Friday, November 14, 2014

Closing Entries

In class students learned the various closing entries at the end of the accounting cycle.  Students should remember the acronym SEND (Sales/revenue, Expenses, Net Income, Drawings/withdrawals).  Afterwards, journal entries should be posted to the General Ledger and a post-closing trial balance is prepared.

The homework is listed below and the notes are attached.

Notes - Closing Entries

HW - Read Section 11.1 Banking Procedures (pgs. 281-286)

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