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easyMCQCUET Accountancy 2022 15 July Shift 22026Accountancy
1 attempts0% success rate1 mark

Financial Statements of a company do not include:

  1. A
    Balance Sheet
  2. B
    Statement of Profit and Loss
  3. C
    Cash flow statement
  4. D
    Ratio Analysis

Solution & Step-by-step Explanation

As per Section 2(40) of the Companies Act, 2013, financial statements include a Balance Sheet, a Statement of Profit and Loss, a Cash Flow Statement, a Statement of Changes in Equity (if applicable), and explanatory notes. Ratio Analysis is a tool used for analyzing financial statements and is not a part of the financial statements themselves.

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Financial Statements of a company do not include:
A
Balance Sheet
B
Statement of Profit and Loss
C
Cash flow statement
D
Ratio Analysis

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