5HI
'HELW
&UHGLW
%DODQFH

&3-

&5
*-

&ORVLQJHQWULHV
(Q=912403.InterestRevenue_ClosingEntries)
Account:InterestRevenue
AccountNo.403
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

&5-

&5
*-

&5

0D\
%DODQFH
-XQ
,QWHUHVWUHFHLYHGIURPWKHEDQN
-XQ
$FFUXHGLQWHUHVWUHYHQXH
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:InterestRevenue
AccountNo.403
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

&5-

&5
$FFUXHGLQWHUHVWUHYHQXH
*-

&5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH
0D\
%DODQFH
-XQ
,QWHUHVWUHFHLYHGIURPWKHEDQN
-XQ

(Q=912500.Purchases_ClosingEntries)
Account:Purchases
AccountNo.500
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

3-

'5
&3-

'5

0D\
%DODQFH
-XQ
7RWDOIURPSXUFKDVHVMRXUQDO
-XQ
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:Purchases
AccountNo.500
'DWH
'HVFULSWLRQ
0D\
%DODQFH
-XQ
7RWDOIURPSXUFKDVHVMRXUQDO
-XQ
5HI
'HELW
&UHGLW
%DODQFH

3-

'5
&3-

'5

&ORVLQJHQWULHV
-XQ
&ORVLQJHQWU\
-XQ
3RVW&ORVLQJ%DODQFH
*-

(Q=912501.PurchaseReturnsAndAllowances_ClosingEntries)
Account:PurchaseReturnsandAllowances
AccountNo.501
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

*-

&5

0D\
%DODQFH
-XQ
3XUFKDVHUHWXUQWR%LJ7HOFR
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:PurchaseReturnsandAllowances
AccountNo.501
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

3XUFKDVHUHWXUQWR%LJ7HOFR
*-

&5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH
0D\
%DODQFH
-XQ

(Q=912511.AdvertisingExpense_ClosingEntries)
Account:AdvertisingExpense
AccountNo.511
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

*-

'5

0D\
%DODQFH
-XQ
%HQHILWVFRQVXPHG
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:AdvertisingExpense
AccountNo.511
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

%HQHILWVFRQVXPHG
*-

'5
&ORVLQJHQWU\
*-

0D\
%DODQFH
-XQ
-XQ

&ORVLQJHQWULHV
-XQ
3RVW&ORVLQJ%DODQFH

(Q=912516.WagesExpense_ClosingEntries)
Account:WagesExpense
AccountNo.516
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

3DLGVWDIIZDJHV
&3-

'5
-XQ
3DLGVWDIIZDJHV
&3-

'5
-XQ
$FFUXHGZDJHVH[SHQVH
*-

'5
-XQ
&ORVLQJ(QWU\
*-

-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH
0D\
%DODQFH
-XQ

Feedback
Account:WagesExpense
AccountNo.516
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

3DLGVWDIIZDJHV
&3-

'5
-XQ
3DLGVWDIIZDJHV
&3-

'5
-XQ
$FFUXHGZDJHVH[SHQVH
*-

'5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH
0D\
%DODQFH
-XQ

(Q=912540.RentExpense_ClosingEntries)
Account:RentExpense
AccountNo.540
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

*-

'5

0D\
%DODQFH
-XQ
5HQWH[SLUHG
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:RentExpense
AccountNo.540

&ORVLQJHQWULHV
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

5HQWH[SLUHG
*-

'5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH
0D\
%DODQFH
-XQ

(Q=912541.ElectricityExpense_ClosingEntries)
Account:ElectricityExpense
AccountNo.541
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

*-

'5

0D\
%DODQFH
-XQ
$FFUXHGHOHFWULFLW\H[SHQVH
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:ElectricityExpense
AccountNo.541
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

$FFUXHGHOHFWULFLW\H[SHQVH
*-

'5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH
0D\
%DODQFH
-XQ

(Q=912542.WaterExpense_ClosingEntries)
Account:WaterExpense
AccountNo.542
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

*-

'5

0D\
%DODQFH
-XQ
$FFUXHGZDWHUH[SHQVH
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:WaterExpense
AccountNo.542
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

&ORVLQJHQWULHV

$FFUXHGZDWHUH[SHQVH
*-

'5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH
0D\
%DODQFH
-XQ

(Q=912543.InsuranceExpense_ClosingEntries)
Account:InsuranceExpense
AccountNo.543
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

