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00:30So, let us now try the illustration number 5.
00:39Mr. Aravind Kumar has a small business enterprise.
00:49He has given the trial balance details are there, additional information is also there.
00:54Stock.
00:55So, you are required to prepare final accounts in the books of Mr. Aravind Kumar and also
01:01the balance sheet as in the date.
01:03So, we have to open trading and PNL account, trading and PNL account as well as balance
01:12sheet.
01:13So, you have no need to worry about the illustration and the question.
01:20Just to join with me to solve this illustration.
01:24Illustration number 5.
01:31Now, closing stock 60.
01:37I will put that value here.
01:42Closing stock 60,000.
01:48Invered home.
01:49Balance sheet less stock in trade 60,000.
01:53That means, right off further 6,000 has bad debt and maintain provision for doubtful debts around
02:055 percentage.
02:06Bad debt in over 5,000 extra.
02:09Prevision for doubtful debts 5 percentage.
02:12Goods costing 10,000 were sent on approval basis to a customer for $12,000 on 30th March 2022.
02:29This was recorded as actual 6.
02:33This was recorded as actual 6.
02:34So, singularity in book concept lecture, goods sent on approval basis to a particular 4.
02:43Approval lagra varikki madhu umpide inna kada yadhu, sales kada yadhu.
02:47As it is not being sales, you have to reverse this.
02:49Appa reverse panampo the energy electric one of the beautiful illustration, one of the beautiful
02:56illustration.
02:57Ye beautiful illustration should be done, you have lots of adjustments for the datas also, will
03:02have the impact.
03:03So, third question is kana journal entry enabitimshanakha, sales what we have done is reverse
03:12as it is not sales.
03:14So, sales are kona debit to debtors, sales lengthum and the 10,000 say, 12,000 rupees
03:23are you subtract pandunga, debtors lengthum 12,000 rupees subtract pandunga, rent vishaybdha
03:30and the third adjustment, one of the beautiful illustration.
03:34As per the realization concept, unless you realize you cannot take.
03:37As per the realization concept, if the goods sent on approval basis, until it gets approved,
03:42it is not your VL6.
03:54So, you have to reverse pandunga as in the 31st March, number one.
03:56Number two, rent out vishaybdha.
03:57How do you value the closing stock?
04:01Usually, the closing stock valued based on what?
04:04Physical verification as in the last state.
04:0631st March, it is physical of the stock, you have to verify.
04:09Physical verification.
04:11In the stock, and the good says in the hands of the customer.
04:16Then, what do you do?
04:18To the extent of cost, it should be included with the closing stock.
04:23As it is not sales, stock should be mine.
04:26Sales are okay.
04:27Sales are reverse.
04:28That is not sales.
04:29Sales are reverse.
04:30That is not the stock.
04:31It is not the stock.
04:32It is not the stock.
04:33It is not the stock.
04:34It is not the stock.
04:35It is not the stock.
04:36So, I am going to add it.
04:37That is what I am going to add it.
04:38So, what do we do?
04:39Stock with the customer.
04:41Stock with the customer.
04:42Account debit.
04:44To trading account.
04:48This value being 10000.
04:51Closing stock, how do we do?
04:53Trading credit, balance sheet.
04:56Asset selling.
04:57Asset selling.
04:59Asset selling.
05:00Asset selling.
05:01That is not the stock.
05:02This stock is missing.
05:03Physical verification.
05:04Stock message.
05:05What should we do?
05:07The value.
05:09Closing stock.
05:10Asset selling.
05:12Asset selling.
05:13But, stock with the customer.
05:16Let's pass entry.
05:1710,000 rupees.
05:20Let me pass the entry for this one. 10,000 rupees. 10,000 rupees. Okay. With the customer.
05:32With customer. So, either end in our purchase. Clear. So, we have completed these two. Sales
05:39the reverse is minus 12,000. Debtas the reverse is minus 12,000. Is that okay? So, sales
05:53is the debit. Sales is the reverse. So, this is what about the thing you have to do for
06:02the third one. In the general entry, what do you do? I have a note. I have a copy of the
06:09data. Fourth. 2400 paid as rent for office, was debit to landlord account and was included
06:18in debtas. So, one of the beautiful illustrations. In the
06:23country illustration on the other side, number 7,000 rupees. Now, what do I have to do?
