Question

treatment of accidental loss of goods in the final accounts if goods are not insured

Answer 1

If there is accidental loss of goods which were not insured then in the treatment on the final accounts is that the total loss due to the accident is presented on the crediting side of traders account and the same loss of amount is shown on the debiting side of the gaining or loosing account.

Answer 2

Goods lost through accident affects both the stock and the capital of an organization. both stock and capital account will be first credited,  if the insurance company comes in in and compensate against the lost experienced  then there will be debit entry on both the stock and capital account depending on the worth of goods in the company's books of account.