JAIIB AFM English Module A 2026 | Adjusting and closing entries
Автор: Learning Sessions JAIIB CAIIB
Загружено: 2026-01-17
Просмотров: 53
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.
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