final accounts .pptx
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The document discusses the final accounts of a company which are prepared at the end of a fiscal year to provide a clear picture of the company's financial position to management and other stakeholders. The final accounts consist of a balance sheet according to Schedule III of the Companies Act 2013 and a statement of profit and loss. The balance sheet outlines the company's equity and liabilities including shareholders' funds, as well as its assets classified as current or non-current. The statement of profit and loss summarizes the company's revenues, costs, expenses, and earnings per share for a specified period. The objectives of preparing final accounts are to determine profit or loss, financial position, and act as a source of information for users.
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This is to certify that the main project report entitled A Study on “FINANCIAL
ANALYSIS” with reference to NAGA HANUMAN SOLVENT OIL, PVT.LYD, BHIMADOL.”
submitted to Jawaharlal Nehru University in partial fulfillment of the requirement for the award
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RPMS TEMPLATE FOR SCHOOL YEAR 2023-2024 FOR TEACHER 1 TO TEACHER 3
final accounts .pptx
- 1. COMPANY’S FINAL ACCOUNTS Submitted-To Dr Pooja jain Submitted- By Aditya Kanchan ,Arjit Agrawal Gunjan Deo ,Divyanshi gupta
- 2. MEANING OF FINAL ACCOUNTS OF COMPANY Prepared by a joint stock company at the end of a fiscal year. The purpose of creating final accounts is to provide a clear picture of the financial position of the organisation to its management, owners, or any other users of such accounting information. Final account preparation involves preparing a set of accounts and statements at the end of an accounting year. The final account consists of the following accounts:
- 3. OBJECTIVES OF FINAL ACCOUNT OF A COMPANY PREPARATION 1) To determine profit or lossincurred by a company in a givenfinancial period 2) To determine thefinancial position of the company 3) To act as a sourceof informationto convey the users of accounting information (owners, creditors, investors and other stakeholders)aboutthe solvencyof thecompany. 4) To improveeconomic development in the country by promoting entrepreneurship. 5) To promoteCorporate Governance in India.
- 4. Balance Sheet of a Company as per Schedule III of the Companies Act 2013》
- 7. Schedule III of the Companies Act, 2013 PART II – STATEMENT OF PROFIT AND LOSS
- 10. EQUITY AND LIABILITIES:- • Shareholders’ fund is an account on a company’s balance sheet that consists of share capital plus retained earnings. It also represents the residual value of assets minus liabilities. Shareholders fund basically accumulated funds of shareholders that’s why it is the major head under equity and liabilities part of company balance sheet. • Accounting equation: Shareholders’ fund = Assets- Liabilities.
- 11. ASSETS:- • An asset is an item that the company owns, with the expectation that it will yield future financial benefit. This benefit may be achieved through enhanced purchasing power (i.e., decreased expenses), revenue generation or cash receipts. • Different types of assets current and non current.
- 12. STATEMENT PROFIT AND LOSS:- • Profit and loss (P&L) statement refers to a financial statement that summarizes the revenue costs, and expenses incurred during a specified period, usually a quarter or fiscal year. • And many more heads comes under it like revenue from oprations,other incomes, earning per share.
- 13. THANKYOU