06:30How much we have the debtas here? 70,000 rupees. Minus what? Minus what? Bad debt. Further
06:45bad debt. Further bad debt. Where do I have 5,000? Double entry. Bad debt is 5,000 add
06:52to the other side? What? 6,000?
06:534,000?
06:54Sabu says, I was able to make a label now. Why?
06:55These two are going to be detected. Bad debt.
06:57Bad debt.
06:58That is why I got to make a label. With customer casos, CDs, I don't want to take those
07:01away. But, it makes a label. It does not make a label.
07:02I have seen gold, but it makes a label. Let's say gold, gold, gold, gold, gold, gold, gold,
07:07gold. It makes a label.
07:11It is the silver, gold, gold, gold, gold, gold, gold, gold, gold, gold, gold, gold.
07:15It is now $300,000.
07:16There is a label of gold.
07:17It is a label here that the gold.
07:18It is a label of gold.
07:20It is $300,000.
07:216,000, okay, further bad debt, 6,000, thank you, this is 6,000, further bad debt, clear,
07:33double entry, double entry, sales return, no issues, apart from that, bad debt, sales
07:46return, 2,400 rent for office was debited, rent account debit to cash, debtor account debit to cash,
07:55paid as rent, okay, renter account, 2,400 paid as rent for office, was debited to landlord,
08:08okay, rent account debit, rent to cash, paid as rent to cash,
08:15debtors to cash, one rectification of errors,
08:19either cancel, then correct entry, then wrong entry, then correct entry post, wrong entry reverse, debtors to credit.
08:30So, rent, debtors to credit when the value is correct, is there any rent, so we don't have rent,
08:42we don't have rent, we don't have rent, we don't have rent, we don't have rent,
08:492400, this is minus, plus, debit total same as the same as the, debit total same as the,
08:55error of principle, error of principle.
08:59General manager is to be given a commission, that is 10% of net profit after charging is commission,
09:04so, after charging is commission, so, after charging is commission,
09:07after commission, before charging commission, commission over 10% of commission,
09:13commission over 10% of commission to Nurba,
09:15this is the net profit after charging service commission, in the Nurba forum,
09:18so, this is the commission case,
09:20works manager is to be given a commission of 12% of net profit,
09:25before charging general manager's commission under his own, okay,
09:29So, in the 5, 6, not now, later on, not now, later on.
09:36Now, after all these adjustments, what could be the final debtors value?
09:4149600.
09:50Now, what about the PDD requirement?
09:52So, 5% PDD, so, PDD requirement being, 5% on this, how much is that?
09:582480.
09:59So, how much is that?
10:002480.
10:012480 is to be created.
10:03Okay.
10:04So, debtors on the 49, 600, PDD requirement being, 2480.
10:05Okay.
10:06So, debtors on the 49, 600, PDD requirement being, 2480.
10:11Okay.
10:12So, debtors on the 49, 600, PDD requirement being, 2480.
10:17Commission on the commission, which Allah wish you to incorporate it,
10:21minimal, here, trial balance in the posting, panitia,
10:24finally, we can go for adjusting this one,
10:27this one,
10:28clear?
10:30In the some, interesting concept, they are focusing completely attacking the debtors.
10:38Debtors adjustment is the main sale on approval basis.
10:42At the same time, further bad debt, payment to some other expenses,
10:47wrongly, debited to the parties.
10:48In the three issues,
10:49we will get the debtors adjustment,
10:51and the PDD calculated.
10:52If you have got the PDD,
10:54and you have got the 5% contribution,
10:56that may be an error.
10:57Let's start with the posting of all these items.
11:00Available items.
11:01Depressation and building.
11:03and building, where you can postpone the money.
11:05Yes.
11:06Yes.
11:07Yes.
11:08Capital.
11:09Mr. Arriving the capital, 1 lakh.
11:13Arriving the capital, 1 lakh.
11:16Arriving the capital, 1 lakh.
11:18Machinery, 36,000.
11:20So, long at?
11:21Machinery, 36,000.
11:23Deposition and machinery, 4,000.
11:24If you postpone now?
11:25If you postpone now?
11:2636,000.
11:27Deposition.
