Final Accounts
Depletion, Amortization, Obsolescence, Accounting for Depreciation, Methods of Depreciation, Straight Line Method, Diminishing Balance Method, Sum of Digits Method, Sinking Fund Method, Annuity Method, Insurance Policy Method, Machine Hour Rate Method, Production Unit Method, Depletion Method, Changes in Method of Depreciation, Profit / Loss on Sale of Asset,
Closing Entries, Provision for Bad Debts, Provision for Discount on Debtors, Dishonour of Cheques, Goods distributed as free sample, Loss of Goods, Goods sent on approval, Proprietor’s Personal Transactions, Interest, Expenses, Income, Closing Stock
Financial Statements, Trading Account, Profit and Loss Account, Balance Sheet,
Rectification Entries, Depreciation, Pre-paid expenses, Liabilities & Provisions, Advance payments made, Advance receipt of money
Contingent Asset, Contingent Liability
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