{"id":52438,"date":"2022-01-31T16:55:32","date_gmt":"2022-01-31T16:55:32","guid":{"rendered":"https:\/\/www.kite47.com\/?p=52438"},"modified":"2022-09-14T13:24:54","modified_gmt":"2022-09-14T13:24:54","slug":"manually-close-revenue-and-expense-accounts-to","status":"publish","type":"post","link":"https:\/\/kite47.com\/index.php\/2022\/01\/31\/manually-close-revenue-and-expense-accounts-to\/","title":{"rendered":"Manually Close Revenue And Expense Accounts To Retained Earnings Prev Year"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Business Tax Help<\/a><\/li>\n<li><a href=\"#toc-1\">Accounting Basics Outline<\/a><\/li>\n<li><a href=\"#toc-2\">How To Create Closing Entries<\/a><\/li>\n<li><a href=\"#toc-3\">Closing Your Business In Nebraska<\/a><\/li>\n<li><a href=\"#toc-4\">Sample Transactions #4<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"252px\" alt=\"how to close revenue accounts\"\/><\/p>\n<p>Whether a sole proprietorship, partnership or corporation, information on this page will help you understand what to file and how to report income you receive and expenses you incur before closure. Remember to check your state responsibilities when closing a business. There are many more types of revenues, but this is the basic list. We will discuss more revenues in depth later in the accounting course.<\/p>\n<ul>\n<li>We will discuss more revenues in depth later in the accounting course.<\/li>\n<li>First, transfer the $5,000 in your revenue account to your income summary account.<\/li>\n<li>A final return must be filed within 20 days after you cease business operations or the sale, transfer, or change occurs.<\/li>\n<li>If the amount received is the proceeds from the company signing a promissory note, the account to be credited is Notes Payable.<\/li>\n<\/ul>\n<p>Return of Partnership Income, for the year you close your business. Use the COVID-19 Business Tax Relief Tool to see if you qualify for special business tax credits. Harold Averkamp has worked as a university accounting instructor, accountant, and consultant for more than 25 years. He is the sole author of all the materials on AccountingCoach.com. You should consider our materials to be an introduction to selected accounting and bookkeeping topics, and realize that some complexities are not presented. Therefore, always consult with accounting and tax professionals for assistance with your specific circumstances. The Remaining field displays the amount necessary to balance and close the entry.<\/p>\n<p>DateAccountNotesDebitCreditXX\/XX\/XXXXIncome SummaryClosing journal entries2,500Expense2,500Finally, you are ready to close the income summary account and transfer the funds to the retained earnings account. Let\u2019s say your business wants to create month-end closing entries. During the accounting period, you earned $5,000 in revenue and had $2,500 in expenses. As part of the closing entry process, the net income is moved into retained earnings on the balance sheet. The assumption is that all income from the company in one year is held onto for future use. Any funds that are not held onto incur an expense that reduces NI. One such expense that is determined at the end of the year is dividends.<\/p>\n<p>Retained earnings are a firm&#8217;s cumulative net earnings or profit after accounting for dividends. A closed account is any account that has been closed out or otherwise terminated, either by the customer or the custodian. Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle. He received his masters in journalism from the London College of Communication. Daniel is an expert in corporate finance and equity investing as well as podcast and video production. To return to the previous example, if you had $36,500 in Service Revenue and $600 in Interest Revenue, you would transfer $37,100 to Income Summary. The new balance of both the Service Revenue account and the Interest Revenue account would be zero.<\/p>\n<p>Temporary AccountTemporary accounts are nominal accounts that start with zero balance at the beginning of the financial year. The balance is visible in the income statement at the year-end and then transferred to the permanent as reserves and surplus. The net balance of the income summary account would be the net profit or net loss incurred during the period. Financial StatementsFinancial statements are written reports prepared by a company&#8217;s management to present the company&#8217;s financial affairs over a given period . As an another example, you should shift any balance in the dividends paid account to the retained earnings account, which reduces the balance in the retained earnings account. This resets the balance in the dividends paid account to zero. Any account listed on the balance sheet, barring paid dividends, is a permanent account.<\/p>\n<p>Attach a statement to the return showing the name of the person keeping the payroll records and the address where those records will be kept. Form 4797, Sales of Business Property, for each year you sell or exchange property used in the business. You also need to file this form if closing your business causes the business use of an eligible property under Section 179 to drop to 50% or less. Form 4797, Sales of Business Property, for each year your partnership sells or exchanges property used in the business. You also need to file this form if closing your business causes business use of an eligible property under Section 179 to drop to 50% or less.