11:28And machinery, 4,000.
11:29If you postpone now?
11:30If you postpone now?
11:3236,000.
11:3336,000.
11:34Assets.
11:35I leave.
11:36Deposition.
11:37Deposition.
11:38Deposition.
11:39For.
11:40Machinery.
11:41Sir.
11:42Deposition.
11:43Assets.
11:44Less money.
11:45Sir.
11:46Deposition.
11:47Adjustment.
11:48Less money.
11:49No.
11:50Trial balance.
11:51Already adjusted.
11:52Automatically.
11:53Nominal accounts.
11:54Available in the trading account.
11:55Will go to the.
11:56Trial balance.
11:57Will go to the.
11:58Trading.
11:59Only.
12:00Deposition.
12:01The.
12:02Concept.
12:03Lectures.
12:04Detail.
12:05I created that lecture.
12:06Final accounts.
12:07Lecture.
12:08Let me.
12:09One interest.
12:10Create.
12:11For.
12:12Understanding.
12:13The base.
12:14Then repairs to machinery, machinery repair 5200, wages trading equal to the debit fundament
12:28item value being 54000, salaries debited to the PNL account, the value being 21000, income
12:41tax of Mr. Arabeen, personal expenses are now drawings, income tax of Arabeen 1000, cash
12:53in hand 4000, land and building L&B land and building 149000, depreciation on this building
13:09Kanathu, the value being 5000, so I have posted all these items here, hope you will be now
13:23able to understand this depreciation.
13:25Further, purchases in the Ramstad Pantiklum, up to bills receivable work in part 42k.
13:39Yeah.
13:40So, we have been given purchases less return also, purchases 250, less return 3000, 247000,
13:58sales 498, minus 247000, sales 498, minus 250, more return 3000, 247000.
14:22498 minus approval pending 12,000. Clear approval pending 12,000. Sales return could
14:37be $4,86,000. CC bank. May be life is a bank credit. Cash credit. Overdraft Kelvin
14:55are cash. Cash credit. So, that is why there is a bank overdraft. So, bank. CC. OD. This value
15:11being $7,600. Accrued income. Where are you? If you receive income. Then, accrued income
15:23should go. Asset side. Accrued income. The value being $3,000. Adjustment
15:31level double entry path. Trial balance level order. Trial balance level right angle nominal
15:37content. Trading on PNL account. Personal or real account balance sheet. Accrued income
15:42real or nominal personal account. Accrued account. Accrued account. That should go to the
15:53value sheet only. Salary is outstanding. Adhoom namakku representative personal account. Salary
16:00is outstanding. Liable side. We are liable to pay 4,000 rupees. Bills receivable. We are asset
16:07side level. No. We are paying 30,000 rupees. So, we have posted all these items. Left over
16:22a few more items. I am going to post. Provision for doubtful debts length balance item.
16:29Yes. Now, you know that. Bad debt. Bad debt. Bad debt. Adjustment level over
16:46adjustments. Broad debt. Asset ended, is 10,000 rupees, more questions.
17:002,000 rupees, 2,000 rupees, that way adjustment will be 6,000 rupees and provision for doubtful
17:19debts requirement for the next year given in the adjustment and opening PDD is 10,480 minus
17:40PDD already available in the trial balance which is 10,000, final shortage being 480, final
17:50shortage being 480, P in the luck on debit or credit, negative value on the credit upon
17:59note being a positive value on the debit sale upon now. So, here, bad debt and provision
18:09for doubtful debts, refer the working note number 1, 400 a week, clear? So, bills payable,
18:18like the sale or no, value being 16,000, discount on purchases, discount on purchases, the value
18:40of that being 7,080, debtors 49,600 minus PDD, 2,480, what is the ultimate value debtors router
18:59that are $47,120, creditors $62,520, opening stock value being $74,000, Pudusavur item rent debit
19:23$2,400, the value being $2,400, we have to calculate the commission, we have to calculate the commission,
19:32commission calculate the money, before commission, what is the net profit, we have to do commission
19:37calculations, okay, commission calculate the money, so you have to make the payment for the commission also, commission
19:48payment for the commission, so 5 and 6, I will just keep it here, okay, 5 and 6, right? Now, what more? Rest, we have completed, right?
