UNIT 12 -Final Accounts Of Sole Proprietors – I

Course Description

Introduction to final accounts; Trading A/c:
Meaning, Format;
Profit and Loss A/c: Meaning,Format;
Balance Sheet: Meaning, grouping and
marshalling of assets & liabilities, classification of
assets & liabilities, Format of a balance sheet;
Methods of preparing the final accounts:
Horizontal form and vertical form;
Opening entry and closing entry;
Preparation of final accounts

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  • Last Updated : 06/06/2022
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