<\/p>\n<p>The second account will be Service Revenues, an income statement account. The reason Service Revenues is credited is because Direct Delivery must report that it earned $10 (not because it received $10). Recording revenues when they are earned results from a basic accounting principle known as the revenue recognition principle. To complete the journal entry, you need to balance the transaction by entering the final escrow receivable amount. Doing so creates equal debits and credits and allows you to post the journal entry without errors.<\/p>\n<h2 id=\"toc-0\">Business Tax Help<\/h2>\n<p>Rental income is earned by a landlord for allowing tenants to reside in his or her building or land. The tenants often have to sign a rental contract that dictates the details of the rental payments. According to the accrual method of accounting, the landlord records rental income when it is earned \u2013 not paid. Operating revenues are generated from a company\u2019s main business activities.<\/p>\n<p>Their net balances, positive or negative, are added to the equity portion of the balance sheet. These transactions can include cash payments against an invoice and their totals, which are posted in corresponding accounts in the general ledger. In accounting software, the transactions will instead typically be recorded in subledgers or modules. A GL also provides financial accounting records for all of an organization&#8217;s business transactions and account balances. These records and the financial data they contain can help accountants spot unusual, erroneous or fraudulent transactions. So, if the closing entries journal is not posted, then there will be incorrect reporting of financial statements.<\/p>\n<h2 id=\"toc-1\">Accounting Basics Outline<\/h2>\n<p>There is no fee for the account.There is no renewal requirement for a withholding tax account. Also, business owners who want to add additional owners or officers to their licenses on AZTaxes.gov need to complete and submit a signed paper Business Account Update Form. Businesses should keep their owner\/officer information current, as this is how ADOR representatives authorize callers. Owner\/officer changes are submitted through the Business Account Update Form. To close a location, they will click Close under the same column. Taxpayers can also close a license on the Welcome to the Business Account Update page by clicking the Close Account button at the bottom of the page. Businesses will then receive a new hard copy of their licenses if they add a new location within three to five business days.<\/p>\n<p>The most likely liability account involved in business obligations is Accounts Payable. The fourth transaction occurs on December 3, when a customer gives Direct Delivery a check for $10 to deliver two parcels on that day.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px\" alt=\"how to close revenue accounts\"\/><\/p>\n<p>In the event of a loss for the period, the income summary account needs to be credited and retained earnings reduced through a debit. The method of closing it will be explained in the account closing lesson. The totals calculated in the general ledger are then entered into other key financial reports, notably the balance sheet &#8212; sometimes called the statement of financial position. The balance sheet records assets and liabilities, as well as the income statement, which shows revenues and expenses.<\/p>\n<p>The debit and credit accounts are then totaled to verify that the two are equal. If they aren&#8217;t, the accountant looks for errors in the accounts and journals. A general ledger is a set of numbered accounts a business uses to keep track of its financial transactions and to prepare financial reports.<\/p>\n<h2 id=\"toc-2\">How To Create Closing Entries<\/h2>\n<p>You might also include additional information, such as the period of the accounting . The following video summarizes how to prepare closing entries. Complete and mail in the Sales Tax\/Withholding Account Application to apply for a 1099 or W-2G withholding account. Indicate in Box D whether you need a 1099 account or a W-2G account set up. You will use your current Colorado account number or receive your CAN by mail if you don&#8217;t already have an account. Sometimes taxpayers refer to this as a business registration, but it is an application for a Colorado wage withholding tax account. Upon receipt of your application, the department will open a withholding tax account.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"255px\" alt=\"how to close revenue accounts\"\/><\/p>\n<p>This means that a credit in the revenue T-account increases the account balance. As shown in theexpanded accounting equation, revenues increase equity. Unlike other accounts, revenue accounts are rarely debited because revenues or income are usually only generated. Net Income Or Net LossNet loss or net operating loss refers to the excess of the expenses incurred over the income generated in a given accounting period. It is evaluated as the difference between revenues and expenses and recorded as a liability in the balance sheet.<\/p>\n<p>Whether you credit or debit your income summary account will depend on whether your revenue is more than your expenses. Accounting software automatically handles closing entries for you. If you do not have accounting software, you must manually create closing entries each accounting period.