FDI stands for foreign direct investment, is an investment made by a firm or individual in one country into business interests located in another country.

The money market is part of the fixed-income market that specializes in short-term debt securities that mature in less than one year. Most money market investments often mature in three months or less. 

The closing stock represents the cost of unsold goods lying in the stores at the end of the accounting period. The adjustment with regard to the closing stock is done by crediting it to the trading profit and loss account and by showing  it on the asset side of the balance sheet. The closing stock of the year becomes the opening stock of the next year and is reflected in the trial balance of the next year.

For contingency exposure of foreign exchange, the best derivative that can be used to hedge is Options. Options are financial instruments that are derivatives based on the value of underlying securities such as stocks. An options contract offers the buyer the opportunity to buy or sell depending on the type of contract they hold the underlying asset.

The Narasimham-II Committee was tasked with the progress review of the implementation of the banking reforms since 1992 with the aim of further strengthening the financial institutions of India. It focussed on issues like size of banks and capital adequacy ratio among other things.

Credit purchase during the accounting year which was not recorded in the books of account but included in the closing stock is to be added to the credit purchase A/c and Creditors A/c.

Financial capital is the money used to help pay for the acquisition of plants, equipment, and other items needed to build products or offer services. Hence, it can be referred to money capital. 

Outstanding expense are those expenses which are due but not paid. These are expenses like salary for the month of March is not paid but the services are already taken.

Closing stock represents the cost of unsold goods lying in the stores at the end of accounting period.
The closing stock is calculated as:
Opening Stock + Purchases - Sales = Closing Stock.

According to accrual concept of accounting, the profit or loss for an accounting year is not based on the revenues realised in cash and the expenses paid in cash during the year because there may be some receipts of income and payments of expenses during the current year which may partially relate to the previous year or the next year. There are certain items which are not recorded on day-to-day basis such as depreciation on fixed assets, interest on capital, etc. These are adjusted at the time of preparing financial statements. The purpose of making various adjustments is to ensure that the final accounts reveal the true profit or loss and the true financial position of the business. The items which usually need adjustments are: 

The closing stock represents the cost of unsold goods lying in the stores at the end of the accounting period. The adjustment with regard to the closing stock is done by crediting it to the trading and profit and loss account and by showing it on the asset side of the balance sheet. The closing stock of the year becomes the opening stock of the next year and is reflected on the trial balance of the next year. Sometimes, the opening and closing stock are adjusted through the purchases account. In this case, the entry recorded is as follows:

The entry to bring such expenses into account is:

The closing stock represents the cost of unsold goods lying in the stores at the end of the accounting period. 

The correct entry is:
Closing Stock A/c.....Dr.
   To Purchases A/c
This entry reduces the amount in the purchases account and is also known as adjusted purchases which is shown on the debit side of the trading and profit and loss account.

Closing stock of previous year is the opening stock of next year and is reflected in the trial balance of the next year.

Each adjusting entry usually affects one income statement account (a revenue or expense account) and one balance sheet account (an asset or liability account).

Sales = Opening stock + Purchase - Closing Stock

If there is no opening or closing stock, the total purchases and direct expenses is taken as Cost of goods sold.
Op.Stock + Purchases + Direct Expenses - Cl. Stock = Cost of Goods Sold
Rs. 0 + Purchases +Direct Expenses - Rs. 0 = Cost of Goods Sold
Purchases + Direct Expenses = Cost of Goods Sold.

Total Expenses means for any period for which such Total Expenses are being determined, the sum of the total gross cash expenditures of the Company or any subsidiary during such period, including all operating expenses, incentive fees, interest expense and taxes.

Adjustment Entries for Closing Stock in Final Accounts! The closing stock is the unsold goods lying in the concern.

All of the options are adjustments of financial statements and are recorded twice in financial accounting.

The Companies Act requires that every balance sheet of a company should give a true and fair view of the state of affairs of the company as at the end of the financial year and every profit and loss of a company should give a true and fair view of the profit or loss of the company for the financial year.

Adjusted purchases means opening stock plus purchases less closing stock. 

It is also known as Unearned Income and is received before the related benefits are provided. This revenue is not related to the current accounting period, for example, Rent received in advance, Commission received in advance, etc. It is a personal account and shown on the liability side of a balance sheet.

Adjusted purchases means opening stock plus purchases less closing stock. Closing stock has two effects. When one effect is included in trial balance by way of inclusion in adjusted purchases the other should also form part of trial balance.

 Outstanding expenses are recorded in books of finance at the end of an accounting period to show the true numbers of a business. The outstanding expense is a personal account and is treated as a liability for the business. It is also shown on the liability side of a balance sheet.

Adjusted purchases means opening stock plus purchases less closing stock. Closing stock has two effects. When one effect is included in trial balance by way of inclusion in adjusted purchases the other should also form part of trial balance.

An outstanding expense is a liability and shown in Balance Sheet as a liability. An outstanding expense is added to the respective expense in profit and loss account.

Outstanding expenses are those expenses which have been incurred during the current accounting period and are due to be paid, however, the payment is not made. Such an item is to be treated as a payable for the business. Examples – Outstanding salary, outstanding rent, outstanding subscription, outstanding wages, etc.

Closing stock is the unsold Goods that are remains in stores (finished goods,raw materials, work-in-process), in accounting terminology it is called as Asset. Closing stock = Opening stock + Purchases - Cost of goods sold.

As such, the amount of expenditure outstanding that has not yet been taken into the books is credited to the Expenditure Outstanding a/c. Expenses Outstanding a/c is a personal account with a credit balance. The balance indicates the amount that is owed by the organisation on account of unpaid expenditure.

At the end of the financial year, all nominal accounts are closed by passing the closing entries. Respective expense account will be credited by debiting the trading and profit & loss account and respective income account will be debited by crediting the trading and profit & loss account. 

At the end of the financial year, all the books of account are closed by passing the closing entries. In such case, all the nominal accounts are transferred to the trading and profit & loss account. All nominal account balances become zero. 

After closure of the books of the previous financial year, all balances are need to be transferred to the next financial year as opening balances. The balances lying in assets and liabilities need to be transferred to current financial year as opening balance. 

Accrued expenses are expenses that have occurred, but are not yet recorded in the company's general ledger. This means these expenses will not appear in the financial statements unless an adjusting entry is passed prior to issuing the financial statements.

If accrued expenses of Rs $1,000$ have been ignored this will increase the net profit by Rs. $1,000$. If closing inventory is overvalued, it will also result in increasing the net profit by Rs. $1 ,300$. Thus, net effect will be profit increased by Rs. $2,300 (1000+1300)$.

The closing stock represents the cost of unsold goods lying in the stores at the end of the accounting period. The closing stock of the year becomes the opening stock of the next year and is reflected in the trial balance of the next year. Sometimes, the opening and closing stock are adjusted through purchases account. In this regard, the entry recorded is as follows: 

The matching principle states expenses must be matched with the revenue generated during the period. The purpose of adjusting entries is to ensure that all revenue and expenses from the period are recorded. Many adjusting entries deal with balances from the balance sheet, typically assets and liabilities, which must be adjusted. In addition to ensuring that all revenue and expenses are recorded, we are also making sure that all asset and liability accounts have the proper balances. Adjusting entries are dated for the last day of the period.

Calculation of Opening stock = (Sales + closing stock ) - (Purchase + manufacturing expense + Gross Profit*)