unit 6 closing process

Unit 6Closing Procedures结账程序

教学目标:Understand how to prepare a post-closing trial balance; Master How to close the temporary accounts.

教学内容：

（1）closing the temporary accounts.

（2）preparing a post-closing trial balance

本节重点：closing the temporary accounts

本节难点：closing the temporary accounts

计划学时：1学时

授课形式：讲授与实例结合，适当布置作业

授课班级：2009会计学本科

授课地点：2105

The closing process is an important step at the end of an account period after financial statements has been prepared.

结账程序是在会计期末财务报表编制完成之后要进行的一个汇重要步骤。

The purpose of the closing process is twofold. First, it resets revenue, expense, and dividends account balances to zero at the end of each period. This is done so that these accounts can properly measure income and dividends for the next period. Second, it helps in su mmarizing a period’s revenues and expenses.

结账程序的作用有两点：第一，在期末将收入、费用和股利等账户变成零余额，以便用来记录和确定下一个会计期间的净利润和股利；第二，该步骤有助于汇总本期的收入和费用。

6.1TEMPORARY AND PERMANENT ACCOUNTS临时性账户和永久性账户

Temporary or nominal accounts accumulate data related to one accounting period. They include income statement accounts, the dividends account, and the Income Summary account. They are temporary because the accounts are opened at the beginning

of a period, used to record transactions and events for that period, and then closed at the end of the period. The closing process applies only to temporary accounts.

临时性账户，或称名义账户，只记录与一个会计期间有关的信息，包括所有的利润表账户、股利账户和收益汇总账户。这些账户之所以被称为临时性账户是因为他们在期初被启用，只记录该期间的交易和事项，期末时将被结平。

Permanent or real accounts report on activities related to one or more future accounting periods. They carry their ending balances into the next period and generally consist of all balance sheet accounts. These asset, liability, and equity accounts are not closed.

永久性账户，或称实账户，用来记录与一个或多个会计期间有关的经济活动，该类账户的期末余额将被结转到下个期间。资产负债表账户均属于永久性账户，资产、负债和所有者权益的账户余额在期末不需结平。

6.2RECORDING CLOSING ENTRIES登记结账分录

To record and post closing entries is to transfer the end-of-period balances in revenue, expense, and dividends accounts to retained earnings. 将结账分录入账并过账的过程就是将收入、费用、股利账户的余额转到留存收益账户。

There are four steps necessary for a company to close its temporary accounts.

结账程序包括四个步骤：

Step 1: Close credit balances in revenue accounts to Income Summary 结平收入类账户

Step 2: Close debit balances in expense accounts to Income Summary 结平费用类账户

Step 3: Close Income Summary to Retained Earnings 结平收益汇总账户

Step 4: Close dividends account to Retained Earnings 结平股利账户

Permanent accounts are not closed because they carry over to the next accounting period. The Retained Earnings account is the only permanent account involved in the closing process.

永久性账户无需被结平，它们的余额将转为各该账户下期的期初余额。结账程序中涉及的唯一一个永久性账户是留存收益账户。

Revenue and expense accounts are temporary accounts used to accumulate data related to a specific accounting year. These temporary accounts are maintained to facilitate preparation of the income statement. At the end of each accounting year, these temporary accounts will be closed. Their balances are transferred to the income summary account. Here we use Douglas Company’s January data for illustration, though actually temporary accounts are not closed monthly.

收入和费用账户是用以累积与特定会计年度有关的数据的暂时性账户。设置这些暂时性账户，是为了便于编制收益表。在每一会计年度终结时，这些暂时性账户应予结清，其余额要转入“收益汇总”账户。这里利用道格拉斯公司1月份的数据为例，虽然，实际上，暂时性账户并不是逐月结清的。

(g) To close Sales and related accounts and transfer net sales to the Income summary account.

Sales 512 000

Sales Returns and Allowances 2 000

Sales Discounts 10 000

Income summary 500 000

(h) To close Purchases and related accounts and transfer net purchases cost to the Income summary account.

Income summary 398 000

Purchase Returns and Allowances 10 000

Purchase Discounts 8 000

Purchases 410 000

Transportation In 6 000

(i)To close operating expense accounts to the Income Summary account.

Income Summary 74 000

Sales Salaries expense 30 000

Transportation Out 16 200

Advertising Expense 2 500

Depreciation Expense 1 000

Insurance Expense 300

Rent Expense 8 000

Office Salaries Expense 10 000

Utilities Expense 5 800

Supplies Expense 200

At this point, the balance of the Income summary is a credit equal to the net income of $36 000. The closing procedure is completed by closing the income summary and K. Douglas, Drawing accounts to the K. Douglas, Capital account.

(j) To close the Income Summary account.

Income Summary 36 000

K. Douglas, Capital 36 000

(k) To close the Drawing account.

K. Douglas, Capital 16 000

K. Douglas, Drawing 16 000

In the case of a corporation, the Income Summary account will be closed to the Retained Earnings account, which is kept separately from the Capital Stock account.

A post-closing trial balance is usually taken after the closing process. This procedure assures that an equality of debits and credits has been maintained throughout the adjusting and closing process.

In practice, it is desirable to make reversing entries at the beginning of next accounting period to eliminate the accrued amounts of the respective expense and revenue items. The method of reversing adjustments made for accruals is an expedient to permit normal recording of subsequent payments or receipts. Since there is no accrued revenue item in our Douglas Company illustration, the reversing entry that would be made is lonely for the accrued salaries.

Review and Discussion Questions

1.Why are revenue and expense accounts called temporary? Can you identify and list

any other temporary accounts?

2.Explain why temporary accounts are closed each period.

3.What are the major steps in preparing closing entries?

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