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Arti Penjelasan Istilah Closing Entry adalah
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Istilah Arti kata Closing Entry dalam Kamus Besar Bahasa Indonesia (KBBI) & Kamus Ekonomi Uang & Bank – Penggunaan kata kata yang jarang digunakan seringkali menyebabkan kita tidak paham tentang makna arti dari percakapan/topik tersebut Closing Entry

Arti Closing Entry secara singkat adalah Catatan penutup.

Closing Entry dalam bisnis adalah proses mencatat akhir periode akuntansi, mengalihkan saldo akun pendapatan dan biaya ke akun laba ditahan atau laba/rugi bersih. Berikut adalah contoh penggunaan Closing Entry dalam bisnis:

Misalkan suatu perusahaan memiliki akun pendapatan, seperti “Pendapatan Penjualan” dan akun biaya, seperti “Biaya Gaji Karyawan”. Pada akhir periode akuntansi, perusahaan akan menutup akun-akun tersebut untuk mempersiapkan catatan keuangan periode berikutnya.

Contoh Closing Entry:
1. Pendapatan Penjualan: Menutup akun ini dengan mentransfer saldo ke akun Laba Ditahan atau Laba/Rugi Bersih. Ini dilakukan untuk merekam pendapatan yang diperoleh selama periode tersebut dan memulai periode berikutnya dengan saldo akun pendapatan yang kosong.

2. Biaya Gaji Karyawan: Menutup akun ini dengan mentransfer saldo ke akun Laba Ditahan atau Laba/Rugi Bersih. Hal ini dilakukan untuk merekam biaya yang terjadi selama periode tersebut dan memulai periode berikutnya dengan saldo akun biaya yang kosong.

Dengan melakukan Closing Entry, perusahaan dapat menghasilkan catatan penutup yang mencerminkan pendapatan bersih atau rugi bersih selama periode tersebut, serta mempersiapkan catatan keuangan untuk periode berikutnya.

Perlu diketahui bahwa Penggunaan kata Closing Entry tersebut sebenarnya seringkali ditemukan di Industri keuangan & perbankan, pekerja professional startup berbasis teknologi, hingga dalam forum forum meeting internasional, Rapat Bagian Keuangan, Rapat Koordinasi Pengelolaan Keuangan, Rapat Internal Perusahaan. Rapat Umum Pemegang Saham, Rapat Evaluasi Kinerja Perusahaan, hingga Obrolan Media Sosial seperti Instagram, Tiktok, Facebook Group, Twitter, Linkedin atau whatsapp telegram group.

Semoga penjelasan definisi kosakata Closing Entry dapat menambah wawasan & pengetahuan anda dalam berkomunikasi.

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