Closing Entry — A journal entry made at the end of the accounting period. The closing entry is used to transfer data in the temporary accounts to the permanent balance sheet or income statement accounts. The purpose of the closing entry is to bring the temporary … Investment dictionary
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… … Wikipedia
Closing — may refer to: The closing of a letter or e mail: see Valediction or Complimentary close The termination or closure of a business Closing (real estate), the final step in executing a real estate transaction Closing (sales), making a sale Closing… … Wikipedia
Closing (sales) — Closing is a sales term which refers to the process of making a sale. The sales sense springs from real estate, where closing is the final step of a transaction. In sales, it is used more generally to mean achievement of the desired outcome,… … Wikipedia
Process-Space Festival — Process – Space Festival of Contemporary Arts takes place annually in June at the town of Balchik on the north coast of the Black Sea, Bulgaria. The festival aims to stimulate the innovations and research in contemporary arts, to open the… … Wikipedia
Closing capacity — The closing capacity (CC) is the volume in the lungs at which its smallest airways, the alveoli collapse. The alveoli lack supporting cartilage and so depend on other factors to keep them open. The closing capacity is greater than the residual… … Wikipedia
Process — In anatomy, a process is a projection from a structure. The process of the mandible is the part of the lower jaw that projects forward. In a more general sense, a process is a series of actions or events that are part of a system or of a… … Medical dictionary
closing — The step in the selling process in which the salesperson asks the customer for an order … Big dictionary of business and management
Event-driven process chain — Businesses use EPC diagrams to lay out business process work flows, originally in conjunction with SAP R/3 modeling, but now more widely. There are a number of tools for creating EPC diagrams, including ARIS Toolset of [http://www.ids scheer.com/ … Wikipedia
Simultaneous closing — is a real estate seller financing technique, whereby the private mortgage note created by the seller is simultaneously sold to a note buyer on closing.Typically, the terms of the note are agreed upon between the seller and the buyer with some… … Wikipedia
The Closing of the American Mind — Author(s) Allan Bloom Country … Wikipedia