24 | Final Accounts Lecture Day 2– Balance Sheet + Key Adjustments Explained | CA Aditya Khator

📘 Final Accounts – Balance Sheet & Key Adjustments Explained | CA Foundation Sep 2025 🎓 By CA Aditya Khator | Chartered Accountant (2015) | 10+ Years of Teaching Experience In this lecture, CA Aditya Khator explains how to prepare the Balance Sheet as part of Final Accounts, along with important adjustments that frequently appear in CA Foundation exams. This is one of the most critical areas of the syllabus, where understanding the impact of each adjustment on the Trading A/c, Profit & Loss A/c, and Balance Sheet is essential for scoring well. ⸻ 🔍 Topics Covered in This Video: ✅ Preparation of Balance Sheet (format & logic) ✅ Adjustments and their journal entries: – Outstanding Expenses – Prepaid Expenses – Accrued Income – Unearned Income – Bad Debts – Provision for Doubtful Debts – Provision for Discount on Debtors ✅ Dual effect of each adjustment in Final Accounts ✅ How to handle adjustment-based questions in exams ✅ Simple examples and clear logic behind each treatment ⸻ 📌 Fully relevant for CA Foundation Sep 2025 & future attempts This lecture is part of the CA Foundation Full Course Playlist, created to ensure exam-focused and concept-driven learning. ⸻ 🎓 About CA Aditya Khator: – Qualified CA (2015) – Over 10 years of teaching experience in CA Foundation Accounts – Expert in explaining tough concepts in a simple, exam-relevant manner ⸻ 🎥 Watch the Complete CA Foundation Accounts Playlist: 👉 CA Foundation Full Course by CA Aditya Khator 👍 Like | 💬 Comment | 🔔 Subscribe to never miss a new video! ⸻ #FinalAccounts #BalanceSheet #AccountingAdjustments #OutstandingExpenses #PrepaidExpenses #ProvisionForBadDebts #CAFoundationAccounts #CAFoundationSep2025 #CAAdityaKhator #CAFoundationLecture #AccountingConcepts