Format of Balance Sheet as per Companies Act 2013 Part I of Schedule III

I EQUITY AND LIABLITIES

1. Shareholders’ Funds 1. Capital Reserves
1. Authorised Capital
a) Share Capital 2. Capital Redemption Reserve
2. Issued Capital
3. Securities Premium Reserve
3.Subscribed Capital
4. Debenture Redemption Reserve
i) Subscribed and fully paid
5.Workmen Compensation Reserve
ii) Subscribed but not fully paid
6. Investment Fluctuation Reserve
Less: Calls in Arrears
7. Revaluation Reserve
Add: Forfeited Shares
8. Share Option Outstanding
9. Balance is Statement of Profit and
b) Reserves and Surplus Loss (Dr. / Cr.)
c) Money received against share warrants 10. Accumulated profits/ Retained
Earnings
2. Share Application Money Pending Allotment
1.Debentures/ Bonds
3. Non- Current Liabilities
2. Public deposits
a) Long Term Borrowings 3. Long Term Maturities of finance lease

b) Deferred Tax Liabilities 1. Premium on redemption of Debentures/ Preference shares

2.Trade Payable (If Payable after 12 months or operating cycle)
c) Other Long Term Liabilities
3.Purchase of fixed assets on Deferred payment basis

1.Provision for Retirement Benefit/ Employee benefit If Payable after

d) Long Term Provisions
2. Provision for Warranty 12 months or
3. Provision for Workmen Compensation Reserve operating cycle

4. Current Liabilities 1. Bank Overdraft/ Cash Credit

a) Short Term Borrowings 2. Loans Payable on Demand 1. Calls in Advance
2. Interest on Calls in Advance
b) Trade Payables 1. Creditors 3. Unpaid Dividend/ Unclaimed Dividend
2. Bills Payable 4. Outstanding Expenses
5. Incomes Received in Advance
6. Interest accrued and due on borrowings
c) Other Current Liabilities
7. Interest accrued and not due on
borrowing
8. Current Maturities of Long Term Debts
9. Excess Application Money Received for
allotment of securities due for refund
and interest there on
10. Unpaid Matured Deposits/ Debentures
and interest there on
11. Output CGST, SGST, IGST

1. Provision for Tax

2. Provision for Expenses( like for Rent, Electricity, Telephone, etc.)
3. .Provision for Retirement Benefit/ Employee benefit If Payable within 12
d) Short Term Provisions
4. Provision for Warranty months or operating
5. Provision for Workmen Compensation Reserve cycle
II ASSETS 1. Goodwill
1. Land 2. Brands/ Trademarks
1. NON-CURRENT ASSETS 2. Buildings 3. Computer Software
a) Fixed Assets 3.Plant and Machinery 4. Mining Rights
i) Tangible Assets 4.Furniture and Fixtures 5. Mastsheads and Publishing Titles
5. Computers 6. Copyrights
6. Vehicles 7. Patents
7. Office and Equipment 8. Recipes
9. Formulas
ii) Intangible Assets 10. Model and Designs
11.Licences and Franchises
iii) Capital Work in progress Fixed Tangible Assets which are 12. Prototypes
under constuction 13. Services and operating
14. Other Intellectual Property
iv) Intangible Assets under Like patents, intellectual property under development
development
Investments for more than one year (not for the purpose of resell)
b) Non-Current Investments Trade Investments(Investments made by a company in shares or debentures of
another company to promote its own trade and business)

c) Deferred Tax Assets(Net)

1. Capital Advances( For Purchase of Capital goods e.g. Plant)
d) Long term Loans and Advances 2. Security Deposit ( for Telephone/ electricity meter, dealership)
3. Advances to employees (long term)

1.Long Term Trade Receivables

e) Other Non-Current Assets
2. Unamortised expenses/ losses

2. CURRENT ASSETS Investments which are held to be converted into cash within a short
a) Current Investments period i.e within 12 months from the date of purchase of
investments

b) Inventories 1. Stores and Spare Parts

2.Loose Tools
3.Raw Materials, Finished Goods, Work in Progress

c) Trade Receivables 1. Debtors

2. Bills Receivable 1. Bank Balance
2. Cheque(Draft) In Hand
3. Cash in hand
d) Cash and Cash Equivalents 4.Treasury Bills
5. Commercial Papers
6. Bank Deposits

e) Short Term Loans and Advances Which are expected to realizes within 12 months

f) Other Current Assets 1. Prepaid Expenses 5. Advance Tax

2. Accrued Incomes
3. Dividends Receivables
4. Interest Accrued on Investments