What is the treatment of stock lost in fire--if Insured and if not insured for Fire Insurance?

In case goods are not insured the total loss should be shown on the credit side of the trading account. The same amount should be shown on the debit side of the profit and loss account. If goods are insured and insurance company admitted the claim, the total loss should be credited to the trading account, amount claim not admitted by the insurance company is debited to P&L account andclaim admitted is shown on the asset side of balance sheet

If it is not insured then loss due to fire should be recognized and debit to P&L Account but if it is100% insured then insurance claim will be debit instead of P&L Account

If stock is insured then either the insurance company shall admits100% of the claim or it will admit a part of it. Scenario I :100% Claim accepted then the total loss is credited to the Trading A/c and Insurance Claim A/c is debited. Scenario2: Partial claim is accepted then the total is credited to the Trading A/c and the Profit and Loss A/c will be debited with respect to the claim not accepted and Insurance Claim A/c shall be debited for the accepted part.

If stock is uninsured then the entire loss of stock is recognised in the Profit and Loss A/c.

Sorry I could not answer because I did not understand the question translation

Its a Abnormal loss in both cases insured or not insured

Accounting Treatment

2) Abnormal Loss Stock a/c   Dr       To Expenses Outstanding a/c

3) Insurance Company a/c   Dr       To Abnormal Loss Stock a/c

4) Proceeds Receivable a/c   Dr       To Abnormal Loss Stock a/c

5) Profit and Loss a/c   Dr       To Abnormal Loss Stock a/c

I agree with everyone answer