Fiscal Year-End Closing: Accounting Entry, Income Statement Restatement, Closing Equity Accounts, and Reopening Equity Accounts. My name is Elisa Fernandez, I am an accountant and professor of accounting, business administration, and economics. I prepared this video series as a lecture, as I usually do in my in-person courses. Subscribe to my channel: ð https://bit.ly/2XaYQcu I also upload bonus material to my website: ðŧ www.profesoraelisafernandez.com âąïļTIMESTAMPSâąïļ 0:00 Introduction 01:46 Account Restatement Entry 02:00 Transfer Entry 03:00 Closing Equity Accounts Entry 04:00 Opening Entry These are my social media accounts! ð FACEBOOK:   / @profeelisafernandez  ð INSTAGRAM:   / profesora_elisafernandez  ð TWITTER:   / @elisaferigutti  Seat Recasting, Closing, and Opening / FINANCIAL YEAR CLOSURE #recastingseats #reopeningseats #transferseat #closingseat