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upon completion of the closing entries, you reviewed the general ledger and noti

ID: 2561147 • Letter: U

Question

upon completion of the closing entries, you reviewed the general ledger and noticed that balances remain in all asset, liability, and equity account. in addition, there were still balances in the revenue account,but not expenses or dividends. should this be the case after the closing entries have been recorded and posted to general ledger? please include the reasons why in your answer. upon completion of the closing entries, you reviewed the general ledger and noticed that balances remain in all asset, liability, and equity account. in addition, there were still balances in the revenue account,but not expenses or dividends. should this be the case after the closing entries have been recorded and posted to general ledger? please include the reasons why in your answer. upon completion of the closing entries, you reviewed the general ledger and noticed that balances remain in all asset, liability, and equity account. in addition, there were still balances in the revenue account,but not expenses or dividends. should this be the case after the closing entries have been recorded and posted to general ledger? please include the reasons why in your answer.

Explanation / Answer

A closing entry is a journal entry made at the end of an accounting period to transfer the temporary account balances to the permanent accounts. In other words, closing entries zero out or close temporary accounts and move their balances to permanent accounts to be carried forward to the next period. Closing entries complete the last stage of the accounting cycle and prepare the books for the next period.

Temporary accounts are income statement accounts that start each accounting period with a zero balance. So, revenue, expense, gain, and loss accounts are all closed at the end of a period to retained earnings (for corporations), member’s capital accounts (for partnerships), or an income summary account. The income summary account is also a temporary account that is closed out at the end of the period.

The balances must remain in all asset, liability, and equity account because these are the permanent account but balances in the revenue account still exist which must not be there as revenue account is temporary account.