How To Solve Difficult Adjustments And Journal Entries In Financial Accounts

How to solve difficult adjustments in Financial Accounts By Professors Augustin Amaladas and Shanthi Augustin M.Com(Loyola, Chennai)., AICWA These slides Are prepared Only to Clarify major Doubts To students And staff. Only Difficult Adjustments are explained Exclusively to CA ICWA,CS Students or others who wants to learn Accounts thoroughly CA CPT, ICWA entrance,ACS entrance students should read this Alternative work is rest

Why does Equity shares and fixed assets appear first in the Balance sheet ,[object Object],[object Object]

Order of Liquidity? ,[object Object],[object Object],[object Object]

Income tax paid by sole proprietor and partnership business-Journal entry? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

If Income tax paid by company? ,[object Object],[object Object],[object Object]

How do you deal indirect taxes? ,[object Object],[object Object]

5.Double entry / Single entry ,[object Object]

It is based on religious concept ,[object Object],[object Object],[object Object],[object Object]

Rules of acccounting ,[object Object],[object Object],[object Object]

Personal rule ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Exercise ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Real rule ,[object Object],[object Object],[object Object]

Excercise ,[object Object],[object Object],[object Object],[object Object],[object Object]

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Nominal rule ,[object Object],[object Object],[object Object]

Suitable questions to pass journal entry ,[object Object],[object Object],[object Object],[object Object]

What is the journal entry for bad debts? ,[object Object],[object Object],[object Object],[object Object]

Journal entry for provision for bad and doubtful debts? ,[object Object],[object Object],[object Object]

Rent and rent outstanding exp ,[object Object],[object Object],[object Object],[object Object],[object Object]

What is contingent liability? ,[object Object],[object Object],[object Object],[object Object]

Final Accounts Adjustments ,[object Object],[object Object],[object Object],[object Object]

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Final Accounts Adjustments ,[object Object],[object Object],[object Object]

Bad debts written off recovered ,[object Object],[object Object],[object Object],[object Object]

Goods destroyed due to fire and insurance company partly accepted ,[object Object],[object Object],[object Object],[object Object]

What do you mean by adjustment accounting point of view? ,[object Object],[object Object],[object Object],[object Object]

If closing stock appears in trial balance where should appear in the final accounts? ,[object Object]

Out standing expenses(rent) given in the trial balance? ,[object Object],[object Object],[object Object]

How do you deal advanced income tax paid by proprietor? ,[object Object],[object Object]

Bad debts given in the trial balance? ,[object Object],[object Object],[object Object]

Do we deduct discount allowed given in the adjustment from debtors before calculating provision for bad and doubtful debts? ,[object Object]

If goods sent out on Higher purchase how do you deal? ,[object Object],Cost Profit Add to Closing stock in trading a/c and Balance sheet + = Debtors Reduce from debtors

What is the JE when goods are received by consignee from consignor? ,[object Object],[object Object],[object Object]

When branch sends goods to head office or vice versa, what is the journal entry? ,[object Object],[object Object]

If sales return given in the adjustment? ,[object Object],[object Object],[object Object],[object Object]

What is the JE when normal loss occur? ,[object Object],[object Object],[object Object],[object Object]

My next topic is rectification of errors ,[object Object],[object Object],[object Object]

How To Solve Difficult Adjustments And Journal Entries In Financial Accounts

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How To Solve Difficult Adjustments And Journal Entries In Financial Accounts