One of your classmates states that a company’s books should be ongoing and therefore not closed until that business is terminated. Write a half-page memo to this classmate explaining the concept of the closing process by drawing analogies between (1) a scoreboard for an athletic event and the revenue and expense accounts of a business or (2) a sports team’s record book and the capital account. Hint: Think about what would happen if the scoreboard were not cleared before the start of a new game.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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One of your classmates states that a company’s books should be ongoing and therefore not
closed until that business is terminated. Write a half-page memo to this classmate explaining the concept
of the closing process by drawing analogies between (1) a scoreboard for an athletic event and the revenue
and expense accounts of a business or (2) a sports team’s record book and the capital account. Hint: Think
about what would happen if the scoreboard were not cleared before the start of a new game.

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