Provisional Final Accounts of Triveni Engineering Limited
| Case Code: FINC194 Case Length: 4 Pages Period: - Pub Date: 2022 Teaching Note: Available |
Price: Rs.200 Organization: Triveni Engineering Limited Industry: Industrial Goods & Machinery Countries: India Themes: Financial Accounting & Reporting, Final Accounts |
Abstract Case Intro 1 Case Intro 2 Excerpts
Abstract
This case study “Provisional final accounts of Triveni Engineering Limited” covers the dilemma an MBA student faced during her summer internship program at Triveni Engineering Limited (Triveni Engineering), a manufacturing company. The student had been tasked with preparing the financial statements of the company. Being a science graduate, she had a lot of doubts and questions and was not sure how to prepare the final accounts based on the company’s Trial Balance and the additional information provided by Triveni Engineering.
This case study helps students learn how to prepare the final accounts based on the Schedule 3 format of the Companies Act, 2013. It also deals with the preparation of working notes for all the adjustments provided after the trial balance.
Issues
The case is structured to achieve the following teaching objectives:
- To understand the preparation of statement of profit and loss.
- To understand the preparation of balance sheet after making certain adjustments
- To understand the format of financial statements provided under Schedule 3 of Companies Act, 2013
Contents
Keywords
Financial Accounting; Balance sheet; Schedule 3 format; Companies Act, 2013; Financial statements; Profit and Loss account; Authorized capital; Tangible assets; Trade Receivables;
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