Final Accounts of Sole ProprietorFinal Accounts with Adjustments 2 Adjustment of Bad Debts, Adjustment of Provision for Discount on Debtors, Adjustment of Provision for Doubtful Debts, Adjustment of Reserve for Creditors, Final Accounts with Adjustments 2, Financial Statements Adjustments Part-2 Any information given outside the Trial Balance is called adjustment or additional information.