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Closing entry

The final bookkeeping entries made at the end of an 

Accounting

 period to 

Transfer

 income and 

Expense

 items to the 

Balance

 sheet 

Account

.



Related Terms: 7

Account

,

Accounting

,

Balance

,

Expense

,

FIN

,

Inc.

,

Transfer


Other Related Pages:

Category: Investor_Relations


Starting With: C


Semi Related Terms: 457  CLICK HERE TO VIEW

10-K

,

Account

,

Accounting

,

Accounting equation

,

Accounts receivable

,

Accounts receivable aging

,

Accounts receivable turnover

,

Account statement

,

Accrual basis accounting

,

Accrued expense

,

Adjusted balance method

,

Average accounting return

,

Average collection period

,

Account aggregation

,

Account balance

,

Active account

,

Alternate account

,

Asset management account

,

Automatic Funds Transfer

,

Average daily balance

,

Average daily balance method

,

Accrual of discount

,

Amortization of premium

,

At par

,

Account executive

,

At best

,

At call

,

At risk

,

Abstract of title

,

Action to quiet title

,

Assignment to creditors

,

Attorney in fact

,

Assignment of mortgage

,

A shares

,

Average price per share

,

At the money

,

Across the board

,

Additional paid-in capital

,

Ad valorem

,

Against the box

,

At the bell

,

At the close

,

At the figure

,

At the full

,

At the market

,

At the opening order

,

Automated Pricing and Reporting System

,

Away from the market

,

Balance

,

Below the line

,

Blind entries

,

Book inventory

,

Book profit

,

Books of final entry

,

Books of original entry

,

Book value per share

,

Banking Act of 1933

,

Bid-to-cover ratio

,

Book-entry security

,

Bureau of Public Debt

,

Brought over the wall

,

Buy the book

,

Basic earnings per share

,

Balance of payments

,

Base period

,

Board of Governors

,

Breaking the syndicate

,

Bill of exchange

,

Bill of sale

,

Breach of trust

,

By the book

,

Back-end load

,

B shares

,

Buy and write

,

Blackout period

,

Before-tax income

,

Breadth-of-market theory

,

Beat the gun

,

Contra account

,

Cost Accounting

,

Cost Of Goods Sold

,

Cost of sales

,

Central assets account

,

Checking account

,

Compensating balance

,

Current income

,

Custodial account

,

Certificate of Participation

,

Cash account

,

Code of procedure

,

Credit balance

,

Capitalization of income

,

Capital account

,

Cost of Living Adjustment

,

Cost-of-living index

,

Council of Economic Advisers

,

Current account

,

Cash and carry trade

,

Chasing the market

,

Cheapest to deliver

,

Chicago Board of Trade

,

Cost-of-living rider

,

Certificate of stock

,

Cost of carry

,

Certificate of title

,

Cancellation of debt

,

Certificate of Claim

,

Closed-end credit

,

Cost of debt capital

,

Cost of funds

,

Cure period

,

Closed-end fund

,

Closed-end investment company

,

C shares

,

Class of options

,

Close to the money

,

Certificate of Occupancy

,

Cash-balance plan

,

Class A Shares

,

Class B Shares

,

Crash of 1929

,

Crash of 1987

,

Child and dependent care credit

,

Coefficient of determination

,

Cup and handle

,

Certificate of delivery

,

Close a position

,

Cornering the market

,

Curbs in

,

Declining balance method

,

Discretionary expense

,

Double-declining balance depreciation method

,

Double-entry bookkeeping

,

Deposit in transit

,

Drawing account

,

Date of issue

,

Date of payment

,

Discretionary account

,

Division of Enforcement

,

Division of Investment Management

,

Division of Market Regulation

,

Date of record

,

Distribution period

,

Dividend in arrears

,

Desk (the)

,

Division of labor

,

De-escalation clause

,

De facto

,

Durable Power of Attorney

,

Date of maturity

,

Debit balance

,

Debtor in possession

,

Debtor-in-possession financing

,

Deed of Release

,

Deed of Trust

,

Discharge of bankruptcy

,

Discharge of lien

,

Deep in the money

,

Deep out of the money

,

Deed of Surrender

,

Department of Housing and Urban Development

,

Deferred account

,

Direct transfer

,

Dogs of the Dow

,

Disposable income

,

Depth of market

,

Expense

,

Electronic Funds Transfer

,

Eurodollar certificate of deposit

,

Escrowed to maturity

,

Ex-legal

,

E-mini

,

Exchange of spot

,

Ex-pit transaction

,

Ex-all

,

Ex-warrants

,

Employee Retirement Income Security Act of 1974

,

Ex-rights

,

Ex-rights date

,

Earned income tax credit

,

Financial Accounting Standards Board

,

First In First Out

,

Federal Savings and Loan Association

,

Frozen account

,

Fixed income

,

Fixed income equivalent

,

Fixed-income arbitrage

,

Flight to quality

,

Flow of funds

,

Front-ending an order

,

Forward P/E

,

Fully diluted earnings per share

,

Factors of production

,

Favorable balance of trade

,

Front-end load

,

Form 8-K

,

Form S-1

,

Final prospectus

,

Friends and family offering

,

Full faith and credit

,

Family of funds

,

Fund of funds

,

Free and clear

,

Flexible spending account

,

Free right of exchange

,

FIN

,

Generally Accepted Accounting Principles

,

Gross income

,

General account

,

G-7

,

General Accounting Office

,

General Agreement on Tariffs and Trade

,

G-8

,

Grace period

,

Growth and income fund

,

Gather in the stops

,

Generation-skipping transfer

,

Hart-Scott-Rodino Act of 1976

,

Hit the bid

,

House account

,

House of issue

,

Health Insurance Portability and Accountability Act

,

Holder in due course

,

Home equity line of credit

,

Holding period

,

Head and shoulders

,

Hammering the market

,

Held at the opening

,

Holding the market

,

Income statement

,

Inflation accounting

,

Inactive account

,

Insured account

,

Income bond

,

In escrow

,

In-house

,

Investment Advisor Act of 1940

,

Investment Company Act of 1940

,

Income coverage

,

Income stock

,

In line

,

Income distribution

,

Insider Trading sanctions Act of 1984

,

Interest expense

,

Internal Rate of Return

,

Indication of interest

,

Inc.

