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Finalisation of BS

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(Querist)
01 October 2009 Can anyone help me to finalise Balance sheet .. need step by step procedure for finalisation of Balance Sheet , wana know abt provisions , can anyone help me in this matter.
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CA Anisha Ray

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CA Anisha Ray (Expert)
16 October 2009 There are no steps for einalising a Balance Sheet.For Finalising Accounts one needs to have a thorough knowledge of the business whose accounts are being finalised, there are many things to be considered like,

Whether all income has been booked , Expenses incurred have been booked, Expenses which have been incurred but whose bills are not available, to be provided for, Depreciation calculation , Deferred Tax Application, Current tax provision etc.

U need to be more specific in ur queries.
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