Financial Statements of Non-Corporate Entities
by CA Kamal GargCONTENTS AT A GLANCE
| Bharat? | 5 |
| Preface | 7 |
| Detailed Contents | 11 |
DIVISION I
Accounting Standards
| Chapter 1 Accounting Standards for Non-Corporate Entities | 3 |
| Chapter 2 Gist of Accounting Standards and Exemptions Thereunder | 40 |
Division 2
Financial Statements of Sole-Proprietorship
| Chapter 3 Basic Features of Financial Statements of Sole Proprietorship Concerns | 95 |
| Chapter 4 Specimen Financial Statements for Sole Proprietorship Concern | 106 |
| Chapter 5 Specimen notes to the financial statements regarding significant accounting policies for Sole Proprietorship Concern | 129 |
Division 3
Financial Statements of Partnership Firms
| Chapter 6 Basic Features of Financial Statements of Partnership Firms | 145 |
| Chapter 7 Specimen Financial Statements for Partnership Firm | 159 |
| Chapter 8 Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for Partnership Firms | 181 |
Division 4
Financial Statements of HUF
| Chapter 9 Basic Features of Financial Statements of Hindu Undivided Family (HUF) | 197 |
| Chapter 10 Specimen Financial Statements for Hindu Undivided Family (HUF) | 212 |
| Chapter 11 Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for HUF | 234 |
Division 5
Financial Statements of NPOs
| Chapter 12 Basic Features of Financial Statements of Non-Profit Organisations (NPOs) | 249 |
| Chapter 13 Specimen Financial Statements for Non-Profit Organisations (NPOs) | 265 |
| Chapter 14 Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for NPOs | 289 |
Division 6
Accounting Standards Disclosure Checklist
| Chapter 15 Checklists of Accounting Standards | 307 |
| Chapter 16 Commonly Observed AS Based Non-Compliances in Financial Statements to be Watchful for | 398 |
Division 7
Miscellaneous
| Chapter 17 Accounting Treatment for MAT Credit | 415 |
| Chapter 18 Expenditure Incurred During Construction Period | 417 |
| Chapter 19 Cash Flow Statement | 429 |
| Chapter 20 Construction Contracts | 434 |
| Chapter 21 Reporting under MSMED Act, 2006 | 440 |
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