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Through this video by Conceptual Nepal, you will gain conceptual clarity on how to pass 20+ important journal entries frequently asked as Additional Information in Final Account questions. These entries are essential for converting a Trial Balance into an Adjusted Trial Balance and mastering complex adjustments. All explanations are in Nepali, following modern accounting logic. --- Other Useful Videos from Conceptual Nepal: For Debit and Credit Rules and Tricks: • Debit and Credit rules -in Nepali|| Modern... For Bank Reconciliation Statement (BRS): • Bank Reconciliation Statement | Class 11 A... For Accrual Concept • Accrual Concept in Nepali | CA CAP 1 Class... For Trade Discount and Cash Discount: • Trade Discount and Cash Discount Differenc... For Journal Entry Past Questions: • Journal Entries Past Questions collection ... --- Journal Entries Explained in This Video: 1. Abnormal loss of goods / Goods lost by fire (fully, partially, not insured) 2. Prepaid Expenses (insurance, rent, expert fees) 3. Outstanding / Accrued Expenses / Expenses Payable 4. Accrued Income / Interest Receivable / Outstanding Income 5. Unearned Income / Income Received in Advance (commission, rent) 6. Depreciation on Fixed Assets 7. Amortization of Intangible Assets (e.g., patents) 8. Bad Debts Written Off 9. Provision for Doubtful Debts 10. Bad Debts Recovered 11. Provision for Discount on Debtors 12. Accrued Interest on Loan / Interest Payable 13. Interest on Capital 14. Interest on Drawings 15. Goods Taken for Personal Use (Drawings) 16. Closing Stock Adjustment 17. Donation / Charity Given 18. Goods Distributed as Free Samples 19. Accrued Salaries / Outstanding Salaries 20. Provision for Taxation This video is useful for: Class 11 & 12 (NEB) Accountancy Students CA CAP-I Candidates BBM, BBS, SEE Accounting Learners Anyone who wants to learn journal entries by modern rules in Nepali --- Join our learning community on Telegram: https://t.me/conceptualnepal --- Support the mission of free & quality accounting education across Nepal. --- Searchable Tags (Hashtags): #AdjustmentJournalEntries #FinalAccountsNepali #AdjustedTrialBalance #JournalEntriesFromAdditionalInfo #ModernAccountingRules #ConceptualNepal #AccountingNepali #NEBClass11Accounting #CAcap1AccountingNepal #AccountingEducationNepal #JournalEntriesExplained #Class11_Accountancy #Class12AccountingNepal #Bhawani_Prasad_Khanal #FreeAccountingClassNepal #SEE_AccountingNepal #TrialBalanceToAdjustedTrialBalance #NepaliAccountingLectures #AccountancyFinalAccounts #AccountingConceptsNepali