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memmy29 on "Simple concept...I don't get it."

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For some reason I don't understand this. Any help is appreciated...

[From Becker book]

"At end of accounting period, Comprehensive income is closed to the balance sheet
Net Income is closed to Retained Earnings
Other Comprehensive Income is close to Accumulated Other Comprehensive Income".

What do they mean by this? I feel like they're trying to connect the dots for me...but I don't understand what they mean by "close" I guess.


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