व्यय‚ हानि के क्लोजिंग आइटम्स के लिए खाताबही में कौन-सी प्रविष्टि करनी चाहिए? Which entry should be used for closing items of loss, and expenditure in the balance sheet?

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व्यय‚ हानि के क्लोजिंग आइटम्स के लिए खाताबही में कौन-सी प्रविष्टि करनी चाहिए? Which entry should be used for closing items of loss, and expenditure in the balance sheet?