FINANACIAL STATMENETS OF COMAPNY

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my query is regarding balance sheet under
Note no
1.Shareholder's Funds.
a. share capital. 2

when I'm practice problem in books numbering start with .
when I seen actual company balancesheet in my office numbering start with 2..

why??
kindly resolve my query with explanation



thanks
Replies (1)
books don't follow policies just for practice


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