Final Account Hidden Adjustment
| Adjustment | 1st Effect | 2nd Effect | |
| 1 | Salaries/Rent Paid (For 10 months) | Add to Salary (2 Month) | Liability |
| 2 | Insurance premium paid for 1 year ending 30th June, 2019 (Accounting year ends on 31st March 2019) | Less from Insurance Premium (3 Month Amount from April to June) | Asset Side |
| 3 | Advertisement expenses (for 4 years) | Less from Advertisement | Asset Side |
| 4 | Rent received (for 11 months) | Add to Rent (1 Month) | Asset Side |
| 5 | 10% Loan (Borrowed on 1st Jan. 2018) (Accounting year ends on 31st March 2018) | Add to Loan (Interest of 3 Month) | P&L A/c – Dr Side |
| 6 | 16% Investment (Purchased on 1st Jan.2019) (Accounting year ends on 31st March 2019) | Add to Investment ( Interest for 3 Month ) | P&L A/c – Cr Side |
| 7 | 10% Government Bonds | Add to Government Bond (Interest for 12 Month) | P&L A/c – Cr Side |