aification of items in balance sheet of a company under Major heads andSub-heads

Items
Major Head Sub-head (if any)
Prepaid Insurance Current Assets Other Current Assets
Investment in shares or debentures of another company Non Current Assets Non Current Investments
Calls-in-arrears Shareholders' Funds Share Capital/Subscribed Capital
4. Unpaid/unclaimed dividend Current Liabilities Other Current Liabilities
Capital Reserve Shareholders' Funds Reserves and Surplus
6 Loose Tools Current Assets Inventories
Capital work-in-progress Non Current Assets Fixed Assets
8.
Patents being developed by the company Non Current Assets Fixed Assets- Intangible
Assets under development
9. Interest accrued and due on Current liabilities Other Current Liabilities
debentures
10. Accrued Other Current Liabiliites
Interest on Calls in advance Current Liabilities
II. Interest due on calls in Current Assets Other Current Assets
arrears
 Non Current Assets Fixed Assets-Intangible
12. Trademarks Non Curent Liabilities Other Long-term Liabilities
13. Premium on redemption of debenturcs Non Current Assets Fixed Assets-Tangible
14. Plant and Machinery Non Current Assets Fixed Assets -Intangible
15. Patents Sharcholder's Fund Reserves and Surplus
16. Balance of statement of proft & loss Current Assets
Other Current Assets
17. Interest accrued on investment Fixed Asset-Tangible
Non Curtent Assets
18. Livestock
Non Current assets Fixed Assets-Intangible
Licenses and franchisc
19. Shareholders' Funds Reserves and surplus
Securitics Premium Reserve
20. Current assets
Inventories
21. 1Work in progress Other Current Liabilities
Current liabilities
Debentures with maturity period in current year
Current Assets Cash && Cash Equivalents
Cheques and Bank Drafts in Hand Current Investments
Current Assets
24. Long term Investments with maturity period less
than six months
Non Current Assets Fixed Assets-Intangible
25. Mining Rights
26. Publishing Titles Non Current Assets Fixed Assets-Intangible
Current Assets Trade Receivables
Debtors
28. Bank Overdraft Current Liabilities Short term borrowings
29. Subsidy Reserve Shareholders' funds Reserves and surplus - other reserves
30. Capital redemption reserve Shareholders' funds Reserves and surplus
31. Debit balance in Statement of P&L Shareholders' Funds Reserves and Surplus
32. Debenture Redemption Reserve Shareholders' Funds Reserves and Surplus
33. Provision for tax Current Liabilities Short term Provisions
34. Retirement Benefits Payable to employees Non-Current Liabilities Long-term Provisions
35. Calls in Advance Current Liabilities Other Current Liabilities
36. Stores & Spares Current Assets Inventories
37. Provision for employee benefits Non-Current liabilities Long-term Provisions
38. Term loan from Bank Non-Current Liabilities Long-term Borrowings
39. Computer Software Non-Current Assets Fixed Assets- Intangible
40. Income received in advance Current Liabilities Other Current Liabilities
41. Capital Advances Non-Current Assets Long term Loans and Advances
42. Provision for warranties Non-Current Liabilities Long-term Provisions
43. General Reserve Shareholders' Funds Reserves and Surplus
44 Short term loans and advances Current Assets Short term loans and advances
45. Design Non-Current Assets Fixed Assets- Intangible
46. Loan payable on demand Current Liabiliies Shorctem Borrowings
47. Computer and related cquipment Non-Current AssCts Fixed Assets-Tangible
48. Goods acquired for uading Current Assets lnventories
49. Long Term Provisions Non Current habiliies
Long-term Provisions
50. GoodwilI Non(urrent assets Fixed Assets- Intangible
51. Copyrights Non Current Assets Fixed Assets- Intangible
Stock of finished goods Current Assets Inventories
52.
53. 9% Debentures repayable atter three years Non Current liabilities
Long-term Borrowings
Balances with banks Current Assets Cash and Cash Equivalents
54.
