Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the F. Y. 2022-2023)

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 Boards 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 (Auditors Report) Order 2020 Chapter 10 Companies (Auditors Report) Order 2020 — Checklist Division 3 Financial Reporting Chapter 11 Schedule III under Companies Act 2013 — An Analysis Chapter 12 FAQs on Schedule III under Companies Act 2013 Chapter 13 Schedule III under Companies Act 2013 — 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 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