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Non accounted account


15 August 2018 i wanted to know if a saving bank A/c (proprietor personal) was not accounted last year.. but his year i want to account the same.. what is the neccesary adjustment or entery to open the Account??

16 August 2018 * The Banks O/B will be taken from Proprietor's capital account... * Any incomes received other than Business then it will be transferred to Capital account... Otherwise You can treat normal accounting procedure.


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