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\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t![\"\"](\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/img8.jpg\")
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The report shall deal with the following<\/h5>\nThe state of company’s a.<\/h5>\n\u00a0<\/h5>\nffairs, the amount if any reserves if any, amount dividend (if any), material changes and commitments affecting the financial position, Conservation of energy, technology absorption, foreign exchange earnings and outgo.
Fullest information and explanations about every reservation, qualification or adverse remarks in the auditor’s report.<\/h5>\nDirectors’ responsibility statement.<\/h5>\n<\/details>\n
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Annual Accounts (Income statement) and Balance Sheet The annual accounts of a company consist of profit and loss account and a balance sheet.<\/h5>\nIn case of non-trading concerns income and expenditure account is prepared instead of a profit and loss account. The balance sheet shows the financial position of the company on a particular date<\/h5>\nThe Board of Directors must have annual accounts of the company prepared and present to them before the annual general meeting of the shareholders<\/h5>\nThe profit and loss account should be prepared for a period to the date of the meeting if it is the first annual general meeting.
The balance sheet of a company must give a true and fair view of the affairs of the company as at the end of a financial year<\/h5>\n
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Profit and Loss account of a company must give a true and fair view of the profit or loss of the company for the financial year.<\/h5>\n
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The report shall deal with the following<\/h5>\nThe state of company’s a.<\/h5>\n\u00a0<\/h5>\nffairs, the amount if any reserves if any, amount dividend (if any), material changes and commitments affecting the financial position, Conservation of energy, technology absorption, foreign exchange earnings and outgo.
Fullest information and explanations about every reservation, qualification or adverse remarks in the auditor’s report.<\/h5>\nDirectors’ responsibility statement.<\/h5>\n
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\u00a0<\/h5>\nLimitations of Published Accounts<\/h5>\n\u00a0<\/h5>\nMany of the balances reported in the accounts involve a large measure of estimation and subjective judgement, e.g. depreciation.<\/h5>\nThey are backward looking rather than forward looking<\/h5>\nThey contain information which is usually based on ‘out of date’ historical costs rather than current values.<\/h5>\nThey report some but not all of a company’s assets and liabilities<\/h5>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-40190","lesson","type-lesson","status-publish","hentry"],"yoast_head":"\nLesson 1: Components of Published Accounts - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-1-components-of-published-accounts-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 1: Components of Published Accounts - 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