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Ledger accounts and subsidiaries are closed With this process and accordingly worksheets are ready on The premise of these closing balances.
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3) Record the ultimate closing harmony of each and every ledger account within the Article-Closing Equilibrium row of each ledger, even for ledgers which has a harmony of zero. Despite the fact that Each individual ledger currently contains a working equilibrium, the Submit-Closing Balance row will have to nonetheless be filled out to be able obtain whole details.
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