CA Inter Accounts Chapter 10 Insurance Claims for Loss of Stock and Loss of Profit Summary Notes PDF

Hello Dear CA Inter Students,

We are Sharing With You CA Inter Accounts Chapter 10 : Insurance Claims for Loss of Stock and Loss of Profit Handwritten Notes. So kindly Check Out our website and ALL the Best for Your Upcoming Exams.


After studying this chapter, you will be able to compute:

♦ Claim for loss of stock.

♦ Claim for loss of profit.

1. Introduction

Business enterprises get insured against the loss of stock on the happening of certain events

such as fire, flood, theft, earthquake etc. Insurance being a contract of indemnity, the claim for

loss is restricted to the actual loss of assets. Sometimes an enterprise also gets itself insured

against consequential loss of profit due to decreased turnover, increased expenses etc.

If loss consequential to the loss of stock is also insured, the policy is known as loss of profit or

consequential loss policy.

Insurance claim can be studied under two parts as under:-

 Claim for loss of stock

 Claim for loss of profit

Download Chapter 10 Summary PDF Notes

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