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