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Final Accounts Financial Accounting

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1. Organisations need for additional information
2. Making up Final Accounts :: To derive the additional information needed
3. Preparing Trading and Profit & Loss a/c :: To derive information relating to profits
4. Preparing Trading and Profit & Loss a/c :: Illustration.
5. Preparing the Balance Sheet » To Derive Information relating to Position :: Illustration
6. Need for a Seperate "Trading a/c" and "Profit & Loss a/c"
7. Transfer of Net Profit to "Capital a/c" or "Profit & Loss Appropriation a/c"
8. Using Trial Balance in the Preparation of Final Accounts
9. What are Adjustments? Dealing with them in preparing Final Accounts
10. Trading Account » Ascertaining Cost of Goods Sold.
11. Trading Account » Closing Stocks, Opening Stocks Valuation.
12. Trading Account » Recording Closing Stock and Opening Stock.
13. Trading Account » Purchase Returns and Sales Returns.
14. Bases/Systems of Accounting » Cash, Mercantile, Hybrid.
15. Converting the Basis/System of Accounting » Cash to Mercantile ...
16. Finding Profits of a period under a Basis given profits under the other

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