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Manish Gandhi 8 years, 6 months ago
In the final accounts..
unearned income will be recorded as liability in balance sheet. and will be substracted from concerned income in profit and loss credit side.
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Manish Gandhi 8 years, 6 months ago
There are three types of accounts . Personal , Real and Nominal.
1) Personal accounts :- Accounts related to a person, individual, institution , firm etc are called personal accounts. eg. ABC Ltd. , Ram a/c , Debtor's a/c.
2) Real accounts:- Accounts related to an asset is real account. eg. Machine a/c
3) Nominal account :- Accounts related to income and expense of the business is called nominal account. eg. rent a/c, commission a/c
Posted by Vishal Sandhu 8 years, 6 months ago
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Manish Gandhi 8 years, 6 months ago
CST:- Central sales tax is a type of indirect tax. it will be recorded in separate account at the time of sales of goods. At the time of purchases it will be added in purchases a/c. CST is a central leval tax.
VAT :- Value added tax is also an indirect tax. it will be recorded in both cases of sale and purchase as well. it is a type of local tax.
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