final accounts क्या है? आसान हिंदी में समझाइए
Accountancy में final accounts का अर्थ है: the trading account, profit and loss account and balance sheet prepared at period end. यही बात हिंदी में, लाइव विज़ुअल के साथ समझने पर टॉपिक बहुत आसान लगने लगता है।
How to approach it step by step
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Worked example
तरीका यह है: separate revenue items from capital items, then apply the closing adjustments. उदाहरण — Closing stock appears in the trading account and on the balance sheet.
The mistake most learners make
ध्यान रखें: Placing capital expenditure into the profit and loss account.
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