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hello viewers i highly welcome all of you to ae accounting tutorials before we start make sure you click on the subscribe button on your screen okay it is very necessary and also like comment and share this video for the benefit of others today we are going to look at adjustment for final account specifically for a sole trader but then in part one of this video we look at how accruing prepayment are being treated in the final account of the sort reader basically today we are going to look at how drawings bad debts provision for doubtful debt and probably how depreciations are being treated in the final account of a soul trader okay so lets actually look at how drawings is being treated quickly drawings okay in order in order to understand this concept very well let me actually bring some small table to actually explain what this means okay so were going to look at how these items will be treated so treatment im going to look at the treatment of all these items okay so items you have