Borrowing from French bougie â(âwax candleâ), after the Algerian city Bougie, and the tapered, hand-dipped candles it made. bougie â(plural bougies) (medicine) A tapered cylindrical instrument for introducing an object into a tubular anatomical structure, or to dilate such a structure, as with an esophageal bougie.
View Full Document. The first step in successful closing is to set the right objectives. A good starting point for obtaining a commitment is to know what level of commitment from the customer will be needed to make the call a success. There are four possible outcomes of a sales call with larger sales.
Closing entries are needed to clear out your revenue and expense accounts as you start the beginning of a new accounting period. Preparing your closing entries is a very simple, mechanical process. Follow these steps: 1  Close the revenue accounts. 2  Prepare one journal entry that debits all the revenue accounts.