MONTH-END CLOSING
\mˈʌnθˈɛnd klˈə͡ʊzɪŋ], \mˈʌnθˈɛnd klˈəʊzɪŋ], \m_ˈʌ_n_θ_ˈɛ_n_d k_l_ˈəʊ_z_ɪ_ŋ]\
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A month-end accounting procedure for closing the current posting period as a company's monthly periodic closing operations. Fixed assets depreciation, inventory discrepancy reconcilement, work-in-progress material settlement, payroll, and billing content posting are all types of accounting procedures addressed in month-end closing. See day-end closing, year-end closing.
By Henry Campbell Black
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