Petitioner, Fiore M. Bastinelli, contends that he was acquitted of a criminal charge tried to the court. Petitioner seeks a writ of prohibition to prevent the trial court’s subsequent attempt to substitute a verdict of guilty.
Petitioner was charged with grand larceny. The cause was tried to the court. At the conclusion of all evidence, and such argument as respective counsel deemed necessary, the matter was submitted for decision March 23, 1972. The court then analyzed the evidence, the applicable law and orally concluded:
*948My personal opinion is there has been a fraud here, but it is not proved, and I will have to dismiss the case.
Court was then adjourned.
'Page 578 of the clerk’s Journal No. 331 reveals that the trial clerk made a “Memorandum Of Journal Entry” which concludes:
Court finds the charge of Grand Larceny not proved. Case dismissed.
The memorandum is followed by a hand-stamped printed name of the trial judge. According to the trial clerk’s affidavit, the stamped name does not indicate that the judge has seen or approved the memorandum.
In the formal journal entry of the superior court the actual signature of the trial judge is affixed to the bottom of each page. In the instant case an entry was made on March 23,1972, which reads in part:
Court finds the charge of Grand Larceny not proved and dismissed the case 2:10 PM. Court Recess. It is ordered that this Court stands adjourned . . .
The foregoing remarks were followed by the trial judge’s actual signature.
On April 11, 1972, nearly 3 weeks after the court had orally dismissed the case and signed a formal journal entry indicating the dismissal, the prosecuting attorney moved for reconsideration. Petitioner moved to strike the motion and the court took the matter under consideration. On April 21 the court notified the parties that its observations at trial had been made under a mistake in fact, 'and that it would reconsider the issue of guilt. The petition for a writ of prohibition followed.
At this juncture it must be noted that the judge’s dismissal of the case on March 23 was predicated on his opinion that the state had failed to establish petitioner’s guilt beyond a reasonable doubt.
The state argues that a trial judge’s oral decision is not a judgment and, thus, 'he is not precluded from reversing an oral statement of dismissal in a criminal case. The prosecution also states that a written memorandum opinion filed *949prior to entry of a formal judgment does not deprive a trial court of the power to change its indicated ruling.
At this time, we are not called upon to decide whether an oral order of dismissal in a criminal case bars a trial court’s reconsideration of the issue of guilt. In the instant case the trial court’s oral order of dismissal was, on the same date, reduced to writing in the formal journal of the superior court. Further, the formal journal entry of dismissal was actually signed by the trial judge. Thus, the only issues are whether such an order, reduced to writing and signed by the trial judge, constitutes a finding of “not guilty” on the evidence; and, whether the court is barred from reconsidering the evidence and reversing the signed dismissal by the subsequent entry of findings of fact, conclusions of law and a judgment of “guilty.”
If it had concluded.the state had proven petitioner’s guilt beyond a reasonable doubt, the trial court would have been required to enter findings setting forth the facts essential to support the judgment of guilty. RCW 10.46.070; CR 52; State v. Russell, 68 Wn.2d 748, 415 P.2d 503 (1966). On the other hand, having concluded that the evidence was insufficient to establish guilt beyond a reasonable doubt, the court was obliged only to render a judgment of acquittal. Findings of fact and conclusions of law to support a negative are unnecessary. Miller v. Geranios, 54 Wn.2d 917, 338 P.2d 763 (1959); General Indus., Inc. v. Eriksson, 2 Wn. App. 228, 467 P.2d 321 (1970).
In a criminal case a finding by the court as the trier of fact, when entered into the record and signed by the trial judge so as to indicate that it is neither made with reservation nor subject to further consideration or proceedings in the same case, will support a judgment of acquittal or dismissal. RCW 4.44.060 provides in part:
The order of proceedings on a trial by the court shall be the same as provided in trials by jury. The finding of the court upon the facts shall be deemed a verdict
See also RCW 10.61.060 which reads in part:
*950When there is a verdict of acquittal the court cannot require the jury to reconsider it.
A final and determinative order of acquittal is reflected in the formal journal entry signed by the trial judge. The trial court’s action in ordering the dismissal for failure to prove petitioner’s guilt beyond a reasonable doubt together with the signing of a formal journal entry reflecting the same constituted a judgment of acquittal. The case was thus terminated.
The writ will issue precluding further trial of petitioner upon the information. Further action by the trial court, in this case, would place petitioner in double jeopardy in violation of article 1, section 9 of the Washington State Constitution and the fifth amendment to the United States Constitution.
Finley, Hunter, Hamilton, Wright, and Utter, JJ., concur.