Which of the following is not a part of the financial statement of a company?

Ledger Account

The correct answer is option 2- Ledger Account.

Ledger Account are not included in financial statements of a company.

Financial statements are the basic and formal annual reports through which the corporate management communicates financial information to its owners and various other external parties which include investors, tax authorities, government, employees, etc. These refer to: the balance sheet (position statement) as at the end of accounting period, the statement of profit and loss of a company and the cash flow statement.

• Cash Flow Statement- The cash flow statement provides information about how cash and cash equivalents move in and out of a company during a specific period.
• Statement of Profit & Loss- The income statement shows a company's financial performance over a specific period, typically a  financial year.
• Balance Sheet- The balance sheet is a snapshot of a company's financial position at a specific point in time, usually at the end of a  financial year.