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Final Accounts of Companies

Accounts · Chapter 9 · 2. Joint Stock Company Accounts

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  1. Notes Beta

    8 sections with key terms, formulas and exam tips.

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    73 board-style questions with instant checks: Multiple choice 22, Short answer 21, Long answer 8, Assertion and reason 6.

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Topics 3

  1. Balance Sheet as per Schedule III Part I of the Companies Act, 2013: major heads and sub-heads
  2. Notes to accounts: share capital, reserves and surplus, borrowings, property plant and equipment
  3. Recent amendments: proposed dividend as a contingent liability, PPE and intangible assets, current maturities, securities premium