✔ Closing Entries ( Jurnal Epilog )
In practice, companies generally prepare closing entries only at the end of a company’s
Annual accounting period.
account yang perlu closed yakni revenue account, expense account, retained earnings and dividends.
Example : Closing Entries
Date | Account Titles / Explanation | Debit | Credit |
31 | Service Revenue Income Summary ( to close revenue account ) Income Summary Expense ( all expense,ex:bad debt,rent, oth ) ( to close expense accounts ) Income Summary Retained Ernings ( to close net income to retained earnings ) Retained earnings Dividend ( to close dividend to retained earnings ) | XXXX XXXX XXXX XXXX | XXXX XXXX XXXX XXXX |
0 Response to "✔ Closing Entries ( Jurnal Epilog )"
Posting Komentar