Important Points for IC 26 - Life Insurance Finance Exam
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Steps for preparing the trading and profit and loss account and balance sheet
Step 1: Prepare the trial balance
Step 2: Transfer the balances of nominal accounts from the ledger to the
Step 3: Transfer the net profit / loss (arrived at in step 2) to the balance sheet.
Step 4: Transfer the balances of other accounts (personal and real) that are not closed from the trial balance to the Balance Sheet.
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