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MASTER BUDGET PROJECT: ADJUSTING AND CLOSING BOOK ENTRIES TEMPLATE ACCT 5362 | Accounting Principles WEEK 7: To "close the books" for the year, review Principles of Accounting, Volume 1: Financial Accounting, Chapter 4, The Adjustment Process. Specifically, refer to the 10-column worksheet on p. 248 for the conceptual layout. Following is an 8-column format that can serve the same purpose. Use whicherer Prepare the adjusting and closing entries for 2021 based on the budgeted income statement and Cash budget Fixed assets have no salvage value over a 10 year period. MASTER BUDGET PROJECT: ADJUSTING AND CLOSING BOOK ENTRIES TEMPLATE ACCT 5362 | Accounting Principles WEEK 7: To "close the books" for the year, review Principles of Accounting, Volume 1: Financial Accounting, Chapter 4, The Adjustment Process. Specifically, refer to the 10-column worksheet on p. 248 for the conceptual layout. Following is an 8-column format that can serve the same purpose. Use whicherer Prepare the adjusting and closing entries for 2021 based on the budgeted income statement and Cash budget Fixed assets have no salvage value over a 10 year period