Current Assets Non Current Assets

Short-term Investments Long-term investment

(which can be converted into in cash in less (for a period of more than one year)
than one year)
Finished goods Property

Work in progress Land

Prepaid expenses Equipments

Marketable securities Goodwill

Sundry debtors Other intangible assets

Bills receivable

Cash & Bank balance

Current Liabilities Non Current Liabilities

Short term loans Long term debts

Accounts Payable Debentures

(Bill etc.)
Dividends Reserves & Surplus

Interest payable

Bonds payable

Consumer deposits

Reserves for taxes