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Company Balance Sheet and Profit & Loss Account
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| Book Details | |
| Book Name | Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (For F.Y. 2024-25) |
| ISBN | 978-81-1956-523-8 |
| Edition | 12th edn., 2025 |
| Pages | 1176 |
| Authors | CA. Kamal Garg |
| Publisher | Bharat Publishers |
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Description
Grab the latest edition (12th, Edition 2025) of ‘Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (For the F.Y. 2024-25)‘ authored by CA. Kamal Garg, published by Bharat Publishers. With 1176 pages, this comprehensive guide covers various topics including Financial Reporting, Depreciation, Checklists of Accounting Standards, and more. For a limited period, avail a flat 25% discount along with Free Shipping. ISBN: 978-81-1956-523-8.
CONTENTS AT A GLANCE
| Chapter | Description | Page Number |
| Bharat? | 5 | |
| Preface to the 12th Edition | 7 | |
| Preface to the First Edition | 9 | |
| Detailed Contents | 15 | |
| DIVISION 1 | 3 | |
| Accounts of Companies and Board of Directors Report | ||
| Chapter 1 | Books of Account, Statutory Registers and Records | 3 |
| Chapter 2 | Financial Reporting | 31 |
| Chapter 3 | Approval and Adoption of Accounts | 53 |
| Chapter 4 | National Financial Reporting Authority (NFRA) and Accounting Standards | 70 |
| Chapter 5 | Reopening of Accounts | 105 |
| Chapter 6 | Voluntary Revision of Financial Statements or Board’s Report | 107 |
| Chapter 7 | Sending Financial Statements to Members, etc. and Filing with ROC | 112 |
| Chapter 8 | Mandatory Internal Audit | 119 |
| Chapter 9 | Audit Committee | 122 |
| DIVISION 2 | ||
| Companies (Auditor’s Report) Order, 2020 | ||
| Chapter 10 | Companies (Auditor’s Report) Order, 2020 — Checklist | 133 |
| DIVISION 3 | ||
| Financial Reporting | ||
| Chapter 11 | Schedule III under Companies Act, 2013 — An Analysis | 177 |
| Chapter 12 | FAQs on Schedule III under Companies Act, 2013 | 195 |
| Chapter 13 | Schedule III under Companies Act, 2013 — Practice Update | 248 |
| Chapter 14 | Schedule III (2021 Amendments) | 265 |
| Chapter 15 | Companies (Accounting Standards) Rules, 2021 | 309 |
| Chapter 16 | Gist of Accounting Standards | 316 |
| Chapter 17 | Fixed Assets and Intangible Assets (Property, Plant and Equipment and Intangible Assets) | 373 |
| Chapter 18 | Investments | 406 |
| Chapter 19 | Current Assets, Loans and Advances | 414 |
| Chapter 20 | Miscellaneous Expenditure | 439 |
| Chapter 21 | Share Capital | 447 |
| Chapter 22 | Reserves and Surplus | 471 |
| Chapter 23 | Secured Loans, Unsecured Loans and Long Term Provisions | 485 |
| Chapter 24 | Current Liabilities and Provisions | 507 |
| Chapter 25 | Borrowings from Banks and Financial Institutions for the Specific Purpose | 531 |
| Chapter 26 | Contingent Liabilities and Dividends | 532 |
| Chapter 27 | Additional Regulatory Information | 540 |
| Chapter 28 | Profit and Loss Account | 562 |
| Chapter 29 | Accounting Treatment for MAT Credit | 609 |
| Chapter 30 | Expenditure Incurred During Construction Period | 611 |
| Chapter 31 | Financial Instruments | 623 |
| Chapter 32 | Accounting for Derivatives, Equity Index & Equity Stock Options | 650 |
| Chapter 33 | Cash Flow Statement | 664 |
| Chapter 34 | Construction Contracts | 681 |
| Chapter 35 | Effects of Changes in Foreign Exchange Rates | 687 |
| Chapter 36 | Borrowing Costs | 696 |
| Chapter 37 | Segment Reporting | 699 |
| Chapter 38 | Related Party Disclosures, Borrowings by Companies and Loans to Directors | 710 |
| Chapter 39 | Lease Accounting | 744 |
| Chapter 40 | Employee Benefits | 746 |
| Chapter 41 | Consolidation of Accounts | 756 |
| Chapter 42 | Accounting for Amalgamations | 809 |
| Chapter 43 | Reporting under MSMED Act, 2006 | 824 |
| DIVISION 4
Depreciation |
||
| Chapter 44 | Depreciation under Companies Act, 2013 | 841 |
| Chapter 45 | Accounting Standard 10 (Revised): Property, Plant and Equipment | 868 |
| Chapter 46 | Practical Illustrations on Depreciation Including Transitional Provisions | 883 |
| Chapter 47 | Practical Illustrations on Depreciation as per AS 10 (Revised) | 916 |
| Chapter 48 | Comparison of Schedule II (CA, 2013) with Schedule XIV (CA, 1956) | 925 |
| DIVISION 5 | ||
| Checklists of Accounting Standards | ||
| Chapter 49 | Checklists of Accounting Standards | 947 |
| DIVISION 6 | ||
| Practice Pointers | ||
| Chapter 50 | Practice Pointer Issues on Accounting Standards | 1039 |
| Chapter 51 | Commonly Found Non-Compliances of Schedule III of the Companies Act, 2013 | 1070 |
| Chapter 52 | Specimen Financial Statements under Accounting Standards | 1077 |
| Appendix 1 | Formulas to compute ratios for Schedule III | 1123 |
Additional information
| Publisher | Bharat |
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