“Final Accounts of Companies + Eligibility Criteria for WBA&AS Limited Departmental Examination

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“Final Accounts of Companies + Eligibility Criteria for WBA&AS Limited Departmental Examination
Final Accounts of Companies – Omega Ltd. (Schedule III Format)**

*(B) Eligibility Criteria for WBA&AS Limited Departmental Examination*
Perfect for your educational channel.
Welcome to the WBA&AS Limited Departmental Examination Guide Channel!**
In today’s video, we cover *two highly important topics* for commerce students, government officers, and departmental exam aspirants:

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🔷 *Part 1: Preparation of Final Accounts of a Company (Schedule III – Omega Ltd.)*

This session provides a *complete, exam-oriented solution* to the Final Accounts question of *Omega Ltd.*, including:

Balance Sheet preparation as per *Companies Act, 2013 – Schedule III*
Statement of Profit & Loss with proper classification
Full **Notes to Accounts**:

Share Capital
Reserves & Surplus
Property, Plant & Equipment
Depreciation workings
Profit on sale of machinery
Revaluation adjustments
Treatment of interim and final dividends
Step-by-step workings exactly as expected in *CA, CMA, CS, B.Com. and Departmental Exams*

This video helps students understand how to *present professional financial statements* with all the adjustments handled correctly.

2: Eligibility Criteria for WBA&AS Limited Departmental Examination (WBPSC)*

We also explain *who is eligible* to appear for the **West Bengal Audit & Accounts Service Limited Departmental Examination**, including:

Minimum service requirements
Cadres eligible under existing government rules
Age restrictions (if applicable)
Relaxations and special conditions
Promotion pathway from feeder posts
Role of the departmental controlling authority
Important government notifications & service rules relevant for LDE
Practical guidance for officers preparing for the upcoming examination

This section is extremely useful for **officers of the Finance Department, Directorate of Treasuries, Local Fund Audit, Internal Audit, Municipal Accounts, and other eligible cadres**.

⭐ *What You Will Learn from This Video*

✔ How to prepare company final accounts in a structured, scoring manner
✔ How to write Notes to Accounts with clarity for exam purposes
✔ How to handle depreciation, revaluation, disposal of assets
✔ Complete understanding of *LDE eligibility* under WBPSC
✔ How to plan your preparation for WBA&AS Limited Departmental Examination
🔔 *Subscribe for More Educational Content*

This channel is dedicated to helping students and officers prepare for:

WBA&AS Limited Departmental Examination
Civil Audit, Accounts & Service Rules
WBFR, WBSR, WBTR
Indian Accounts, Financial Administration & General Knowledge
CA Inter Auditing & Accounting concepts
Practical Accounting and Treasury Operations

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