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Closing entries are journal entries made at the end of an accounting period to transfer temporary accounts to permanent accounts. An "income summary" account may be used to show the balance between revenue and expenses , or they could be directly closed against retained earnings where dividend payments will be deducted from.
In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting .
If it may take significant time to assess the debate and/or do the closing edits, consider first editing the discussion section for the template and adding {} just after the section header, to notify others that a close of the particular discussion is in progress. This helps to avoid edit conflicts during the close.
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.
A full set of credits can include the cast and crew, but also production sponsors, distribution companies, works of music licensed or written for the work, various legal disclaimers, such as copyright and more. Typically, the closing credits appear in white lettering on a solid black background, often with a musical background.
Closing credits, in a television program, motion picture, or video game, come at the end of a show and list all the cast and crew involved in the production.Almost all television and film productions, however, omit the names of orchestra members from the closing credits, instead citing the name of the orchestra and sometimes not even that.
In the film's general release, a title card and the credit "Color by Technicolor" were spliced onto the beginning of the film, but otherwise there were no credits, although closing credits were added to the 1990 re-release and are on the videocassette. This general release version has been the one most often seen by audiences.