Saturday, November 1, 2014

Closing Entries ( Jurnal Penutup )

In practice, companies generally prepare closing entries only at the end of a company’s
Annual accounting period.
account yang perlu closed yaitu 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 )

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