CA Kamal Garg Financial Statements of Non Corporate Entities

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Table of Contents

Financial Statements of Non-Corporate Entities
Author: CA Kamal Garg
Edition: 1st Edition, 2025

Part A: Conceptual Framework & Applicability

1. Introduction to Non-Corporate Entities

2. Classification of Non-Corporate Entities (Level I to IV)

3. ICAI Framework for Preparation & Presentation of Financial Statements

4. Applicability of Accounting Standards to Non-Corporate Entities

5. Fundamental Accounting Assumptions and Concepts

Part B: Components of Financial Statements

6. Structure and Format of Financial Statements

7. Preparation of Balance Sheet – Key Line Items Explained

8. Preparation of Profit & Loss Account – Income and Expense Recognition

9. Notes to Accounts – Disclosure Requirements

10. Cash Flow Statement – Applicability and Format

11. Capital & Drawings: Accounting Treatment in Sole Proprietorships and Firms

Part C: Accounting Standards (AS) for Non-Corporate Entities

12. Overview of AS Applicable to Non-Corporate Entities

13. AS 1 to AS 10 – Key Provisions with Illustrations

14. AS 11 to AS 29 – Simplified Application for Non-Corporate Entities

15. Disclosure Checklist for Applicable AS

16. Differences Between Corporate and Non-Corporate Reporting

Part D: Sector-Specific Guidance

17. Financial Statements of Partnership Firms

18. Financial Statements of LLPs

19. Financial Statements of Trusts and Societies

20. Financial Reporting in Educational Institutions and NGOs

21. Financial Reporting for Professionals (Doctors, Lawyers, Consultants)

Part E: Practical Application

22. Illustrative Financial Statements (Firms, Trusts, LLPs)

23. Sample Notes to Accounts and Schedules

24. Format of Engagement Letter and Management Representations

25. Common Errors in Preparation and Presentation

26. Audit and Tax Implications of Financial Statements

Part F: Annexures and Appendices

• Appendix A: Revised AS Applicability Chart for Non-Corporate Entities

• Appendix B: Key ICAI Announcements and Clarifications

• Appendix C: Glossary of Terms

• Appendix D: Formats of Financial Statements (Editable Templates)