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
![](https://s3.us-east-1.amazonaws.com/s3.clickuniv.com/media%20/Final%20Account-1-screen%20shot.png)
![](https://s3.us-east-1.amazonaws.com/s3.clickuniv.com/media%20/Final%20Account-Manufacturing%284%29.jpg)
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