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of <h1>Guidelines for Liquidators: Prepare Detailed Statement of Account in Voluntary Winding-Up Under Section 551 of Companies Act, 1956.</h1> The instructions for preparing a statement of account by a liquidator in a voluntary company winding-up under section 551 of the Companies Act, 1956. It specifies that the statement should detail all realizations and disbursements, including receipts from asset sales and payments to creditors. It requires separate accounts for trading activities and dividends, and mandates that unclaimed dividends be recorded in the Companies Liquidation Account. The document includes forms and annexures for reporting assets, liabilities, and other financial details, emphasizing transparency and accuracy in the liquidation process.
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