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No claim loss entry in books

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(Querist)
27 January 2016 our company stock loss 100000 this due to insurance company but this claim no claim how to write off our company books entry
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Ganeshbabu K

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Ganeshbabu K (Expert)
27 January 2016 Dr.Loss of stock due to X Rs.100000
Cr.Stock (lost stock) Rs.100000

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