Book: Financial Statements of NON-CORPORATE ENTITIES

By CA Kamal Garg

Book title: Financial Statements of NON-CORPORATE ENTITIES

1st edn., 2025

About Book

Division 1: Accounting Standards

Chapter 1       Accounting Standards for Non-Corporate Entities               

Chapter 2       Gist of Accounting Standards and Exemptions Thereunder 

Division 2: Financial Statements of Sole-Proprietorship

Chapter 3       Basic Features of Financial Statements of Sole Proprietorship Concerns     

Chapter 4       Specimen Financial Statements for Sole Proprietorship Concern      

Chapter 5       Specimen notes to the financial statements regarding significant accounting policies for Sole Proprietorship Concern                                                          

Division 3: Financial Statements of Partnership Firms

Chapter 6       Basic Features of Financial Statements of Partnership Firms

Chapter 7       Specimen Financial Statements for Partnership Firm            

Chapter 8       Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for Partnership Firms                                                                   

Division 4: Financial Statements of HUF

Chapter 9       Basic Features of Financial Statements of Hindu Undivided Family (HUF)           

Chapter 10     Specimen Financial Statements for Hindu Undivided Family (HUF)          

Chapter 11     Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for HUF                                                                                       

Division 5: Financial Statements of NPOs

Chapter 12     Basic Features of Financial Statements of Non-Profit Organisations (NPOs)          

Chapter 13     Specimen Financial Statements for Non-Profit Organisations (NPOs)         

Chapter 14     Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for NPOs                                                                                     

Division 6: Accounting Standards Disclosure Checklist

Chapter 15     Checklists of Accounting Standards                                     

Chapter 16     Commonly Observed AS Based Non-Compliances in Financial Statements to be Watchful for                                                                                               

Division 7: Miscellaneous

Chapter 17     Accounting Treatment for MAT Credit                                

Chapter 18     Expenditure Incurred During Construction Period               

Chapter 19     Cash Flow Statement                                                             

Chapter 20     Construction Contracts                                                          

Chapter 21     Reporting under MSMED Act, 2006