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` Schedule ² VI to Companies Act
` Format of Balance Sheet Prescribed
` Format of P & L A/c not prescribed. But the
requirements for the same are given in the part ²
II of the schedule VI.

Schedule ± VI to Companies Act

Formats -
Balance Sheet prescribed
P & L a/c not prescribed, but requirements given in part-II.
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` 0niformity is the reason for the common Format.

` Order of the items at every stage based on
Permanency
Liquidity
` Disclosure of information is Emphasized ins each title
or the items.
` Accounting Standards Compliance M0ST
` T Form given in schedule, But Vertical Form allowed
and mostly followed accepted-
accepted-popular
` Order of the titles and Order of items under each title.
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ASSETS
LIABILITIES

SHARE CAPITAL FIXED ASSETS

RESERVES & S0RPL0S INVESTMENTS
SEC0RED LOANS C0RRENT ASSETS, LOANS &
ADVANCES
0NSEC0RED LOANS
MISCELLANEO0S EXPENDIT0RE( to
C0RRENT LIABILITIES, the extent not written off)
PROVISIONS PROFT & LOSS A/C

FOOTNOTE:

CONTINGENT LIABILITIES
 
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` A0THORISED CAPITAL: No. & Face Value of shares

` ISS0ED SHARE CAPITAL :Classes of capital : equity, preference
` S0BSCRIBED CAPITAL :
No. of Shares held by Companies
Total Amount called up
Calls 0npaid (1) By Directors & (2) others
No. of Shares allotted for consideration other than cash
No. of Bonus Shares & sources for such bonus.
Forfeited shares
` Paid up Share Capital
   

` CAPITAL RESERVE
` CAPITAL REDEMPTION RESERVE
` SEC0RITY PREMI0M
` OTHER RESERVES ² I.E. GENERAL RESERVE
` S0RPL0S BALANCE IN P & L APPROPRIATION A/C
` PROPOSED ADDITION AND 0TILISATION 0NDER EACH
RESERVE, SINCE LAST BALANCE SHEET
` SINKING F0ND ( RESERVES EARMARKED BY INVESTMENTS)
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` DEBENT0RES
` LOANS & ADVANCES FROM BANKS
` LOANS & ADVANCES FROM S0BSIDIARIES
` OTHER LOANS & ADVANCES

` Loans from Directors managers to be shown separately

` Interest accrued and due on the secured loan to be included under respective
loan.
` Nature of Security has to be specified in each loan
` Guarantees given by directors or managers ² suitable disclosure
` Debentures : terms of and earliest date of redemption or conversion to be
stated
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` FIXED DEPOSITS
` LOANS & ADVANCES FROM S0BSIDIARIES
` SHORT TERM LOANS & ADVANCES(< 1 year) FROM
A] BANKS
B] OTHERS
` OTHER LOANS & ADVANCES FROM
A] BANKS
B] OTHERS

Loans From Directors, Managers to be shown separately

Interest accrued & due to be included under relevant loan
Guarantees by managers or directors ² suitable disclosure
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` (A) C0RRENT LIABILITES
` ACCEPTANCES: BILLS PAYABLE
` S0NDRY CREDITORS (A) SSIs. (B) OTHERS
` S0BSIDIARY COMPANIES
` ADVANCE PAYMENTS OR 0NEXPIRED DISCO0NTS FOR WHICH
GOODS OR SERVICES TO BE RECEIVED
` 0NCLAIMED DIVIDENDS
` OTHER LIABILITES
` INTEREST ACCR0ED B0T NOT D0E ON LOANS
` C0RRENT ACCO0NT BALANCES WITH DIRECTORS, MANAGERS
IN CREDIT
Note : Bank Overdraft : Overdrawn Balance (Due to BRS Items)
If secured, ´Secured Loans,µ If Clean, ´0nsecured Loansµ
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` PROVISION FOR TAXATION
` PROVISION FOR PROPOSED DIVIDENDS
` PROVISION FOR CONTINGENCIES
` PROVISION FOR PROVIDENT F0ND SCHEMES
` PROVISION FOR INS0RANCE, PENSION, AND S0CH STAFF
BENEFIT SCHEMES
` OTHER PROVISIONS

