Company Balance Sheet and Profit & Loss Account under Accounting Standards & Schedule III (for the F. Y. 2023-2024)

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 - 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