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Explain a closing entry, and explain why this is an important part of the accounting cycle?

Explain a closing entry, and explain why this is an important part of the accounting cycle?

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Closing Entry :

A closing entry is said to be a such an entry which is done at the end of accounting period to close certain accounts. It is also known as reverse entry.
It involves certain transfer of data from one account (which is temporary account) to another account (which is permanent account) on the balance sheet.

A closing entry closes a temporary accounts by transfering their closing balances to the permanent accounts.
Closing entries are always done at the end of accounting cycle only.


Closing entries considered to be an important part of the accounting cycle as :

  • These transfers certain balances to permanent accounts which in term increases or decreases the overall revenue or expenses.
  • These provides the reconciling of the company's accounts.
  • Closing entries are performed to zero the balances of certain accounts like revenue account, expenses account, drawings account etc and to begin with the new accounting period.
  • Closing entries are performed to show the actual profits of the company.

So, after considering all the above points closing entry is considered to be an important part of accounting cycle.

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