Financial Statements of Non-Corporate Entities

Division 1
Accounting Standards
Chapter 1 – Accounting Standards for Non-Corporate Entities –
Chapter 2 – Gist of Accounting Standards and Exemptions Thereunder
Division 2
Financial Statements of Sole-Proprietorship
Chapter 3 – Basic Features of Financial Statements of Sole Proprietorship Concerns –
Chapter 4 – Specimen Financial Statements for Sole Proprietorship Concern –
Chapter 5 – Specimen notes to the financial statements regarding significant accounting policies for Sole Proprietorship Concern –
Division 3
Financial Statements of Partnership Firms
Chapter 6 – Basic Features of Financial Statements of Partnership Firms
Chapter 7 – Specimen Financial Statements for Partnership Firm –
Chapter 8 – Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for Partnership Firms –
Division 4
Financial Statements of HUF
Chapter 9 – Basic Features of Financial Statements of Hindu Undivided Family (HUF) –
Chapter 10 – Specimen Financial Statements for Hindu Undivided Family (HUF) –
Chapter 11 – Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for HUF –
Division 5
Financial Statements of NPOs
Chapter 12 – Basic Features of Financial Statements of Non-Profit Organisations (NPOs) –
Chapter 13 – Specimen Financial Statements for Non-Profit Organisations (NPOs) –
Chapter 14 – Specimen Notes to the Financial Statements Regarding Significant Accounting Policies for NPOs –
Division 6
Accounting Standards Disclosure Checklist
Chapter 15 – Checklists of Accounting Standards –
Chapter 16 – Commonly Observed AS Based Non-Compliances in Financial Statements to be Watchful for –
Division 7
Miscellaneous
Chapter 17 – Accounting Treatment for MAT Credit –
Chapter 18 – Expenditure Incurred During Construction Period –
Chapter 19 – Cash Flow Statement –
Chapter 20 – Construction Contracts –
Chapter 21 – Reporting under MSMED Act, 2006