# Bharat’s Company Balance Sheet and Profit & Loss Account By CA. Kamal Garg

**Bharat’s Company Balance Sheet and Profit & Loss Account By CA. Kamal Garg**

**Edition :** 13th (2026)

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 Board's 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 (Auditor's Report) Order, 2020**

**Chapter 10** Companies (Auditor's 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** AS 10: Property, Plant and Equipment

**Chapter 46** Practical Illustrations on Depreciation Including Transitional Provisions as per pre-revised AS 6 and AS 10

**Chapter 47** Practical Illustrations on Depreciation as per AS 10 (Revised)

**Chapter 48** Schedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 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

## Details

- **Price:** 0.0 INR
- **Vendor:** Bharat Law House
- **Tags:** Professional Books

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> Updated: 2026-10-24