20:11Now, you can find out the GP, closing stock 60, stock with customer 10, stock with customer 10,
20:20stock with customer 10, any term is better, closing stock 10, now, come on, tell me, the GP here,
20:32the GP is $5,56,000, $5,56,000, $1,8,100, is the GP, I transferred the GP to the PN account, $1,8,100,
20:50here, I have to find out, commission to GM as well as WM, that is where the net profit, now, find out the current balance, for commission, net profit and all,
21:12LMS, $1,80,000, plan net , $1,88,80,
21:22Ruffer tally pannna enna value voretho nghe? 1 lakh? 1 lakh 50,000 rupees. Ipppaddhikki niengye vandhu umu nari paticham madhari 10 percentage commission plus 10 percentage in thamari lom puttikna answer voraad.
21:37Gojji yo sikhe tereenom. Let's see. What is the logic here? GM is to be given commission at the rate of 10 percentage of the net profit after charging his commission.
21:48Commission poha. Work manager is to be given a commission at 12 percentage of the net profit before charging. GM's commission and his own.
21:56Ipppaddhikirukkale first yara kuduknone? Works manager kuduknone. Yella commission umu nade yavadu kuduknone. Ipppaddhirector nama yana pannne galaam?
22:04Ipppaddhikki in the 150,000 londit kalkulat pannni kudutthalaam? Ipppaddhik work manager's commission.
22:10Okay. 12 percentage. 12 percentage poddhikki yavadavadhu? I think 18,000 rupees. 12 percentage. Yavadu? 18. You will be getting 18,000 rupees.
22:32If a net profit before commission, in a commission, GM commission as well as work manager commission
22:46rendement 1,50,000 minus works manager commission about the subtract money, works manager commission
22:57which is 18 percentage on this, sir 12 percentage on this, 18,000 rupees. Now, we will be getting
23:03net profit before commission, especially before GM's commission only, 1,32,000.
23:10If general manager would a commission subtract, you will get net profit after all commission.
23:20If general manager 10 percentage of the net profit, 10 by 100 of net profit after charging
23:33his commission, that was the commission, okay, in that time the statement for you are understanding.
23:4210 at 10 percentage on net profit, of net profit or on net profit after charging his commission,
23:53after his commission. Is that okay?
23:57So, after commission on the 10 rupees, net profit after commission is clear, that is 100.
24:05So, if you feed it, either 100 or commission is 10, or net profit, 10 less than 100, it is
24:11100 and 10. You can now do the cross multiplication, 110,000, 1,32,000, 10 by 110, 12,000 rupees.
24:22So, after commission 10 by 100 plus commission, you will be able to get that answer also.
24:301,20,000 rupees is the final value. 1,20,000 and here 12,000 rupees. So, outstanding commission
24:39for general manager 12,000 payable, for work manager 18,000 payable and finally net profit
24:50transferable to the payable balance sheet 120, then the capital balance here being 2,19,000,
24:582,19,000. If I tally the balance sheet, I hope this will be agreeing at rupees 3,39,120, cross
25:08verify whether you are getting this answer or not. Clear?
25:38So, in the sum of the beauty, what is the debt-ask calculation?
25:44In the sum of the beauty, what is the debt-ask calculation? In the sum of the debt-ask calculation,
25:46what is the case? In the sum of the debt-ask calculation, the debt-ask calculation is the same.
25:49In the sum of the debt-ask calculation, the sale and approval basis case. In the sale and approval
25:54basis, rent vision is popular. In the sum of the sales, the sales in the reverse
25:58paandudu mattu meilla amal. Adutthapattu sales saagunna avangita yukha goods namaldhu. Closing stock
26:04physical verify pannambo the include a irkkaadha, adhana include pannupi yukhatthu rent
26:07out assumption. The rent assumption is that clear? Clear in the text pannangu, we will move on
26:14to the next illustration, illustration number 6. In the illustration number 6 on the errors irkkaadha,
26:22rectify pannu saamha poda mara irkka. So, now beautiful illustration, let us try. First, enjoy learning all these things. So,
26:27they have suspense account, 4000 rupees. Upon the rectification of errors, forth to you
26:46either rectify pannu peregu, then you can press it as usual. It is a comprehensive illustration. Mr.
