Bharat’s Financial Statements of Non-Corporate Entities - Book by CA Kamal Garg

Edition : 2nd (2026)

Division 1

Accounting Standards

Chapter 1 Accounting Standards for Non-Corporate Entities

Chapter 2 Gist of Accounting Standards and Exemptions Thereunder

Division 2

Financial Statements of Sole-Proprietorship

Chapter 3 Basic Features of Financial Statements of Sole Proprietorship Concerns

Chapter 4 Specimen Financial Statements for Sole Proprietorship Concern

Chapter 5 Specimen notes to the financial statements regarding significant accounting policies for Sole Proprietorship Concern

Division 3

Financial Statements of Partnership Firms

Chapter 6 Basic Features of Financial Statements of Partnership Firms

Chapter 7 Specimen Financial Statements for Partnership Firm

Chapter 8 Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for Partnership Firms

Division 4

Financial Statements of HUF

Chapter 9 Basic Features of Financial Statements of Hindu Undivided Family (HUF)

Chapter 10 Specimen Financial Statements for Hindu Undivided Family (HUF)

Chapter 11 Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for HUF

Division 5

Financial Statements of NPOs

Chapter 12 Basic Features of Financial Statements of Non-Profit Organisations (NPOs)

Chapter 13 Specimen Financial Statements for Non-Profit Organisations (NPOs)

Chapter 14 Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for NPOs

Division 6

Accounting Standards Disclosure Checklist

Chapter 15 Checklists of Accounting Standards

Chapter 16 Commonly Observed AS Based Non-Compliances in Financial Statements to be Watchful for

Division 7

Miscellaneous

Chapter 17 Accounting Treatment for MAT Credit

Chapter 18 Expenditure Incurred During Construction Period

Chapter 19 Cash Flow Statement

Chapter 20 Construction Contracts

Chapter 21 Reporting under MSMED Act, 2006