Presentaion of asns- doubt??

hello friends,

Because we have to prepare balance sheet and p&l ac as per revised schedule 6, it takes more time to complete the questions and attending full paper is like a dream for me. so i wanted advice regarding the foll:

1. should we put lines for p&L AC and other ledger acc?????

2. should we write the word " particulars" in the format??

3. should we write the words "to" and "by"???

4.  what about in costing???/

can this be avoided????