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Balance Sheet Format

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33 views2 pages

Balance Sheet Format

Uploaded by

Jettastic Music
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Charanjeet Study Centre

BALANCE SHEET
As at __________
PARTICULARS Note No. Current Year Prev. Year
I EQUITY AND LIABILITIES
1. Shareholders Fund
a) Share Capital
i) Authorised Capital
ii) Issued Capital
iii) Subscribed Capital
iv) Called Capital
v) Paid up Capital
vi) Calls in Arrears
b) Reserves and Surplus
i) Capital Reserve
ii) Capital Redemption Reserve
iii) Security Premium Reserve
iv) Debenture Redemption Reserve
v) Revaluation Reserve
vi) Share option outstanding Account
vii) Other Reserves
viii) Balance in the statement of profit & loss
c) Money Received against Share Warrants
2. Share Application Money Pending Allotment
3. Non - Current Liabilities
a) Long Term Borrowings
i) Debentures or Bonds
ii) Term Loans from Banks
iii) Term Loan from Other Parties
iv) Deposits
v) Other Loans & Advances
b) Deferred Tax liabilities (Net)
c) Other Long Term Liabilities
i) Trade Payables
ii) Others
d) Long Term Provisions
4. Current Liabilities
a) Short Term Borrowings
i) Loan Repayable on demand from Banks
ii) Loan Repayable on demand from others
iii) Deposits
iv) Other Loans And Advances
b) Trade Payables
c) Other Current Liabilities
i) Current Maturities of Long Term Debts
ii) Interest Accrued but not due on Borrowings
iii) Interest Accrued and due on Borrowings
iv) Income Received on Advance
v) Unpaid Dividends
vi) Unpaid Matured Deposits and interest Accrued thereon
vii) Unpaid Matured Debentures and interest Accrued thereon
viii) Other Payables
d) Short Term Provisions
TOTAL
II ASSETS
1. Non - Current Assets
a) Fixed Assets
i) Tangible Assets
 Land and Building
Prepared By: Vikram Sir
Charanjeet Study Centre
 Furniture and Fixture
 Vehicles
 Plant and Office Equipment
ii) Intangible Assets
 Goodwill, Copyrights and Patents
 Brands/Trademarks and Computer Software
 Masthead and Publishing Titles
 Mining Rights
 Services and Operating Rights
 Licences and Franchise
 Recipes, Formulae, Models and Designs
iii) Capital Work in Progress
iv) Intangible Assets under Development
b) Non - Current Investments
i) Investment in Property
ii) Investment in Equity Instruments
iii) Investment in Preference Shares
iv) Investment in Government and Trust Securities
v) Investment in Debentures and Bonds
vi) Investment in Mutual Funds
vii) Investment in Partnership Firms
c) Deferred Tax Assets (Net)
d) Long Term Loans and Advances
i) Capital Advances
ii) Security Deposits
iii) Loans and Advances to related Parties
iv) Other Loans and Advances
e) Other Non – Current Assets
i) Long Term Trade Receivables
2. Current Assets
a) Current Investments
i) Investment in Equity Instruments
ii) Investment in Preference shares
iii) Investment in Government and Trust Securities
iv) Investment in Debentures and Bonds
v) Investment in Mutual Funds
vi) Investment in Partnership Firms
vii) Other Investment
b) Inventories
i) Raw Material
ii) Work in Progress
iii) Finished Goods
iv) Stock in Trade
v) Stores and Spares
vi) Loose Tools
c) Trade Receivables
i) Sundry Debtors
ii) Bills Receivables
d) Cash and Cash Equivalents
i) Balance with Banks
ii) Cash in Hand
iii) Cheques, Drafts on Hand
e) Short Term Loans and Advances
i) Loans and Advances to Related Parties
f) Other Current Assets
Notes: It is to be noted that details regarding share capital or in fact, any item of Balance Sheet and
Statement of Profit and Loss is to be given in notes.

Prepared By: Vikram Sir

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