10.1 Need for Adjustments
10.2 Closing Stock
10.3 Outstanding Expenses
10.4 Prepaid Expenses
10.5 Accrued Income
10.6 Income Received in Advance
10.7 Depreciation
10.8 Bad Debts
10.9 Provision for Bad and Doubtful Debts
10.10 Provision for Discount on Debtors
10.11 Manager’s Commission
10.12 Interest on Capital
