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Particulars Rs. Rs. RS.: Total Capital

This document outlines the sources and application of funds for a company. It lists owners' funds such as equity share capital, reserves and surpluses, and losses. It also lists borrowed funds such as secured and unsecured loans. For application of funds, it details net fixed assets including tangible assets and intangible assets. It also lists long-term investments and components of working capital including current assets and current liabilities.

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MAHEK_KHAN81
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47 views3 pages

Particulars Rs. Rs. RS.: Total Capital

This document outlines the sources and application of funds for a company. It lists owners' funds such as equity share capital, reserves and surpluses, and losses. It also lists borrowed funds such as secured and unsecured loans. For application of funds, it details net fixed assets including tangible assets and intangible assets. It also lists long-term investments and components of working capital including current assets and current liabilities.

Uploaded by

MAHEK_KHAN81
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Particulars I. Sources of Funds : 1. Owners' Funds : A). Capital : i). Equity Shares Capital ii).

Preference Share Capital Total Capital Add : B). Reserves and Surplus : i). Capital Reserve ii). Capital Redemption Reserve iii). Share Premium iv). General Reserve v). Profit & Loss A/C Cr. Balance vi). Sinking Fund / Other Funds Total Reserves and Surplus Less : C). Losses & Fictitious Assets : i). Profit & Loss A/C Dr. Balance ii). Misc. Expenditure not written off Preliminary Expenses Share issue Expenses Discount on issue of Shares & Debentures Deferred Revenue Expenditure Total Losses & Fictitious Assets Total Owners' Funds 2. Borrowed Funds : A). Secured Loans : i). Debentures or Bonds ii). Loans from Banks iii). Loans from other Financial Institutions Total Secured Loans B). Unsecured Loans : i). Public Deposits (Fixed Deposits from Public)

Rs.

Rs.

Rs.

ii). Other Loans Total Unsecured Loans Total Borrowed Funds Total Funds Available / Capital Employed

II. Application of Funds : 1. Net Fixed Assets : A). Tangible : i). Land and Building (Cost) Less : Depreciation ii). Leaseholds (Cost) Less : Depreciation iii). Plant & Machinery (Cost) Less : Depreciation iv). Furniture & Fittings (Cost) Less : Depreciation v). Vehicles (Cost) Less : Depreciation Net Tangible Assets B). Intangible : i). Goodwill ii). Patents, Trademarks & Designs Net Intangible Assets C). Capital Work-in-Progress : Total Net Fixed Assets 2. Long Term Investments : i). Trade Investments ii). Investments in Immoveable Properties iii). Investments in Capital of Partnership Firms 3. Working Capital : Quick Assets : a). Cash & Bank b). Debtors (Net)

c). Bills Receivable d). Accrued Income e). Short Term / Marketable Investments Total Quick or Liquid Assets Add : i). Inventory ii). Pre-Payments (Prepaid Expenses, Advance Tax etc..) Total Current Assets Less : Quick Liabilities a). Creditors b). Bills Payable c). Advances Received d). Outstanding Expenses e). Accrued Interest f). Provision for Taxation g). Unclaimed Dividend h). Proposed Dividend Total Quick Liabilities Add : Bank Overdraft Total Current Liabilities Net Current Assets or Working Capital Total Assets or Total Funds Employed

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