FT MarketWatch

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