Final Accounts of Sole ProprietorFinal Accounts with Adjustments 4 Adjustment of Goods given as charity, Adjustment of Goods taken for personal use by the proprietor, charity, Final Accounts with Adjustments 4, Financial Statements Adjustments Part-4, goods distributed as samples, Goods given as charity, GOODS ON SALE OR APPROVAL BASIS, MANAGER'S COMMISSION, treatment of reserve fund Every item appearing outside the Trial Balance should be treated at two places.