JAIIB AFM English Module A 2026 | Adjusting and closing entries скачать в хорошем качестве

JAIIB AFM English Module A 2026 | Adjusting and closing entries

JAIIB AFM English Module A 2026 | Adjusting and closing entries 📌 The session explains the complete logic and exam application of year-end adjustments and finalization of accounts as per banking and accounting standards. 🔍 Topics Covered in Detail: 🧾 Adjusting Entries – concept, purpose, and exam relevance ⏳ Outstanding Expenses & Prepaid Expenses (with treatment) 💰 Accrued Income & Income Received in Advance 📉 Depreciation entries (asset impact & P&L treatment) 🛡️ Provisions vs Reserves – clear differentiation 📊 Closing Entries – Trading Account, P&L Account, Balance Sheet transfer 📚 Final Accounts linkage with Trial Balance 🧠 Common exam traps & high-scoring areas 🔥 Why this video is critical for JAIIB AFM aspirants: ✔️ Direct questions repeatedly asked from this topic ✔️ Strong conceptual clarity for numericals + theory ✔️ Essential for Module A passing strategy ✔️ Helpful for both first-time learners and revision candidates 🎓 Suitable for: 👨‍💼 Bankers preparing for JAIIB 📖 Students targeting concept clarity + marks assurance ⏰ Last-minute revision before exams 📈 Watch this session to strengthen your accounting fundamentals, avoid adjustment mistakes, and improve your exam accuracy and confidence in JAIIB AFM.