Accounts From Incomplete Records | Accounts One Shot | CA Foundation Sept 2026 & Jan 2027

Accounts From Incomplete Records | Accounts One Shot | CA Foundation Sept 2026 & Jan 2027 | CA Rishabh Rohra Master one of the most important and tricky topics of Accounts with this One Shot Revision session by CA Rishabh Rohra! 💯 This lecture is specially designed for CA Foundation May/Sep 2026 aspirants to help you revise the complete chapter quickly and effectively. ➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖ ✅Enroll in Our CA Foundation Batches: 👇🏻 CA Foundation Real Fastrack Batch - May'26 📌https://www.vcgurukul.com/product/caf... CA Foundation - Real Evaluated Test Series May'26 📌https://www.vcgurukul.com/product/caf... CA Foundation Nirmaan Exam Oriented (May/Sep 2026) 📌https://www.vcgurukul.com/product/caf... CA Foundation Nirmaan 2.0 COMBO Batch (May/Sep 2026) 📌https://www.vcgurukul.com/product/LEP... CA Foundation Nirmaan Batch (May/Sep 2026) 📌https://www.vcgurukul.com/product/nir... (You can also join our subject-wise batches) ✅CA Foundation OG-Chanakya Series Sept 2026/Jan 2027 https://www.vcgurukul.com/product/caf... ✅ Enroll in Our CA Intermediate Batches: 👇🏻 CA Intermediate Gr.1 Mukaam Exam Oriented (May'26) - 📌https://www.vcgurukul.com/product/cai... 🎯CA Inter Sep 2026 Batch (Validity Till May'27): CA Intermediate Gr.2 Mukaam Exam Oriented (Sep'26) - 📌https://www.vcgurukul.com/product/cai... CA Intermediate Gr.1 Mukaam Batch (Sep'26) https://www.vcgurukul.com/product/muk... CA Intermediate Gr.2 Mukaam Batch (Sep'26) 📌https://www.vcgurukul.com/product/cai... CA Intermediate Gr.1 Mukaam Recorded Batch (Sep'26) 📌https://www.vcgurukul.com/product/cai... (You can also join our subject-wise batches) ➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖ ✅ India's Most Loved Free Series🤩 OG Chanakya (CA Foundation) Accounts -    • Accounts | CA Foundation Sep 2026/Jan 2027...   Business Laws -    • Business Laws | CA Foundation Sep 2026/Jan...   Quantitative Aptitude -    • Quantitative Aptitude | CA Foundation Sept...   Economics -    • Business Economics | CA Foundation Sept 20...   ➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖ ✅VC Gurukul Website Link- https://www.vcgurukul.com/ ✅VCGurukul App Link- https://play.google.com/store/apps/de... ➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖ ✅Support & Queries: 📞Contact Us - 9717045681 ✅Join Us On Our Social Handles: Telegram - ⬛ CA FOUNDATION - https://t.me/+H2lbJ4u5RLUxODM1 ⬛ CA INTER - https://t.me/+CfJLufq_B7Y3MTU9 📸 Instagram - https://www.instagram.com/vcgurukul?i... ➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖ Time Stamp - [00:00] – Start [01:21] – Introduction: Types of questions asked (e.g., calculating profit or loss). [01:42] – Understanding the Statement of Affairs: A substitute for the Balance Sheet in incomplete records. [04:18] – Profit Master Formula: Closing Capital - Opening Capital - Additional Capital + Drawings. [10:27] – Solving ICAI Illustration: Calculating profit by preparing Statement of Affairs to find missing capital figures. [21:08] – Dealing with adjustments in Statement of Affairs (Depreciation on Building/Furniture).[29:05] – Case Study: Assessing undisclosed income for an Income Tax officer by analyzing capital over multiple years. [44:11] – Total Debtors Account: How to prepare it to find missing figures like credit sales or bad debts. [49:02] – Total Creditors Account: How to find missing figures like credit purchases. [52:43] – Working with credit periods to estimate total sales from debtors' balances. [01:00:52] – Types of Single Entry Systems: Pure, Simple, and Quasi-Single Entry. [01:07:16] – The Systematic Process for Solving Full Questions [01:27:46] – Step-by-step solving of comprehensive ICAI problems. [01:34:28] – Handling cash purchases and bank transactions in integrated problems. [02:02:30] – Special Adjustment: Linking cash expenses to outstanding sundry expenses. [02:11:06] – Closing sequence for Debtors and Creditors to find balancing figures. [02:17:46] – Complex scenario: Dealing with stolen cash/cashier absconding at year-end. [02:22:41] – Adjusted Selling Price Method within incomplete records. [02:35:01] – Understanding Adjusted Purchases and their treatment in Final Accounts. [02:47:35] – Advanced Adjustment: Bank overdraft secured against hypothecation of stock. #CAbyVCGurukul #CAPreparation #CAExam2026 #CAFoundation #Accounts #CAFoundationAccounts #CARishabhRohra #AccountingofIncompleteRecords #AccountsOneshot #OGChanakya #incompleterecords