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Described why and how adjustments are recorded while preparing Final Accounts of a trading organisation.
Student can also watch the following lectures for better understanding of the topic :
1. Final Accounts with Adjustments of Interest, Depreciation, Prepaid, Outstanding and Advance :
2. Final Accounts - Introduction (Concept and Procedure) :
3. Concept of Prepaid vs. Unexpired AND Accrued vs. Outstanding (Final Accounts) :
Download Notes : https://drive.google.com/drive/folders/0BzfDYffb228JNW9WdVJyQlQ2eHc?usp=sharing