Note : Provision for depreciation to be deducted from Fixed Assets

Provision for Bad Debts is deducted from debtors.
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` CLAIMS AGAINST COMPANY NOT ACKNOWLEDGED AS DEBTS
` 0NCALLED LIABILITY ON PARTLY PAID SHARES HELD AS
INVESTMENTS
` ARREARS OF FIXED C0M0LATIVE DIVIDEND
` 0NEXEC0TED CONTRACTS ON CAPITAL ACCO0NT
` OTHER CONTINGENT LIABILITIES : e.g. Guarantees given by
Company in favor of directors or manager etc.
 


` GOODWILL
` LAND
` B0ILDING
` LEASEHOLDS
` RAILWAY SIDINGS
` PLANT & MACHINERY
` F0RNIT0RE & FITTINGS
` DEVELOPMENT OF PROPERTY
` PATENTS, TRADEMARKS, DESIGNS
` LIVESTOCKS
` VEHICLES
` CAPITAL ² WORK IN PROGRESS.
 


` PARTIC0LARS 0NDER EACH HEAD AS 0NDER:
` ORIGINAL COST
` ADDITIONS(P0RCHASES) D0RING THE YEAR
` DED0CTIONS(SALES) D0RING THE YEAR
` TOTAL DEPRECIATION PROVIDED 0P TO THE END OF THE
YEAR
` REVISION IN COST D0E TO CHANGE IN FOREIGN EXCHANGE
RATES ² INCREASE OR DECREASE TO BE ADJ0STED IN VAL0ES
` BOOK VAL0E WHEN ORIGINAL COST IS NOT AVAILABLE
` RED0CTION / REVAL0ATION ; REVISED FIG0RES IN PLACE OF
ORIGINAL COST, DATE OF RED0CTION/REVAL0ATION TO BE
DISCLOSED; BALANCE SHEET FOR 5 YEARS TO DISCLOSE THE
AMO0NT OF RED0CTION OR REVAL0ATION
 
` NAT0RE, MODE OF VAL0ATION TO BE SHOWN.
` DISTINCTION TOBE MADE FOR INVESTMENTS IN
` GOVERNMENT SEC0RITIES
` SHARES DEBENT0RES & BONDS
` IMMOVABLE PROPERTIES
` CAPITAL OF PARTNERSHIP FIRMS AND
` 0N0TILISED MONIES FROM ISS0ES
` VAL0E OF Q0OTED/0NQ0OTED INVESTMENTS TO BE SHOWN
` CLASSIFICATION OF SHARES : F0LLY PAID, EQ0ITY, PREF. «.
` INVESTMENTS IN S0BSIDIARY COMPANIES
` Statement to be annexed showing Trade Investments, In case of Investment
Companies, names of shares with amount invested etc the names of companies under
the same management etc.
` Investment in capital of partnership, names of all such firms along with names of their
partners total capital of such firm and the shares of each partner to be disclosed with
regard to date of balance sheet.
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` A] C0RRENT ASSETS
` INTEREST ACCR0ED B0T NOT D0E ON INVESTMENTS
` STORES & SPARE PARTS
` LOOSE TOOLS
` STOCK--IN-
STOCK IN-TRADE
` WORK--IN-
WORK IN-PROGRESS
` S0NDRY DEBTORS
a} O/S FOR MOE THAN 6 MONTHS
b} OTHERS
LESS : PROVISION FOR DO0BTF0L DEBTS
` CASH BALANCE ON HAND
` BANK BALANCE (a) WITH SCHED0LED BANKS (b) OTHERS
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` VAL0ATION OF STOCK ² MODE OF VAL0ATION TO BE GIVEN. RAW
MATERIALS TO BE GIVEN SEPARATELY
` DEBTORS ² CONSIDERED GOOD & F0LLY SEC0RED
CONSIDERED GOOD & SEC0RED BY PERSONAL SEC0ITY
OF DEBTOR AND
DEBTS CONSIDERED DO0BTF0L OR BAD,
EACH TO BE SEPARATELY SHOWN
` D0E FROM DIRECTORS, OFFICERS OF CO. TO BE SHOWN
` D0E FROM FIRMS/COMPANY IN WHICH DIRECTOR IS PARTNER OR
MEMBER
` D0E FROM COMPANY 0NDER SAME MANAGEMENT
` MAXIM0M AMO0NT D0E FROM DIRECTORS D0RING YEAR
` BANK ACCO0NTS BREAK 0P : C0RRENT A/C, CALL A/C, DEPOSIT
A/C,MAXIM0M BALANCE D0RING YEAR, ETC IN CASE OF BALANCE
WITH NON-
NON-SCHED0LED BANKS TO BE GIVEN
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` ADVANCES AND LOANS TO S0BSIDIARIES
` ADVANCES OR LOANS TO PARTNERSHIP FIRMS IN WHICH
COMPANY OR ANY S0BSIDIARY IS PARTNER
` BILLS RECEIVABLE
` ADVANCES RECOVERABLE IN CASH OR KIND OR FOR THE
VAL0E TO BE RECEIVED E,G, PREPAID INS0RANCE, RENT
` BALANCE WITH C0STOMS, PRT TR0ST ETC.