26:52Rabi has requested you to help him tallying his trial balance and also prepare his final accounts
26:57on the investigation of his books. You get the following information. Closing stock on
27:0531st March 23 was 45,000 at cost and could sell over this value. Cost on the 45,000, vikyam
27:13bodh adhakali adhikha rating viklaam 50,000 rupees. Adhikha nannattho stock will be always valued
27:18at cost or NRV whichever is lower. NRV ingarudhu net realizable value. NR rating vikki
27:23nannattho stock will be at cost. NRV or this one, whichever is lower will be taken.
27:31This is the first time we record. Trading and pn telecom, trading and pn telecom and then balance sheet.
27:43So, trading and pn telecom and then balance sheet.
28:02So, closing stock, value being 45,000, balance sheet, stock in trade, 45,000, 45,000.
28:29Deplication of rupees 13,500 needs to be provided for the year. In that was the depreciation
28:37we create. Fixed assets. Okay. So, then what is the general entry here? Depreciation should
28:53be debited to be debited to the pn telecom and fixed assets.
29:00So, what is the value here? Subtract pn telecom, minus depreciation. What is the value? 13,500.
29:0813,500. Subtract pn telecom, outer kathala pn telecom. Okay.
29:16Third entry. A withdrawal slip indicated a cash withdrawal of 15,000 which was charged as a drawings. However, it was noticed that 11,000 was used for business purposes only and was entered as an expenses in cash book.
29:38What is the wrong entry. For the third, what is the wrong entry? Wrong entry, correct entry, rectification entry.
29:45Yes.
29:46Yes.
29:47Correct entry behind that.
29:48Correct entry behind that.
29:49Yes.
29:50Correct entry behind that.
29:51Yes.
29:52So, correct entry behind that.
29:53Thanks, correct.
29:56Correct entry behind that.
29:57Correct entry behind that.
30:07Debt Kabbalah.
30:09What is the wild entry?
30:20Entry being, okay, you know, business with the bank, cash upon debit to bank, the value
30:36being 15,000, okay.
30:45But it was noticed that, 11,000 was used for business purpose only, business purpose
30:49at all, was entered as expenses in cash book, okay, it is cash book record, cash book record
30:58to cash, 11,000 rupees.
31:05You know, expenses are 11,000, you know, you know, you know, expenses are 11,000, you know,
31:12your debtor is 10000, you know, you know, expenses are contributed to cash, 11,000 rupees.
31:2011,000 rupees.
31:22Correct entry level 15,000 with draw upon all of them,
31:2711,000 business purposes use pannetheer.
31:30Appa, that cash in balance, you can use drawings and use pannetheer.
31:39Just correcting it.
31:42Clear? Bank in the bank, you can use 15,000 rupees.
31:48Business use pannetheer 11,000,
31:51VT get therip pannetheer.
31:53Business use pannetheer sellow irukkalliya,
31:55that one cash off will be debit pannetheer.
31:58It is correct entry.
32:01Wrong entry enna pannetheer.
32:04Drawings of debit to bank.
32:08This value be 15,000.
32:13Sellow pannetheer.
32:17Expenses of debit to cash in pannetheer.
32:21Expenses to cash.
32:2211,000, 11,000.
32:27This is how the posting is done.
32:32Incorrect.
32:33Correct entry, wrong entry le ithu correct arukhu?
32:36Ithu correct arukhu?
32:37Okay.
32:38There is no any doubt here.
32:42There is no any doubt here.
32:43Okay.
32:44Okay.
32:45Then, bank le one problem ille.
32:57Bank le one problem ille.
32:59After wrong entry le value reverse pannetheer.
33:09Credit pannetheer.
33:11Drawings.
33:12So, correct entry le ulletheer drawings account, cash account debit, debit 4000 and 11,000.
33:20And, wrong entry le reverse pannetheer.
33:21Drawings debit la ulletheer in a reverse pannetheer.
33:30Drawings 15 credit.
33:35Drawings debit la forem drawings credit kalletheer 15 nume arukhu?
33:40So, here the rectification entry for the third one, third one, cash account debit, two drawings,
33:56two drawings, the value being 11,000, one of the beautiful concept, okay.
34:06So drawings are in a reduced money, clear.
