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True financial statements correct; Schedule III format Companies Act 2013.
Ref: NCERT Accountancy Class XI Chapter 9 Financial Statements explains trading profit loss balance sheet preparation format Schedule III.
50% company accounts correct; share issue forfeiture pro-rata per Companies Act.
Ref: NCERT Accountancy Class XII Chapter 6 Company Accounts explains company formation share capital issue accounting treatment Companies Act 2013 provisions.
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