Financial Statements of a Company & Components (Schedule III) | Concept No. 20 | Class 12 Acc
Автор: Success Mantra - CA Manish Kalra
Загружено: 2025-12-11
Просмотров: 14
Описание:
In this video, we explain Concept No. 20 – Financial Statements of a Company and the components prescribed under Schedule III of the Companies Act, 2013 for Class 12 Accountancy.
Students will understand what financial statements are, why companies prepare them, and how Schedule III formats the Balance Sheet and Statement of Profit and Loss.
This topic is extremely important for CBSE Board exams and is frequently asked in 1-mark, 3-mark, and theory-based questions.
What is covered:
Meaning of Financial Statements of a Company
Objectives of Financial Statements
Components of Financial Statements as per Schedule III:
Balance Sheet
Statement of Profit and Loss
Notes to Accounts
Structure of Company Balance Sheet
Classification of Assets and Liabilities
Current vs Non-Current
Format of Statement of Profit and Loss
Importance of Notes to Accounts
Board-oriented theory explanation
This video is ideal for Class 12 CBSE students preparing for the 2026 Board Examination.
Channel: Success Mantra for Class 11 and 12
Educator: CA Manish Kalra
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