Mastering Journal Entries – Day 3 | Class 11 Accountancy Chapter 3 | Adjustments | Smart Circle

Welcome to Day 3 of the Mastering Journal Entries Series with Hisham Khan Sir from Smart Circle! In this session, we’ll move beyond the basics and cover adjustment entries, tricky transactions, and full practice sets to make you exam-ready. ✨ Topics Covered: Adjustment Entries (Outstanding, Prepaid, Depreciation, Bad Debts) Capital vs Revenue Transactions Rectification of Errors Board-Level Practice Questions Smart Tips & Tricks to Avoid Mistakes Learn, revise, and practice journal entries like a pro with Smart Circle — where concepts meet clarity! #SmartCircle #HishamKhan #Class11Accountancy #JournalEntries #CommerceWithSmartCircle #AccountancyMadeEasy