I'm still not totally clear on what will happen at year end.  Here is what I 
think should happen:

December is finalized and closed.
Late arriving transactions (after year-end) and any adjustments deemed 
necessary by the accountant are created in a special 13th period (I use a 
special one day period of 31/12-13/21 to enter these.)
The income and expense accounts are put in a balance sheet summary income 
account (Net Income - 200x[closing year]) and the income and expense accounts 
are all zeroed for the start of a new monthly/quarterly period.
When you are ready to close the year (however many months later):
The 'Net Income - 200x[closing year]' account is split into 'Retained Earnings' 
and 'Shareholder Distributions' per company policy and then zeroed and made 
inactive.  All balance sheet accounts with the exception of receivables and 
payables are moved into the new year and reconciled.  All receivables and 
payables accounts are moved into the new year and are unreconciled.  The 
revenue accounts were previously zeroed for start of new period.

So my question is, what part of the above is the system doing and what part 
needs to be manually attended to?

Regards,
Gerry




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