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How to Prepare Closing Entries (Financial Accounting Tutorial #27)

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Published on Dec 20, 2013

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This financial accounting tutorial addresses the last part of the accounting cycle -- closing entries. We explore how closing the books involves transferring the balances of the revenue, expense, and dividend accounts to retained earnings and the reasons behind these transfers. Using debits and credits, this tutorial will take you step-by-step through the all of the transactions.


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