Thanks very much for your reply sir. I saw and read Fourth and Fifth Schedule of Companies Ordinance, 1984. Plus, I also saw financial statement of a company. I got an idea. There are three more questions which I wanted to ask:

(a) What about Profit and Loss Appropriation Account? We have to adjust those entries in Income Statement? Or we can make T-account of Profit and Loss Appropriation and then take appropriated profit in Balance Sheet (which will be in statement format)?

(b) In Partnership Final Accounts, when we are making Capital Accounts of partners, there also those accounts need to be in statement format (Statement of Partner's Capital)?

(c) Is Bank Reconciliation Statement included in CSS syllabus?

Regards