School of Business
Department of Accounting
BACC200- Financial Accounting
Chapter 4
Completing The Accounting Cycle
, Objective:
• Closing the books
• Record the closing entries
• Post - closing trial balance
Department of Accounting
BACC200- Financial Accounting
Chapter 4
Completing The Accounting Cycle
, Objective:
• Closing the books
• Record the closing entries
• Post - closing trial balance