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Final accounts
Final accounts give a concise idea about the profitability and financial position of a business to its management, owners, and other interested parties. All business transactions are first recorded in a journal. They are then transferred to a ledger and balanced. These final tallies are prepared for a specific period. The preparation of a final accounting is the last stage of the accounting cycle.
The term "final accounts" includes the ''trading account'', the ''profit and loss account'', and the ''balance sheet''. Section 209 of the Companies Act 1956 makes it compulsory for companies to keep certain books of accounts.
== Legal Provisions ==
Sections 209 to 220 of the Indian Companies Act 1956 deal with legal provisions relating to preparation and presentation of final accounts by companies. Section 210 deals with preparation of final accounts by companies, while section 211 deals with the form and contents of the balance sheet and the profit and loss account.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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