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31 income summary 7 - PowerPoint PPT Presentation

CLOSING ENTRIES

CHAPTER 10. CLOSING ENTRIES. Closing Entries. Definition. The final bookkeeping entries made at the end of an accounting period to transfer income and expense items to the balance sheet accounts. Closing Entries. The closing entries consist of the four steps:.

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31 income summary 7 - PowerPoint PPT Presentation

CLOSING ENTRIES