34:16Now third one is over, let us move on to the fourth one, goods worth rupees 19,000 were purchased
34:26on 24th March, sold on 29th March for 23,750, sales were not recorded correctly but purchase
34:35invoice was missed out, okay, sales were not recorded, purchase invoice, purchase invoice
34:42missed out, so that is only omission.
34:46So, purchase is put on both in the entry or omission, then error of omission, so fourth one,
34:54purchases to creditors, fourth one, purchases upon debit to creditors, to creditors, the value
35:07being 19,000.
35:09So, this is what?
35:13This is how this score out.
35:14The terms of the error entry entry are gone, it's here.
35:17This is how it comes out.
35:18purchase returns of 1000 finder were rooted through sales return book. Parties account was correctly posted. Purchase return when you get a sale return. Purchase return is what is your credit.
35:38You can sell the sales return and you're doing the debit.
35:42With the sale return, you're going to cancel the credit.
35:47Now you have to get your debit pay.
35:50Suspense, then you go.
35:52Fifth one, suspense account.
35:56Suspense account.
36:02is the purchase return.
36:13Sales return is the case, so the other purchase return is the case.
36:30Expenses include 3750 related to the period after 31st March 2023.
36:36Expenses paid in advance.
36:40So, expenses we subtracted.
36:44Expenses minus advance.
36:493750.
36:52Advances pay in advance.
36:58Expenses in advance.
37:003750.
37:02Now, adjustment method.
37:04Trial balance.
37:06Clear?
37:08Hope you will be able to now understand this.
37:11Purchase book was overcast by 1000.
37:15But posting to supplier account is correct.
37:18Purchase book debit balance.
37:20Adha UNDA AYERVEE EXCESSAR PONDUK.
37:22Purchase a credit PONDUK.
37:24Okay.
37:25The number being 7.
37:272 purchases.
37:312 purchases.
37:34And debit sale only illaam irukkapa.
37:37Yenna PONDNA YAUGUNA?
37:39Suspenser PONDUK DEBIT PONDUK.
37:41Yowlo?
37:42The value being 1000.
37:43Is that clear?
37:45No.
37:46No.
37:47No.
37:48No.
37:49Advertising will be useful for generating revenue for 5 years.
37:58This is anjeev arsha namag useful aru.
38:00It is again outdated.
38:01For recent and the numbering kadeer, deferred revenue expenditure.
38:05So, current scenario being, you can debit the entire advisement expenses in this year itself.
38:09Though, that advisement will have the impact for 5 years.
38:10For the increasing the sales.
38:11We never bother about that.
38:12That other way, call of prevent down.
38:13Now, these are the items.
38:16Ok.
38:17Let us see.
38:18So, current scenario being you can debit the entire advisement expenses in this year itself,
38:22though that advisement will have the impact for 5 years for the increasing the sales we
38:27never bother about that other way the call of event down.
38:32Now, these are the items.
38:39Let us see.
38:47Cash debit 11,000, then 3,000 are the cash in the end of the month,
38:53this is a debit card which is critical, the balance is the debit, it is critical.
39:013,000 now becomes 8,000 debit balance cash.
39:07Drawings 11,000, we have to pay for 75,000,
39:1111,000 is 64,000.
39:16Purchases debit is 19,000.
39:22Okay.
39:24Credit cards will be increased by 19,000 rupees.
39:33Credit cards will be increased by 19,000 rupees.
39:40Credit cards.
39:4619,000 rupees.
39:48Suspense account debit 3 plus another 1,000, 4,000 debit card, it becomes 0.
39:504,000 credit card, 4,000 credit card, 4,000 debit card, it becomes 0.
39:584,000 credit card, 4,000 debit card, 0.
40:02So, it disappeared.
40:03So, we have posted all these items, I am going to now,
40:11post all these things here.
40:25So, rectification of error sentry port operator.
40:27So, rectification of error sentry port operator.
40:31What is ultimate value?
40:33What is ultimate value?
40:3419,000.
40:35What?
40:3619,000.
40:3719,000.
40:3819 plus, 1000 minus.
40:42Okay.
40:43Now, let us proceed with one after one.
40:49A is capital, capital, first one.
40:52Capital.
40:53The value being 150, inner column.
40:54Drawing through what?
