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        LLP

        Form No. 87C - General Ledger

        Limited Liability Partnership (Winding up and Dissolution) Rules, 2010
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        General ledger maintenance in LLP liquidation requires the liquidator to specify heads of account and record balances. Form No. 87C sets out a General Ledger template for LLPs in liquidation with spaces for LLP identification, petition number, head of account and ledger columns (Date; Particulars; Dr.; Cr.; Balance) and directs that a separate General Ledger be maintained for each LLP, with the Liquidator authorised to determine appropriate heads of account such as property account, investment account, book debts and debtors.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                General ledger maintenance in LLP liquidation requires the liquidator to specify heads of account and record balances.

                                Form No. 87C sets out a General Ledger template for LLPs in liquidation with spaces for LLP identification, petition number, head of account and ledger columns (Date; Particulars; Dr.; Cr.; Balance) and directs that a separate General Ledger be maintained for each LLP, with the Liquidator authorised to determine appropriate heads of account such as property account, investment account, book debts and debtors.


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