Closing Entries Using Income Summary – Accounting In Focus
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accountinginfocus.com
Closing Entries Using Income Summary – Accounting In Focus
I imagine some of you are starting to wonder if there is an end to the types of journal entries in the accounting cycle! So far we have reviewed day-to-day journal entries and adjusting journal entries. Closing entries are the last step in the accounting cycle. Closing entries serve two objectives. The first is to …
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