Which of the following is NOT included in the Trial Balance?

1.When should a Reversing Journal be prepared?

2.Allowance for Bad Debts needs to be increased by 5,000 TK. If the balance of Allowance for Bad Debts in the Trial Balance is 8,000 TK, what is the amount of the New Allowance for Bad Debts?

3.In the Direct Write-off method, at what value are Accounts Receivable shown?

4.At the \end{of}a period, adding which amount to the Cash in Hand makes the total equal to the Imprest Money?

5.Which accounts are maintained in the Single Entry System?

6.What is the effect on the Cash Book when the Bank grants interest of

7.In the Bank Reconciliation Statement, how much will be added or subtracted from the Cash Book balance regarding the deposited cheque?

8.Errors discovered at which stage are corrected through the Profit and Loss Adjustment Account?

9.An external user of accounting information is—

10.What type of account is "Bad Debts"?

11.Which of the following represents "Profitless Sales" (Sales at cost)? i. Sales Account Debit ii. Purchase Account Credit iii.Inventory Account Credit Which one is correct?

12.What is achieved when a fixed asset is sold for more than its Book Value?