you may in accounting that you have more than one account closing, and rates accounts depending on the nature of the business.
you have a lot of parts account expenses and revenues to accounts closed in a final accounts and the rest in another, in this usually create two outcoem accouts
the trading and the profit loss , revenues and expenses relating to work pure business is closed in the trading while the expense of trading with expense account that are not work related trading closes in the faltus and closses , electrecity expenses
