Balance Sheet finalization most important work needs to be done for  Statutory Audit. Here the author tried to cover all the important points that need to be taken care of before finalization of balance sheet
source https://www.caclubindia.com/articles/things-to-be-checked-before-balance-sheet-finalization-45889.asp
source https://www.caclubindia.com/articles/things-to-be-checked-before-balance-sheet-finalization-45889.asp
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