*-

'5

0D\
%DODQFH
-XQ
,QVXUDQFHH[SLUHG
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:InsuranceExpense
AccountNo.543
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

,QVXUDQFHH[SLUHG
*-

'5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH
0D\
%DODQFH
-XQ

(Q=912544.SuppliesExpense_ClosingEntries)
Account:OfficeSuppliesExpense
AccountNo.544
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

*-

'5

0D\
%DODQFH
-XQ
6XSSOLHVXVHG
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:OfficeSuppliesExpense
AccountNo.544
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

&ORVLQJHQWULHV
0D\
%DODQFH

-XQ
6XSSOLHVXVHG
*-

'5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH

(Q=912545.SalaryExpense_ClosingEntries)
Account:SalaryExpense
AccountNo.545
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

&3-

'5

0D\
%DODQFH
-XQ
3DLGVDODU\
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:SalaryExpense
AccountNo.545
'DWH
'HVFULSWLRQ
0D\
%DODQFH
-XQ
3DLGVDODU\
-XQ
&ORVLQJHQWU\
-XQ
3RVW&ORVLQJ%DODQFH
5HI
'HELW
&UHGLW
%DODQFH

&3-

'5
*-

(Q=912560.DepreciationExpenseCapitalAsset2_ClosingEntries)
Account:DepnExpense:CashRegisters
AccountNo.560
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

*-

'5

0D\
%DODQFH
-XQ
'HSUHFLDWLRQRQHPRQWK
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:DepnExpense:CashRegisters
AccountNo.560
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

&ORVLQJHQWULHV
0D\
%DODQFH

-XQ
*-

'5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH

(Q=912561.DepreciationExpenseCapitalAsset1_ClosingEntries)
Account:DepnExpense:StoreFixtures
AccountNo.561
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

*-

'5

0D\
%DODQFH
-XQ
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:DepnExpense:StoreFixtures
AccountNo.561
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

*-

'5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH
0D\
%DODQFH
-XQ

(Q=912571.InterestExpense_ClosingEntries)
Account:InterestExpense
AccountNo.571
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

*-

'5

0D\
%DODQFH
-XQ
$FFUXHGLQWHUHVWH[SHQVH
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:InterestExpense
AccountNo.571
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

&ORVLQJHQWULHV
0D\
%DODQFH

-XQ
$FFUXHGLQWHUHVWH[SHQVH
*-

'5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH

(Q=912572.BankCharges_ClosingEntries)
Account:BankCharges
AccountNo.572
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

&3-
'5
0D\
%DODQFH
-XQ
7UDQVDFWLRQIHH
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:BankCharges
AccountNo.572
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

7UDQVDFWLRQIHH
&3-
'5
-XQ
&ORVLQJHQWU\
*-

-XQ
3RVW&ORVLQJ%DODQFH
0D\
%DODQFH
-XQ

(Q=912573.DiscountAllowed_ClosingEntries)
Account:DiscountAllowed
AccountNo.573
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

&5-

'5

0D\
%DODQFH
-XQ
-XQ
&ORVLQJ(QWU\
*-
-XQ

-XQ

-XQ
3RVW&ORVLQJ%DODQFH

Feedback
Account:DiscountAllowed
AccountNo.573
'DWH
'HVFULSWLRQ
5HI
'HELW
&UHGLW
%DODQFH

&ORVLQJHQWULHV
0D\
%DODQFH
-XQ
-XQ
&ORVLQJHQWU\
-XQ
3RVW&ORVLQJ%DODQFH

&5-

'5
*-

ManualAccountingPracticeSet
IntermawebComputer,AustralasianEdition3(VCA3q)
20092014Perdisco/latin/.v.,learnthoroughly
http://www.perdisco.com
TermsOfUse| PrivacyPolicy|Thursday,September24,2015,01:26

Closing Entries PDF

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Closing Entries PDF

Uploaded by

Copyright:

Available Formats

ShowAll SpecialJournals GeneralJournal

ShowAll SpecialJournals GeneralJournal

You might also like

Closing Entries PDF

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Closing Entries PDF

Uploaded by

Copyright:

Available Formats



ShowAll SpecialJournals GeneralJournal

ShowAll SpecialJournals GeneralJournal

You might also like