What are temporary accounts & how are they closed?

Temporary accounts are also called nominal accounts, they are the items that normaly comprise the income statement..

They are closed by either dr or cr depending on its nature.

If it is an exp. It can be closed like this

dr. income summary
Cr. Expenses

If it is a rev account it will be closed like this

dr. revenue
Cr. Income summary

Drawing (or Dividend for a corporation) is also temporary and is also closed. However, it does not go through Income Summary as it's not related to net income.

To close any account, you reverse out its balance. i.e. if it's $100 debit balance, then you credit $100 to get rid of it. Or if it has $150 credit balance, then you debit $150 to get rid of it. The idea being to net each account to zero.

Since Drawing/Dividend is a debit balance, you have to credit that to get rid of it. And it closes to the "income containing account" -- i.e. capital or retained earnings, again depending on which you're using.

So you'll either have:
Dr Capital, Cr Drawing
or
Dr Retained Earnings, Cr Dividend

(You won't have both. Use the one with the accounts you're used to seeing.)

Can we make a closing adjusting entry of common stock

Common stock is a permanent account, also known as a balance sheet account and cannot be closed.

-- try doing the Income and Expense Summary.I'm an Accounting student . Please help me , give me your email :(

Revenues and Expenses are zeroed out (closed) by debiting or crediting their balance and doing the corresponding credit or debit to Income Summary, then closing out Income Summary to Retained Earnings.

Basically you are transferring Net Income to your Retained Earnings account. Also you will transfer your dividends to retained earnings as well, and you would close out the owners drawing account to the owners capital account.