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Closing Entry

Closing Entry

How to Make Closing Entry for Accounting Cycle

How to Make Closing Entry for Accounting Cycle: There are temporary accounts such as income statement accounts, income summary accounts, drawing and dividend accounts, so well discuss more details as follows: Company will prepare closing entries for the temporary accounts (nominal accounts). Temporary accounts include all of the income statement accounts such as revenues, expenses, gains and losses. Temporary accounts that are not

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