☛ Closing Stock

☛ Depreciation

☛ Outstanding Expenses

☛ Prepaid Expenses

☛ Accrued Income

☛ Income received in advance

☛ Bad Debits

☛ Provision for Doubtful Debts

☛ Provision for Discount on Debtors

☛ Interest on Capital

☛ Drawings

☛ Deferred Revenue Expenditure Written off

☛ Abnormal Loss due to fire etc.

☛ Goods distributed as free samples

☛ Goods sent on approval basis

☛ Commission payable to the manager