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  Period Review and Closing Policy



 
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Product Code: BMAC-GA105

  
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The Period Review and Closing Policy Procedure provides a general overview of the process to be completed for reviewing the accounting records at year-end or any particular month-end prior to closing.

The practices mentioned in the Period Review and Closing policy apply to all accounts. A subset of this period review procedure is also applicable to month-end reviews, although, typically, all financial accounts are reviewed and then closed out as of the company's year-end. (8 pages, 2559 words)

Period Review and Closing Activities Covered

  • Closing Preparations
  • Balance Sheet: Assets
  • Balance Sheet: Liabilities and Stockholders' Equity
  • Income Statement: Revenues
  • Income Statement Expenses
  • Financial Ratio Analysis

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