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Format of Balance Sheet

The document outlines a balance sheet template for a company, detailing the structure of equity, liabilities, and assets as of a specific date. It includes categories such as shareholders' funds, non-current and current liabilities, and non-current and current assets, with specific items listed under each category. The balance sheet is designed to provide a comprehensive financial overview of the company's position at the end of the reporting period.

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9 views

Format of Balance Sheet

The document outlines a balance sheet template for a company, detailing the structure of equity, liabilities, and assets as of a specific date. It includes categories such as shareholders' funds, non-current and current liabilities, and non-current and current assets, with specific items listed under each category. The balance sheet is designed to provide a comprehensive financial overview of the company's position at the end of the reporting period.

Uploaded by

sanskarchoudharyofficial
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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PART I — BALANCE SHEET

Name of the Company…………………….


Balance Sheet as at ………………………
(Rupees in…………)

Figures as at the end of Figures as at the end of


Particulars Note No.
current reporting period previous reporting period

1 2 3 4

I. EQUITY AND LIABILITIES


(1) Shareholders’ funds
(a) Share capital (Authorised, Issued, Subscribed, Calls in Arrear/Calls unpaid, Share forfeiture)
(b) Reserves and surplus (Capital Reserves, Capital Redemption Reserve, Securities Premium Reserve, Debenture R R,
(c) Money received against share warrants Revaluation Reserve, Share Options Outstanding A/c; Others & Surplus)

(2) Share application money pending allotment

(3) Non-current liabilities


(a) Long-term borrowings (Debentures,Bonds, Loan from Bank, Loan from other parties, Public Deposits)
(b) Deferred tax liabilities (Net)
(c) Other Long term liabilities (Premium Payable on Redemption of Debentures; Prem Payable on Redemption of Pref Shares)
(d) Long-term provisions (Provision for Employee Benefits, Provision for Provident Fund, Provision for Warranties)

(4) Current liabilities


(a) Short-term borrowings (Bank Overdraft, Cash Credit, Current Maturities of Long Term Debts)
(b) Trade payables (Sundry creditors and Bills Payable)
(c) Other current liabilities (Interest accrued and due/ but not due on borrowings, Income received in advance; O/S expenses,
(d) Short-term provisions (i) Provision for Tax; Unpaid dividends; Unclaimed Dividends;
(ii) Provision for Doubtful Debts Calls in advance and interest thereon.)
TOTAL

II. ASSETS
(1) Non-current assets
(a) Property, Plant & Equipment and Intangible Assets
(i) Property,Plant & Equipment
(Land, Buildings, Plant, Furniture & Fixtures Live Stock, Computers, Vehicles, Office Equipments)
(ii) Intangible assets (Goodwill, Patents, Computer Software etc.)
(iii) Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments (Investment in Equity Shares, Preference Shares, Govt. or Trust Securities, Debentures,
(c) Deferred tax assets (net) Investment in Bond, Mutual Funds)
(d) Long-term loans and advances Such as Security Deposit with Electricity Co.
(e) Other non-current assets Share Issue Expenses and Discount on Debentures to be amortized after 12 months.

(2) Current assets


(a) Current investments Short-term investments
(b) Inventories Stock, Work-in-Progress, Loose Tools, Goods in Transit etc
(c) Trade receivables Sundry Debtors and Bills Receivable
(d) Cash and cash equivalents Cash and Bank Balance, Cheques and Drafts in hand.
(e) Short-term loans and advances Such as Advances recoverable in cash
(f) Other current assets Prepaid Exp., Accrued income, Advance Tax,
Share Issue Expenses & Discount on Debentures to be amortized in the next 12 months.
TOTAL

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