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Capital advances

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(Querist)
07 November 2012 sir plz let me know that what is the meaning of capital advances and what define change in inventories if it is given in negative in the balancesheet.
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CA AYUSH AGRAWAL

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CA AYUSH AGRAWAL (Expert)
07 November 2012 if land purcahse agrement done, and given advance, that is capital advance.

means closing stock is more than opening stock

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