Financial Statements comprise of the following financial statements:
(i) Manufacturing Account for manufacturing enterprises,
(ii) Trading and Profit and Loss Account and
(iii) Balance Sheet.
In this chapter I will discuss the final account of the manufacturing company under the following head.
13.01 Manufacturing Account
13.02 Trading A/c
13.03 Profit and Loss A/c
13.04 Operating Profit and Net Profit
13.05 Balance Sheet