Revenues, الايرادات, المصروفات , صافي الربح, الاصول, permanent Accounts, Drawings, capital , EDA, -Debit / -Credit , -Debit / +Credit, +Debit / +Credit, +Debit / -Credit, Debit & Debit , plus +, minus -, what is the definition of closing ledgers?, Closing the books means deleting all financial records and starting new ones every year., Closing the books is the process of transferring temporary account balances (like revenues and expenses) to permanent accounts at the end of an accounting period..

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