CA Inter Advanced Accounting Financial Statement of Companies by CA Nitin Goel for May 2026 attempt. This session covers preparation and presentation of financial statements including Balance Sheet, Profit & Loss, and notes as per Schedule III and Accounting Standards. Financial Statements is one of the most important and scoring chapters in CA Inter Advanced Accounting, forming the base of company accounts and analysis .

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00:00 – Intro & Importance
02:25 – Books & Financial Statements
04:08 – Schedule III
06:56 – Balance Sheet (Equity & Liabilities)
15:28 – Current Liabilities
20:53 – Assets
28:45 – Profit & Loss
38:45 – Disclosures & Contingent Liabilities
45:43 – Adjustments
1:05:00 – Practical Q1
1:22:45 – Practical Q2
1:38:20 – Practical Q3
2:14:00 – Additional Points
2:17:48 – Dividend Rules
2:31:57 – Conclusion

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