<\/p>\n<h2 id=\"toc-3\">Closing Your Business In Nebraska<\/h2>\n<p>This will mean the revenue and expense accounts will start the new year with zero balances\u2014allowing the company &#8220;to keep score&#8221; for the new year. Closing entries are entries used to shift balances from temporary to permanent accounts at the end of an accounting period. These journal entries condense your accounts so you can determine your retained earnings, or the amount your business has after paying expenses and dividends. Creating closing entries is one of the last steps of the accounting cycle. Among the accounts that need to reviewing it, and which might need to get adjusting entries, are the revenue and expenses accounts. After the revenue accounts are closed, the expense accounts are closed to income summary as well. In most small businesses, there are only a few revenue accounts, but there may be many expense accounts.<\/p>\n<ul>\n<li>Learn about the definition of accounting cycle and know about the steps of accounting cycle along with some examples.<\/li>\n<li>An adjusting journal entry occurs at the end of a reporting period to record any unrecognized income or expenses for the period.<\/li>\n<li>Closing your business can be a difficult and challenging task.<\/li>\n<li>These records and the financial data they contain can help accountants spot unusual, erroneous or fraudulent transactions.<\/li>\n<li>For example, debiting an income account causes it to increase, while the same action on an expense account results in a decrease.<\/li>\n<\/ul>\n<p>Because of double entry, we know there must be a minimum of two accounts involved\u2014one of the accounts must be debited, and one of the accounts must be credited. After you book the revenue , you need to approve the batch and post the closing entry in the general ledger. You use General Journal Review program to review and approve the batch. You can locate the number for the batch on the Journal Entry screen.<\/p>\n<p>In other words, this is the area of activities that a company earns most of its income and chooses to operate. <a href=\"https:\/\/personal-accounting.org\/closing-entries-as-part-of-the-accounting-cycle\/\">how to close revenue accounts<\/a> Microsoft\u2019s operating revenue comes from software development and creation because it is a software company.<\/p>\n<h2 id=\"toc-4\">Sample Transactions #4<\/h2>\n<p>While the above accounts appear in every general ledger, other accounts may be used to track special categories, perform useful calculations and summarize groups of accounts. Purchasers of an existing business beware\u2013 You could be buying a debt to the Nebraska Department of Revenue! When purchasing an existing business, or assets of an existing business, you may be held liable for unpaid taxes owed by the business to the Department at the time of sale. How long you need to keep your business records depends on what\u2019s recorded in each document. If you have paid any contractors at least $600 for services during the calendar year in which you close your business, you must report those payments. If your employees receive tips, you must file Form 8027, Employer\u2019s Annual Information Return of Tip Income and Allocated Tips, to report final tip income and allocated tips.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px\" alt=\"how to close revenue accounts\"\/><\/p>\n<p>Eventually, after having followed the above steps, the temporary account balance will be emptied while taking the effect into the balance sheet accounts. <a href=\"https:\/\/personal-accounting.org\/\">https:\/\/personal-accounting.org\/<\/a> A Debit BalanceIn a General Ledger, when the total credit entries are less than the total number of debit entries, it refers to a debit balance.<\/p>\n<p>He is a certified public accountant, graduated summa cum laude with a Bachelor of Arts in business administration and has been writing since 1998. His career includes public company auditing and work with the campus recruiting team for his alma mater. Save money without sacrificing features you need for your business. The expanded accounting equation is derived from the accounting equation and illustrates the different components of stockholder equity in a company. Copy the names of the accounts from the general ledger account. Depending on the type of business, you may have account names such as &#8220;accounts payable&#8221; or &#8220;loans payable&#8221; in addition to a general &#8220;revenue&#8221; account.<\/p>\n<h2 id=\"toc-6\">What Are Temporary Accounts In Accounting?<\/h2>\n<p>All expenses are closed out by crediting the expense accounts and debiting income summary. First, all revenue accounts are transferred to income summary. This is done through a journal entry debiting all revenue accounts and crediting income summary. Permanent accounts, on the other hand, track activities that extend beyond the current accounting period.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Business Tax Help Accounting Basics Outline How To Create Closing Entries Closing Your Business In Nebraska Sample Transactions #4 Whether a sole proprietorship, partnership or corporation, information on this page will help you understand what to file and how to report income you receive and expenses you incur before closure. 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