Chapter – 9 | Final Accounts of a Proprietary Concern

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Accounting is considered as a scientific approach in maintaining record of business transactions.
It provides a systematic accounting record to all on the financial status of the enterprise. No sooner
a business transaction takes place, the accounting process starts. The process is completed by the
drafting the final accounts.

Final accounts include:

1) Manufacturing Accounts
2) Trading Account
3) Profit and Loss Accounts
4) Profit & Loss Appropriation Account
5) Balance sheet

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