Abnormal items included in closing stock should be


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Abnormal items included in closing stock should beopening stock can be ascertained by preparing

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Abnormal Item of Goods, if any, should be excluded at the time of preparing ... Similarly, if any abnormal item of sale is included with sales, the same is also to be ... Columnar Trading Account showing the Normal and Abnormal items of goods. ... If the amount of fire fighting expenses is not added to the value of closing stock,


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