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finalisation

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(Querist)
28 April 2009 kindly plz advice me How the Steps to be Finalisation Of Accounts or means in Actually Care For doing Finalisation
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CA RAMESH KUMAR AHUJA

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CA RAMESH KUMAR AHUJA (Expert)
28 April 2009 During the course of finalisation the following points may be considered that:

Accounts are arithmetically correct
Banks are reconciled
Accounts are prepared on mercantile system of accounting.
Ledgers have been scrutinised and all notes of scrutiny have been cleared.
Due care has been taken of all the applicable Accounting Standards.
Final accounts have been prepared on the basis of Schedule VI of the Companies Act, if a company.
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