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Answer Posted / h.r. sreepada bhagi
The process of preparing Profit & Loss Account & Balance
Sheet with relevant schedules and notes for an Accounting
period is called Finalization of Accounts.
The Final Accounts are signed by the
proprietor/partner/directors of the business organization &
also by the auditors & company secretary (wherever
required). The finalised accounts will be presented to the
board of directors, shareholders in AGM & filed with the
concerned government departments,.
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