post closing entries

post closing entries即係close晒所有revenue, expenses, drawings a/c, 將筆數過入相應的account. 舉例一個trial balance有以下野 (dr/cr請自行分)
Sevice Revenue 760,000
Rent expenses 300,000
Salary expense 200,000
Depreciation expense 3,000
Loan interest 20,000
Motor vehicle 100,000
Accumulated depreciation--motor vehicle 5,000
Plant and equipment 80,000
Accumulated depreciation--plant and equipment 10,000
Inventory 10,000
Cash 40,000
Bank 100,000
Account receivable 1,000
Account payables 10,000
Long term loan 1,000,000
Drawings 3,200
Capital 592,200
如果未計net income, 就要將所有收入及支出過入profit and loss account.
Dr: Profit and loss 523,000
Cr: Rent expenses 300,000
Cr: Salary expense 200,000
Cr: Depreciation expense 3,000
Cr: Loan interest 20,000
Dr: Service revenue 760,000
Cr: Profit and loss 760,000
然後將profit and loss兩邊總和相減. 收入大過支出代表有net profit, entry如下, net loss就是上下調轉.
Dr: Profit and Loss 237,000
Cr: Capital 237,000
最後將drawings過入capital:

Dr: Capital 3,200
Cr: Drawings 3,200
而最後的postclosing trial balance是:
Motor vehicle 100,000
Accumulated depreciation--motor vehicle 5,000
Plant and equipment 80,000
Accumulated depreciation--plant and equipment 10,000
Inventory 10,000
Cash 40,000
Bank 100,000
Account receivable 1,000
Account payables 10,000
Long term loan 1,000,000
Capital (592,200-3,200+237,000)