` Notes applicable with regard to debtors are also applicable to loans &
advances
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` PRELIMINARY EXPENSES
` EXPENSES INCL0DING COMMISSION, BROKERAGE ON
0NDERWRITING OF SHARES & DEBENT0RES
` DISCO0NT ALLOWED ON ISS0E OF SHARES OR DEBENT0RES
` INTEREST PAID O0T OF CAPITAL D0RING THE CONSTR0CTION
` DEVELOPMENT EXPENDIT0RE
` OTHER ITEMS
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` DEBIT BALANCE IN THE ACCO0NT
` ACC0M0LATED LOSSES ARE CARRIED
FORWARD IN THE A/C


 
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` T0RNOVER : AMO0NT & Q0ANTITY IN
RESPECT OF EACH CLASS OF GOODS
` COMMISSION PAID TO SOLE SELLING
AGENTS
` COMMISSION PAID TO OTHER AGENTS
` BROKERAGE & DISCO0NT ON SALES
EXCEPT 0S0AL TRADE DISCO0NT
` IN CASE OF SERVICE COMPANIES :
GROSS INCOME TO BE DISCLOSED


 
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` ITEMWISE VAL0E & Q0ANTITY
` SEPARATE DISCLOS0RE OF ITEMS
MORE THAN 10 % OF TOTAL VAL0E OF
RAW MATERIALS CONS0MED
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` OPENING STOCK, CLOSING STOCK DETAILS
ITEMWISE Q0ANTITIES & VAL0E
` IMPORTED ITEMS AS PER CCIE.
` P0RCHASE & STOCK OF GOODS TRADED TO
BE GIVEN.
` COMPOSITE COMPANIES : TOTAL AMO0NTS
TO BE GIVEN OF OP., CL., R.MAT CONS0MED,
P0RCHASE, SALES ETC.
 
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` SEPARATELY 0NDER FOLLOWING HEADS
` CONS0MPTION OF STORES, SPARE PARTS
` POWER & F0EL
` RENT
` REPAIRS TO B0ILDING
` REPAIRS TO MACHINERY
` INS0RANCE
` RATES & TAXES OTHER THAN INCOME TAX
 



` SALAIRES WAGES, & BON0S
` CONSTRB0TION TO PF & OTHER
F0NDS
` WORKMEN & STAFF WELAFARE EXP

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` DISCLOS0RE OF METHOD 0SED &
DEPRECIATION RATES OR 0SEF0L LIFE
OF ASSET, IF DIFFERENT RATE THAN
THE RATE PRESCRIBED.
` SCHED0LE XIV : RATES 0NDER FO0R
CATEGORIES OF ASSETS
` SHIFTS : RATES FOR SINGLE, DO0BLE
OR TRIPLE SHIFTS