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Company accounts Schedule III

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(Querist)
26 August 2022 As per companies act new Sch III amount are to be rounded.

Suppose I have a figure Rs.189,593 in Balance sheet and I wants to round it off to nearest hundreds.

What is the amount in Balance sheet? Rs.1895.93 or 1896 or 189600 ?

Also if balance sheet schedule have no figure whether I wants to disclose Empty schedule?

Pls reply
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
31 August 2022 It's 1896 or 1895.93.
Say figures in hundreds.

No need to disclose empty schedule.

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