{"id":47355,"date":"2025-11-19T14:06:03","date_gmt":"2025-11-19T14:06:03","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-3\/lessons\/lesson-1-components-of-published-accounts-3\/"},"modified":"2025-12-15T11:47:14","modified_gmt":"2025-12-15T11:47:14","slug":"lesson-1-components-of-published-accounts-3","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-1-components-of-published-accounts-3\/","title":{"rendered":"Lesson 1: Components of Published Accounts"},"content":{"rendered":"
\n

\"\"<\/p>\n

Lesson 1: Essential Accounting and Financial Reports<\/h2>\n

Components of Published Accounts<\/h3>\n

\"\"<\/p>\n

Published Accounts Definition<\/h5>\n
The published accounts are the financial statements that every company has to issue annually<\/h5>\n
These accounts of a company are published to give greater publicity to the company and to enable the members, investors and public at large to understand the profitability and financial positions of the concern.<\/h5>\n
It is used to examine Profit utilization, Profit quality, Balance sheet strength and Trends with time (what do a series of accounts, representing several years).<\/h5>\n
\nAnnual Accounts<\/summary>\n

\"\"<\/p>\n

Annual Accounts (Income statement) and Balance Sheet The annual accounts of a company consist of profit and loss account and a balance sheet.<\/h5>\n
In 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>\n
The Board of Directors must have annual accounts of the company prepared and present to them before the annual general meeting of the shareholders<\/h5>\n
The 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<\/details>\n
\nProfit and Loss<\/summary>\n

\"\"<\/p>\n

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<\/details>\n
\nAccount Board of Director Report<\/summary>\n

\"\"<\/p>\n

The report shall deal with the following<\/h5>\n
The state of company\u2019s affairs, 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\u2019s report. Directors\u2019 responsibility statement.<\/h5>\n<\/details>\n


\"\"<\/p>\n

Limitations of Published Accounts<\/h5>\n
Many of the balances reported in the accounts involve a large measure of estimation and subjective judgement, e.g. depreciation.<\/h5>\n
They are backward looking rather than forward looking<\/h5>\n
They contain information which is usually based on ‘out of date’ historical costs rather than current values.<\/h5>\n
They report some but not all of a company’s assets and liabilities<\/h5>\n<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-47355","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\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-1-components-of-published-accounts-3\/\" \/>\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 - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 1: Essential Accounting and Financial Reports Components of Published Accounts Published Accounts Definition The published accounts are the financial statements that every company has to issue annually These accounts of a company are published to give greater publicity to the company and to enable the members, investors and public at large to understand the […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-1-components-of-published-accounts-3\/\" \/>\n<meta property=\"og:site_name\" content=\"Certifeka-edu\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-15T11:47:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 \u062f\u0642\u0627\u0626\u0642\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"WebPage\",\"webpage\"],\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-module\\\/lessons\\\/lesson-1-components-of-published-accounts-3\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-module\\\/lessons\\\/lesson-1-components-of-published-accounts-3\\\/\",\"name\":\"Lesson 1: Components of Published Accounts - 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