Question
Which Schedule of the Companies Act, 2013 deals with the
general instructions for preparation and presentation of the final accounts of a company?Solution
There are a total of 7 schedules in the Companies Act, 2013. The form for Final accounts (i.e. Balance Sheet and Profit & Loss account) is given under Schedule 3. It is also referred to as Revised Schedule VI as this topic was initially dealt with Schedule VI of the erstwhile Companies Act 1956.
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