close the books

close the books
phrasal
1.
a. : to cease accepting subscriptions to a new security offering because orders have been received in excess of the amount offered
b. : to intermit the use of certain books of account or record of a corporation or business concern (as prior to the payment of a dividend)
2. accounting : to transfer periodically after adjustment to the proprietorship accounts the balances of the income and expense accounts

Useful english dictionary. 2012.

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  • close the books — {v. phr.} To stop taking orders; end a bookkeeping period. * /The tickets were all sold, so the manager said to close the books./ * /The department store closes its books on the 25th of each month./ …   Dictionary of American idioms

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