際際滷

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FINANCIAL STATEMENTS OF
COMPANIES
 Statutory obligation to prepare final accounts
required by Section 210 of the Companies Act.
 The general principles of preparing the final
accounts of Joint Stock Companies are the same.
 A Joint Stock Company must confirm to certain
legal provisions as given in the Companies
Act,1956 in respect to form and contents of the
final accounts.
 It does not apply to Insurance, banking and
electricity companies which are governed by
Special Acts.
SCHEDULE VI, PART I
FORM OF BALANCE SHEET
A.HORIZONTAL FORM

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  • 1. FINANCIAL STATEMENTS OF COMPANIES Statutory obligation to prepare final accounts required by Section 210 of the Companies Act. The general principles of preparing the final accounts of Joint Stock Companies are the same. A Joint Stock Company must confirm to certain legal provisions as given in the Companies Act,1956 in respect to form and contents of the final accounts. It does not apply to Insurance, banking and electricity companies which are governed by Special Acts.
  • 2. SCHEDULE VI, PART I FORM OF BALANCE SHEET A.HORIZONTAL FORM