Final Accounts sahi banaan layi, saal khatam hunde hi kuch adjustments karni padtiyan hain — kyunki har expense/income usi saal wich show honi chahidi jis saal woh "belong" karda hai (Accrual Concept).
| Adjustment | Entry |
|---|---|
| Outstanding Salary (abhi dena baaki hai) | Salary A/c Dr. To Outstanding Salary A/c |
| Prepaid Rent (agle saal da rent pehle de diya) | Prepaid Rent A/c Dr. To Rent A/c |
| Accrued Income (kamai hoyi par abhi nahi mili) | Accrued Income A/c Dr. To Income A/c |
| Income Received in Advance | Income A/c Dr. To Income Received in Advance A/c |