Bharat Company Balance Sheet and Profit & Loss Account By CA. Kamal Garg 13th Edition July 2026

Company Balance Sheet and P&L Account Kamal Garg 13th Edition 2026 Company Balance Sheet and P&L Account Kamal Garg 13th Edition 2026 Descriptions It gives me immense pleasure to present before the readers thirteenth edition of the book on company Balance Sheet and Profit and Loss Account under accounting standard and schedule III for the financial Year 2025-2026. This book is serve as a ready reference for the corporates and chartered Accountants and other professionals involved directly and indirectly in the preparation accounting standards compliant annual accounts. Content 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 About Author: Kamal Garg :CA. Kamal Garg is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and an academic resource partner in KGMA, Delhi. He has also qualified post qualification course on Diploma in Information System Audit (DISA) conducted by ICAI. Besides this he is also an Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI). He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) [2012-2013 and 2020-2021] and Ind- AS (IFRS) Implementation Committee [2014-2015] of ICAI. He was also nominated as a special invitee member to the Committee on Banking, Insurance and Pension (2014-2015) of NIRC of ICAI.