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Financial statement is defined u/s ________________
Financial statement includes ______________
i. B/S
ii. P/L
iii. Cash Flow
iv. Statement of changes in equity
v. Any annexures
Books of accounts of any company must be prepared as per which basis?
Books of accounts of any company must be prepared as per which system?
Books of accounts of any company must explain transactions effected at –
Company shall keep their books of accounts in ____________________
registered office of ABC Ltd. Is situated at Ahmedabad, Branches of it is situated at Rajkot and Baroda. Board has decided to keep Rajkot branch’s Books of accounts at Baroda branch. Company can keep its books at __________
Registered office of ABC Ltd. Is situated at Rajkot. Board of directors wants to keep its books of accounts at branch office Ahmedabad, company can keep its books at________________
electronic records of books of accounts of the company, should not be disposed until ________________
If a company maintains its books of accounts in electronic forms, then it shall intimate to the registrar ______________ on an annual basis.
The books of accounts etc must be kept at __________
If a company wants to keep books of accounts at any other places in India, then the company shall file a notice to registrar containing full address of such place. This notice shall be filed within ______________ days.
If a company wants to keep books of accounts at any other places in India, then the company shall file a notice to registrar containing full address of such place. This notice shall file in form no. ________________
For how much time the company shall preserve the Books of accounts of the company?
Books of accounts maintained in India is open for inspection by Directors. This statement is ________________.
If company is keeping its books of accounts outside India, then it shall be sent to registered office ______________.
If company is keeping its books of accounts outside India, and any document is required by the directors, then they shall request for the same to the company. Company shall produce the same within __________from the date of ____________________.
Inspection of books of accounts of subsidiary shall be made only by the person authorised by _______________-
Who is liable in case of default in maintenance and inspection of books of accounts?
What is the punishment for contravention in case of default in maintenance and inspection of books of accounts?
Financial statement shall comply with ________________
If financial statement of any company is not complying with AS, then it should disclose_______ in its FS
Which section is giving understanding regarding financial statements?
At every general meeting, board shall lay ___________ details.
Financial statements of the company shall be made as per schedule _____________
Preparation of CFS shall not be required for a company if
Company has to attach a separate statement containing salient features of the FS of its subsidiaries and associated company in form _______________
The persons responsible to comply with sec – 129 (Financial Statements) are?
in case of absent of MD, CFO, whole time director in charge of finance, or any person charged this duty by board, who will be the person responsible for complying with section – 129?
In case of non-complying with section 129, all persons responsible shall be liable for _____________________
Section – 129 shall not apply________
Provision of reopening of Accounts by court or tribunal order is given u/s __________
An application shall be made to court or tribunal by whom, to reopen accounts u/s 130?
i. CG
ii. SEBI
iii. Income tax authority
iv. Any other statutory regulation body or authority v. Any person concerned
no order shall be made by court or tribunal for opening of Accounts, for a period earlier than _______________
If the company had been given order by CG u/s – 128 to keep books of accounts for more than 8 FYs, then court or tribunal can give order to open such books. This statement is ______________
ABC Ltd. has revised the Accounts by reopening it u/s 130. Which accounts shall be final, Choose the correct option