40:55It is 1,000 minus.
40:5619 plus, 1000 minus.
41:0119,000.
41:0219 plus, 1000 minus.
41:0319,000 minus.
41:04Okay.
41:05Now, let us proceed with one after one.
41:07A is capital, capital, first one.
41:16Capital, the value being 150, inner column.
41:21Drawings Swarambodul, Drawings Swarambodul minus Drawings 64000, Fixed Assets 135000, Abhinath
41:35121500, Opening Stock 36500, Purchase Less Return, so Purchase 675 plus 18, 675 plus 19 minus 1000 minus
42:0515000, ETHU Purchase Written, Adhala decode pahndi yelithu nga, What is the final value, 6 lakhs 78000, Rent minus 1 plus, Sales less return, Sales yowla irukkhu 850, Minus sales return yowla irukkhu 34, Adhala 1500 less
42:34pundi yukna 32.5 less pundi yukna yowla irudhu, 8 lakhs 17500, Due from customers and to credit cards, Customers githandhu
42:50verandhi amount debtas, debtas balance being, 95000, No more adjustment, Credit cards verandhi, 3 lakhs 25000, other word, 19000 saith
43:01saith verandhi, saith verandhi yowla irudhu yowla irudhu yukkha, 3 lakhs 44000, Expenses verandhi, 45750, 45750, 3 lakhs 44000, Expenses verandhi, 45750, 45750, 3 lakhs 45000, less pundi yukna yowla irudhu final, 42000, Cash balance onthi pay 8000, Positivv
43:28negative arundhudhu, Bank Deposits, Interest earned, Bank Deposits onthi asset, Ok, Investment, Bank Deposits, Value being 55000, Adhu kaha nama gughi interest kata chandhu thal, Adhu income, Interest received 5750, Suspense got eliminated 0 today, Advertisement completely can be debited,
43:57though we have the benefit for 5 years, idha ni inga ipad, decent da, allah me debit pundi yukkha, walakhum arukkha.
44:04Munadhi, Deferred Rebating Expenses, wo loo, and the concept pakkade, Ok, so I have posted everything. Now let's tally the trading and pnthil koon, one after one, trading koon tally pni hukna,
44:198,62,500, 8,62,500, 8,62,500, and you will be getting the GP of rupees 1 lakh 48000, am I right? Kherita, 1 lakh 48000, so here GP, 1 lakh 48000, and you will be getting the net profit here being, 1 lakh 48000,
44:26I think you have a, loss 2 lakhs, 2 lakhs i think, 2 lakhs, 255,500, you will be getting the net profit here being, 1 lakh 48,000, and you will be getting the net profit here being, 1 lakh 48,000 I think you have a loss, 2 lakhs,
44:471 lakh 48, I think you have a loss, 2 lakhs in the Netherlands, 2 lakhs 55,500, 2 lakhs
44:5655,500, net loss being 1 lakh 1,750, minus net loss 101.75, now the capital being 86,000
45:11only, the balance sheet total 4 lakhs 30,000, 4 lakhs 30,000, clear, you got the value now.
45:41Thank you very much.
46:08Thank you very much.
46:38What is it ?
46:46Okay.
46:51It does arrive at number.
46:54344, it is 76, correct.
46:59�'t it?
47:04tade it?
47:07tade it.
47:12Minus value?
47:13I'll tell you more.
47:1486000 minus is less?
47:18minus.
47:20Okay.
47:2015750 minus.
47:253 lakh.
47:25Final value?
47:263 lakh.
47:28Yeah.
47:28three lakhs thirty one thousand two fifty yeah okay book la vandhu net loss opposite
47:37side la ponder karanga apneem pole laam adhu fictitious asset a maritum when the loss appearing
47:43in the balance sheets asset side it will be called as fictitious asset latest modern method
47:49leenna ponder raangana balance sheet lee lightly say illa subtract paani negative value
47:54out or outer kalabakala apneem pole the ways are accepted so vishal are you able to get the answer
48:02now three lakhs thirty two yewelow verudhu value correct haan check paani sooloonga correct
48:11okay
48:18okay
48:21okay
48:24okay
48:28okay
48:30okay
48:33okay
48:35okay
48:38okay
48:40okay
48:54okay
48:55okay
48:57okay
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