Closing Entry
ជំហានទី៨.ការកត់ត្រាបិទបញ្ជីគណនេយ្យ(Closing Entry)
បន្ទាប់ពីរៀបចំរបាយការណ៍ហិរិញ្ញវត្ថុរូចហើយត្រូវបិទគណនីបណ្តោះអាសន្ន(temporary accounts)ដូចជាចំណូល(Income) ចំណាយ( Expense) ក្រៅពីចំណួល និងចំណាយ មានគណនី Income Summary និង drawing ។
| No. | Account Types |
| 1. | Balance of revenue is at credit, so closing revenue is at debit. |
| Dr. Revenue………….xxx
Cr. Income Summary………xxx |
|
| 2. | Balance of expenses is at debit, so closing expenses is at credit. |
| Dr. Income Summary…xxx
Cr. Expenses………………….xxx |
|
| 3. | Closing income summary (income summary = revenue-expense) means closing net profit or loss, and closing is as follows. |
| When company has net profit, so it means that income summary account has balance at credit, and closing income summary is at debit | |
| Dr. Income summary….xxx
Cr. capital account …………..xxx |
|
| When company has net loss, so it means that income summary account has balance at debit, and closing income summary is at credit | |
| Dr. capital account……..xxx
Cr. Income summary……………xxx |
|
| 4. | Balance of drawing is at debit, so closing drawing is at credit. |
| Dr. capital account………xxx
Cr. Drawing…………………………..xxx |