Under & Over Valuation Explained | Class 12 Accountancy |CBSE Commerce

Описание: Understanding Under Valuation and Over Valuation is crucial for Class 12 Accountancy (CBSE 2025) students.

In this video, CA Manish Kalra explains:

✅ Under Valuation – When an asset is recorded below its actual value, often to reduce taxable profits or for strategic reasons. Learn how it affects financial statements and what accounting treatment is required.

✅ Over Valuation – When an asset is recorded above its real value, which can mislead stakeholders about the financial position of the firm. We cover why it happens and how it should be adjusted in accounts.

✅ Accounting Treatment – Step-by-step guidance on how Under Valuation and Over Valuation are handled in the books of accounts, ensuring transparency and accuracy in financial statements.

Perfect for Class 12 CBSE students preparing for exams, quick revision, or deep conceptual understanding 🚀

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