COMMERCE Bindu K
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- Education
USEFUL FOR TEACHING COMMERCE SUBJECTS FOR BBA AND M COM STUDENTS
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Adjustment of partly unexpired expenses
Some times expenses paid may partly belongs to next accounting period. Such portion should be treated as prepaid expenses
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Explanation to problem on bad debts and provision
New provision and further bad debts is always deducted from debtors in balancesheet and additional provision((bad debt+further bad debts+new provision)-old provision) to be debited or provided in profit and loss account and if old provision is more than bad debts+further bad debts+ new provision , difference is to be credited to profit and loss account. Ie A) (bad debt+further bad debt+ new provision)>old provision, then difference is debited to Profit and loss account. B) & if (bad debt+further bad debt+ new provision) old provision, difference is to be credited to profit and loss account
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Final accounts with adjustments 1
To record pending transactions on accrual basis
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Final accounts with adjustments 1
Adjustments are required to incorporate pending transactions in the books of aacounts
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Market segmantation 2
This session consists of patterns,levels, bases and merits and drawbacks of market segmentation