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Balance sheet format of companies act 1956. Form and contents of balance sheet and profit loss account of a company under schedule vi to the companies act 1956 revised. Identifiable difference from previous format only one format has been prescribed in earlier there were two alternatives formats. Format of Balance Sheet as per Schedule VI to the Companies Act-1956 The vertical format of Financial Statement as per SCHEDULE VI and the major structural changes in the classification and disclosure of information in the Financial Statements are discussed below in details.
Section 212 in The Companies Act 1956. Form and contents of Balance sheet and Profit Loss Account of a company under Schedule VI to the Companies Act 1956 revised. It may be noted that in the new schedule iii the provisions for preparation of balance sheet and statement of profit and loss have been given which are on the same lines as in the existing schedule vi.
1 Subject to the following provisions of this Schedule. FEATURES OF BALANCE SHEET i It is a statement but not an account. The format of these should be the same as the Schedule provides.
1Save as provided by sub- section 2 every balance sheet and every profit and loss account of a company shall be signed on behalf of the Board of directors-. Contents of a Balance. Authentication of balance sheet and profit and loss account.
PART I Form of BALANCE SHEET Name of the Company. Limited companies follow the format of balance sheet as provide under Part I Schedule VI of the Indian Company Act 1956. No separate disclosure for issuance of Bonus shares as well as other shareholder details.
More company is prepared as peraPart II and Schedule VI bPart I and IIof Schedule VIcPart II of Schedule VIIdPart I of Schedule VIICorrect answer is option B. Form of Profit and Loss Account. Ministry of Corporate Affairs MCA Government of India has on 3.
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