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Finance Vora Sir

Finance Vora Sir

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Published by Johar Menezes

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Categories:Types, Business/Law
Published by: Johar Menezes on Dec 02, 2010
Copyright:Attribution Non-commercial

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12/02/2010

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Company Final AccountsCompany Final Accounts
ScheduleSchedule ²  ²VI to Companies Act VI to Companies Act
Format of Balance Sheet PrescribedFormat of Balance Sheet Prescribed
Format of P & L A/c not prescribed. But theFormat of P & L A/c not prescribed. But therequirements for the same are given in the partrequirements for the same are given in the part ²  ² II of the schedule VI.II of the schedule VI.
Schedule ±VI to Companies ActFormats -Balance Sheet prescribedP & L a/c not prescribed, but requirements given in part-II.
 
ConceptsConcepts
U
niformity is the reason for the common Format.
U
niformity is the reason for the common Format.
Order of the items at every stage based onOrder of the items at every stage based onPermanency Permanency Liquidity Liquidity 
Disclosure of information is Emphasized ins each titleDisclosure of information is Emphasized ins each titleor the items.or the items.
 Accounting Standards Compliance M
U
ST Accounting Standards Compliance M
U
ST
 T Form given in schedule, But Vertical Form allowed T Form given in schedule, But Vertical Form allowedand mostly followed acceptedand mostly followed accepted--popularpopular
Order of the titles and Order of items under each title.Order of the titles and Order of items under each title.
 
ORDER 
 
O
F TITL
ESORDER 
 
O
F TITL
ES
LIABILITIESLIABILITIES
SHARE CAPITALSHARE CAPITALRESERVES & S
U
RPL
U
SRESERVES & S
U
RPL
U
SSEC
U
RED LOANSSEC
U
RED LOANS
U
NSEC
U
RED LOANS
U
NSEC
U
RED LOANSC
U
RRENT LIABILITIES,C
U
RRENT LIABILITIES,PROVISIONSPROVISIONSFOOTNOTE:FOOTNOTE:CONTINGENT LIABILITIESCONTINGENT LIABILITIES
 ASSETS ASSETS
FIXED ASSETSFIXED ASSETSINVESTMENTSINVESTMENTSC
U
RRENT ASSETS, LOANS &C
U
RRENT ASSETS, LOANS & ADVANCES ADVANCESMISCELLANEO
U
S EXPENDIT
U
RE( toMISCELLANEO
U
S EXPENDIT
U
RE( tothe extent not written off)the extent not written off)PROFT & LOSS A/CPROFT & LOSS A/C

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