,

In intestacy

,

In play

,

In-process research and development

,

Income fund

,

Income risk

,

I/O strip

,

Income property

,

Income replacement ratio

,

In-service withdrawal

,

Income exclusion rule

,

Imbalance of orders

,

In and out

,

In sympathy

,

In the tank

,

Joint account

,

Jointly and severally

,

Jumping the gun

,

Joint and several liability

,

Joint and survivor annuity

,

Last In First Out

,

Lender of last resort

,

Law of one price

,

Lending at a rate

,

Limit order book

,

Law of demand

,

Law of supply

,

London International Financial Futures and Options Exchange

,

Letter of comment

,

Lockup period

,

Line of credit

,

Loan-to-cost

,

Loan-to-value

,

Lock-in

,

Leading the market

,

Locked in

,

Level I quotes

,

Make a market

,

Managed account

,

Margin account

,

Mark-to-market

,

Medium of exchange

,

Marginal propensity to consume

,

Money at call

,

Mixed account

,

Net book value

,

Net income

,

Net income multiplier

,

Net Operating Income

,

Non-cash expense

,

Negotiable certificate of deposit

,

Negotiable Order of Withdrawal

,

Nostro account

,

Notice of Sale

,

National Association of Securities Dealers

,

National Association of Securities Dealers Automated Quotations system

,

Notice period

,

Null and void

,

Notice of Default

,

National Association of Real Estate Investment Trusts

,

No book

,

Off-balance-sheet financing

,

Off the books

,

Office of Thrift Supervision

,

Out-of-favor

,

Over-the-Counter

,

Option account

,

Other income

,

Omnibus account

,

Opinion of title

,

On account

,

On-the-spot loan

,

Open-end credit

,

Open-end mortgage

,

Original principal balance

,

Open-end fund

,

Open-end management company

,

Option income fund

,

Out of the money

,

Open-end lease

,

Old age, survivors, and disability insurance

,

Ordinary income

,

On-balance volume

,

On the opening

,

Order book official

,

Pooling of interests

,

Profit and loss statement

,

Payment-in-kind security

,

Phantom income

,

Price Value of a Basis Point

,

P&L

,

Primary earnings per share

,

Provision for income taxes

,

Per stirpes

,

Power of Attorney

,

Past-due balance method

,

Previous balance method

,

Principal balance

,

Prioritization of debt

,

Premium income

,

Passive income

,

Paid-in capital

,

Paid-in surplus

,

Payback period

,

Private Investment in Public Equity

,

Preservation of capital

,

Point-and-figure chart

,

Painting the tape

,

Public book

,

Quiet period

,

Reports and Records

,

Return of capital

,

Reading the tape

,

Regulation D

,

Regulation G

,

Regulation T

,

Regulation U

,

Restricted account

,

Round of funding

,

Rules of Fair Practice

,

Rate of exchange

,

Reciprocal of European terms

,

Regulation A

,

Right of first refusal

,

Right of rescission

,

Right to Know

,

Remaining principal balance

,

Revolving line of credit

,

Right of recourse

,

Rule of 78

,

Redemption period

,

Right of redemption

,

Retirement Equity Act of 1984

,

Rate of return

,

Real rate of return

,

Selling, General and Administrative Expenses

,

SG&A

,

Single-entry bookkeeping

,

Savings account

,

Savings and Loan

,

Sight letter of credit

,

S&L

,

Securities and Exchange Commission

,

Series EE bond

,

Segregation of securities

,

Sell the book

,

Sweep account

,

Standard of living

,

Second-to-die insurance

,

Separate account

,

Statute of Limitations

,

Sale and leaseback

,

Satisfaction of debt

,

Settlement sheet

,

Staggered board of directors

,

Selling the spread

,

Self-directed retirement account

,

Selling short against the box

,

Shorting against the box

,

S Corporation

,

Subchapter M

,

Subchapter S Corporation

,

Schedule C

,

Securities Act of 1933

,

Securities Acts Amendments of 1975

,

Securities Exchange Act of 1934

,

Seek a market

,

S&P phenomenon

,

Stop and reverse

,

Trial balance

,

Transfer

,

T-Bill

,

Term to maturity

,

Take a position

,

Trailing P/E

,

Transfer agent

,

Tenancy by the entirety

,

Truth in Lending

,

Tenancy at will

,

Transfer tax

,

Transfer payments

,

The Street

,

Timing the market

,

Taxable income

,

Taxpayer Relief Act of 1997

,

Tax preference item

,

Tax Reform Act of 1986

,

Tax Reform Act of 1993

,

Take a bath

,

Term sheet

,

U.S. Government Agency Security

,

U.S. Savings Bond

,

U.S. Treasury

,

U.S. Treasury Bill

,

U.S. Treasury Bond

,

U.S. Treasury Note

,

U.S. Treasury Securities

,

Undermargined account

,

Unit of trade

,

Unit of trading

,

Vesting period

,

Wire transfer

,

Wrap account

,

Waiver of premium

,

Widow-and-orphan stock

,

When, as, and if issued

,

X or XD

,

Year-To-Date

,

Yield to call

,

Yield to maturity

,

Yield to worst


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