state gov Kerala (കേരളം) PSC Divisional Accountant Test Series 2025 Financial Accounting Double Entry Book Keeping
In the Capital Account (Receipts and Expenditure on Capital A/c), how are items from the previous years shown?
1
In a separate column for current period transactions
2
In the first column showing transactions up to the commencement of the accounting period
3
In the column showing the total of the first two columns
4
They are not shown, only current year items are included