 8.11
55. Goods-in-transit
Current Asscts Inventories
56. Vehicles
Cash in hand
Non-(urrcnt asscts Fixcd Assets- Tangible
|57. Current Asscts
58 Short term deposits payable on demand Cash andCash Fquivalents
Current Liabilities
59 Office Equipments Non Current Asscts
Short-term Borrowings
60. Net loss as shown by statcment of l'roft ad Fixed Assets-Tangible
Loss Sharcholders Funds
61. Bonds Reserves and Surplus(as a negative item)
Non Currcnt Liabilities
62. Buildings Long-term Borrowings
Raw material
Non-Current assets Fixed Asscts Tangible
63. Current Assets
Provision for bad debts Inventories
(64.
Current Liabilities Short-term Provisions
65. Negative balance as per statement of Profit and Loss Shareholders'
Funds Reserves and Surpluis (as a nezative item)
66. Loan pavable after3 years Non-Current Liabilities
Advance Tax Long-term Borrowings
Current Assets Other Current Assets
68. Land
Non-Current Assets Fixed Assets-Tangible
69 Cash at bank
Current Assets Cash and Cash Equivalents
70. Trade payables Current Liabilities Trade Payables
71. Cash and cash equivalents Current Assets
5 vears loan obtained from SBI
Cash and Cash Equivalents
72. Non-Current Liabilities
73. Investments
Long-term Borrowings
Non-Current Assets Non-Current Investments
74. Share Forfeited Account
Shareholders' Funds Share Capital
75. Acceptances Current Liabilities Trade Payables
76. Preliminary expenses Shareholders' Funds Reserves and Surplus (as a negative item)
77. Interest accrued but not due on borrowings Current Liabilities Other Current Liabilities
78. Bills Receivables Current Assets Trade Receivables
79. Advances from customers Current Liabilities Other Current Liabilities
80. Discount/Loss on issue of debentures Shareholders' Funds Reserves and Surplus (as a negative iiem)
81. Security Deposits for telephone Non-Current Assets
82.
Long-term Loans and Advances
Proposed dividend Contingent Liability to be disclosed in Notes to Accounts,
Note on the Face of the Balance Sheet
83. Furniture and Fittings Non-Current Assets Fixed Assets- Tangible
84. Patents to be written off within 12 months Current Assets Other Current Assets
85. Balances with Banks held as margin money Current Assets Cash and Cash Equivalents
86. Public Deposits Non-Current Liabilities Long-term Borrowings
87. Authorised Capital Shareholders' Funds Share Capital
88. Mastheads Non-Current Assets Fixed Assets Intangible
89. 10% Debentures Non-Current Liabilities Long-ternm Borrowings
90. Irade Receivables to be realised beyond 12 months Non-Current Assets Other Non-Current Assets
91. Debenture Redemption Investment Current Assets Curren Investments
93. Treasury Bills Current Assets Current Iuvestnments
94. Models Non-Current Assets Fixed Assets lntangible
95. Investments in Mutual Funds for less than l2 mondhs Curren AsseS Curent Investments
96. Trade Invesuments Non-Current Assets Non-Current Investments
97. Brand Non-Current Assets Fixed Asscts-lntangible
98.
Recipes/ Formula Non Cuient Assets Fixcd Assets-Intangible
 Provision for Depreciation/Acumulated Deducted from tangible assets shoWn as notes to accoss
Depreciation note on the face of Balance Sheet
100 Provident Fund Pavable Current Liabilities Orher Current Liabilities
101. GST Pavable Current Liabilities Other Current Liabilities
102. Application money received for allotment of Current Liabilities Other Current Liabilities
securities and duc tor refund and interest thereon
103. Outstanding cxpenses Current Liabilities Other Current Liabilities
104 Unpaid matured debentures and interest thereon Current Liabilities Other Current Liabilities
105. Trade pavables to be settled beyond 12 months Non-Current Liabilities Other Long-term Liabilities
106. Stock option outstanding account Shareholders' Funds Reserves and Surplus
107. Revaluation Reserve Shareholders' Funds Reserves and Surplus
108. Gain on reissue of forfeited shares (Capital Reserve) Shareholders' Funds Reserves and Surplus
109. Provident Fund Non-Current Liabilities Long-term Provisions

110. Investment in Land for investment purpose Non-Current Assets Non-Current Investment