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Bharat Company Balance Sheet And Profit & Loss Account by KAMAL GARG Edition 2024

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Description

Bharat Company Balance Sheet And Profit & Loss Account by KAMAL GARG Edition 2024

Bharat Company Balance Sheet And Profit & Loss Account by KAMAL GARG Edition 2024

CONTENTS : –

DIVISION 1

Accounts of Companies and Board of Directors Report

Chapter 1     Books of Account, Statutory Registers and Records

Chapter 2     Financial Reporting

Chapter 3     Approval and Adoption of Accounts

Chapter 4     National Financial Reporting Authority (NFRA) and Accounting Standards

Chapter 5     Reopening of Accounts

Chapter 6¬†¬†¬†¬†¬†Voluntary Revision of Financial Statements or Board’s Report

Chapter 7     Sending Financial Statements to Members, etc. and Filing with ROC

Chapter 8     Mandatory Internal Audit

Chapter 9     Audit Committee

DIVISION 2

Companies (Auditor’s Report) Order, 2020

Chapter 10¬† ¬† Companies (Auditor’s Report) Order, 2020 ‚ÄĒ a Ready Reckoner and Significant Specimen Reporting

DIVISION 4

Financial Reporting

Chapter 11¬† ¬†Schedule III under Companies Act, 2013 ‚ÄĒ An Analysis

Chapter 12    FAQs on Schedule III under Companies Act, 2013

Chapter 13¬† ¬†Schedule III under Companies Act, 2013 ‚ÄĒ Practice Update

Chapter 14   Schedule III (2021 Amendments)

Chapter 15   Companies (Accounting Standards) Rules, 2021

Chapter 16   Gist of Accounting Standards

Chapter 17   Fixed Assets and Intangible Assets (Property, Plant and Equipment And Intangible Assets)

Chapter 18   Investments

Chapter 19   Current Assets, Loans and Advances

Chapter 20   Miscellaneous Expenditure

Chapter 21   Share Capital

Chapter 22   Reserves and Surplus

Chapter 23   Secured Loans, Unsecured Loans and Long Term Provisions

Chapter 24   Current Liabilities and Provisions

Chapter 25   Borrowings From Banks and Financial Institutions for the Specific Purpose

Chapter 26  Contingent Liabilities And Dividends

Chapter 27 Additional Regulatory Information

Chapter 28   Profit and Loss Account

Chapter 29   Accounting Treatment for MAT Credit

Chapter 30   Expenditure Incurred During Construction Period

Chapter 31   Financial Instruments

Chapter 32   Accounting for Derivatives, Equity Index & Equity Stock Options

Chapter 33   Cash Flow Statement

Chapter 34   Construction Contracts

Chapter 35   Effects of Changes in Foreign Exchange Rates

Chapter 36   Borrowing Costs

Chapter 37   Segment Reporting

Chapter 38   Related Party Disclosures, Borrowings by Companies and Loans to Directors

Chapter 39   Lease Accounting

Chapter 40   Employee Benefits

Chapter 41   Consolidation of Accounts

Chapter 42   Accounting for Amalgamations

Chapter 43   Reporting under MSMED Act, 2006

DIVISION 4

Depreciation

Chapter 44   Depreciation under Companies Act, 2013

Chapter 45   Accounting Standard 10 (Revised): Property, Plant and Equipment

Chapter 46   Practical Illustrations on Depreciation Including Transitional Provisions

Chapter 47   Practical Illustrations on Depreciation as per AS 10 (Revised)

Chapter 48   Comparison of Schedule II (CA, 2013) with Schedule XIV (CA, 1956)

DIVISION 5

Checklists of Accounting Standards

Chapter 49      Checklists of Accounting Standards

DIVISION 6

Practice Pointers and Specimen Financial Statements

Chapter 50   Practice Pointer Issues on Accounting Standards

Chapter 51  Commonly Found Non-Compliances of Schedule III of the Companies Act, 2013

Chapter 52   Specimen Financial Statements under Accounting Standards

Appendix 1  Formulas To Compute Ratios For  Schedule III

 

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