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What do you understand by the final accounts of a company? Mention the various provisions of the Companies Act according to which the final accounts of a company are prepared and presented.

Meaning of Final Account. It is mandatory for every company in India to prepare and keep books of account, other related books, forms and statements in its registered office. The company is required to prepare its books of account on accrual basis according to the double-entry system. Every company should prepare and publish the final …

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