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Question regarding paper of account in cs june 2012 exam
Clarification on applicability of Schedule VI of Companies Act, 1956 for June 2012 Examination
The Ministry of Corporate Affairs (MCA) under notifications number S.O. 447(E) and 653(E) dated 28th February, 2011 and 30.03.2011 respectively notified that the annual accounts for the financial year ending 31st March 2012 shall be prepared in accordance with the revised Schedule VI.
Since any amendment coming into force before six months from the date of exam ination forms part of syllabus for exam ination, the new Schedule VI of the Companies Act, 1956 shall be applicable to June, 2012 exam ination.
Source: https://www.icsi.edu/docs/WebModules/LinksOfWeeks/clarification_on_applicability.htm
Pls tell me what is the schedule 6 ?
Schedule VI is a detail of standard procedure to draft Balance Sheet as per Companies Act. A person should go through Schedule VI to get the detailed knowledge regarding the drafting of Balance Sheet.
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