Is Bank Account a real account or personal account?

Question
Ms Janie, a client who has traded as a hardware merchant for the last five years, has told you that she finds difficulty in understanding the draft profit and loss account for the year ended 31 December 2010 which has been prepared by your assistant. Ms Janie’s main concern is that, although the accounts show a profit, the bank overdraft at 31 December 2010 was significantly higher than it was a year earlier.
Required:
Write a report, indicating your response and opinion to Ms Janie

Question
Ms Janie, a client who has traded as a hardware merchant for the last five years, has told you that she finds difficulty in understanding the draft profit and loss account for the year ended 31 December 2010 which has been prepared by your assistant. Ms Janie’s main concern is that, although the accounts show a profit, the bank overdraft at 31 December 2010 was significantly higher than it was a year earlier.
Required:
Write a report, indicating your response and opinion to Ms Janie

Can anybody will share note on accounting treatment for ESOP administered through the trust route.

Thanks in advance.

I would like to know that whether AS s are applicable for IPCC & Final Exams or IFRS?

What do you mean by TRADE OR NON-TRADE INVESTMENT? Explain Briefly

Dear Sir,
We have purchased land and building for Rs.120lakhs in that land costing Rs.100lakhs and building Rs.20lakh, my question is how to calculate depreciation. whether we have to include land cost in calculation of depreciation.

Regards
Panduranga

Dear Sir,

Why we are doing depriciation.
And after dericiation the asset value is zero.and still we are using that asset.
where we can accounted.

Sir,,

How is this normal loss and abnormal loss is accounted in the financial books?

And how is the value is fixed for both normal and abnormal loss?

why is any consideration received incase of sale of rights is adjusted against investments?