Final Account with Adjustment in Nepali || Grade 12 || Accountancy (HSEB/ NEB)

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#Finalaccount is one of the crucial chapters from the account subject which carries around 12 marks in the of NEB exams of #Grade12 #Nepal. We have to prepare Trading Account, Profit and Loss Account, Profit and Loss Appropriation Account and finally the Balance Sheet. We will be given a Trial Balance with some additional information (adjustments) in the question. We suggest student to read and understand the question carefully before jumping to the solution of the questions. In normal sense, the chapter is considered to be very time-consuming and therefore we suggest students not to solve the final account at the beginning as we have only 3 hours in hand in the #HSEB/NEB exams.
In this video, we have we have given you the general concept regarding the entries in Trading, P/L Account, P/L Appropriation Account and Balance Sheet. First, we need to know which items goes on which accounts and we must consider the additional information before treating the items mentioned in the trial balance. Here we have provided you a general concept of classification of items to income or expense or liabilities or assets (Tangible/ Intangible). This video also presents the steps and instruction for handling various adjustments which might be very useful for the students. In addition to his chapter, we have presented tutorial videos on various chapters like cash flow statement, cost reconciliation statement (easy method), accounting for material (lifo/ fifo) and debenture which you can find visiting the Channel’s profile. We wish that the video would turn very useful as a study material. Stay tuned and Subscribe to get more relevant videos.

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