Answer Posted / h.r. sreepada bhagi

Provisional Balance Sheet is the one prepared as at the end
an accounting period as per the books of accounts before
statutory audit. In other words it's an un-audited Balance
Sheet, which may be subject to change during the course of
statutory audit.
Where as the a Projected Balance sheet, is a Balance Sheet
as at the end of a future accounting period, which is
prepared to present the Financial position as per the
present plans. Generally projected Accounts Statements are
prepared for 3, 5, 7 or longer future years to present to
banks, financial institutions, venture capitalists or any
one who is a potential investor in or a lender to the company.
Here Financial Statemetns means Profit & loss Account &
balance Sheet. it may also include Cash-Flow Statements,
Funds-Flow Statements, Explanatory Notes, Assumptions, etc.

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