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if you know what a t account or ledger account is do you know how to close one im thomas harwood and welcome to the accounting student where we create free and short videos so that you can learn about accounting todays video is looking at how to close at accounts before we look at how to close at accounts you should first know what a t account is and how to open 80 accounts you can learn about these two things in the links above lets move on to closing at accounts every business from time to time will balance off their accounts balancing off can be described as a process of obtaining a balance for any given account that shows how much it has or how much it owes balancing off is usually performed by most businesses on a weekly or monthly basis and the bigger the business the more regular the t accounts are balanced off for example public limited companies are most likely to balance off their accounts at the end of each day lets now have a look at how to close a t account for an ass