FORMATS

FORM OFBALANCESHEET
FormA
BalanceSheetof___
__ __(
hereent erthenameoft heBankingCompany)
st
Bal
anceSheetason31 Mar ch__ _
_(year) (
000’somitt
ed)
Schedule Ason31- 3-… Ason31.3…
No. (Cur
rentYear) (
Prev
iousYear)
Capi t
al&Li abi
lit
ies
Capi t
al 1
Reser ves&Sur plus 2
Deposi ts 3
Borrowi ngs 4
OtherLi abi
li
ti
esandPr ov
isi
ons 5
Total
Asset s
Cashandbal ancewi thReser
veBankofI ndi
a 6
Balanceswi thBanksandmoneyatcal landshortnot i
ce 7
I
nv estments 8
Adv ances 9
Fi
xedAsset s 10
OtherAsset s 11
Total
Cont i
ngentLiabili
ti
es 12
Bi
llsforCol l
ecti
on

FORM OFPROFI T&LOSSACCOUNT

For
mB
Pr ofitandLossAccountFort heYearEnded31stMar
ch___
____
__(year
)(000’somitt
ed)
Schedul
e Ason31- 3-… Ason31.3…
No. (
Curr
entYear) (Prev
iousYear)
I
.I ncome
Inter estEarned 13
Ot herI ncome 14
Total
I
I.Expendi t
ure
I
nt erestExpended 15
Oper ati
ngExpenses 16
Prov isionsandCont i
ngencies
Total
I
II.Pr of i
t/Loss
NetPr ofit/Loss(-)f
orthey ear
Prof it/Loss( -
)broughtfor
war d
Total
I
V.Appr opriati
ons
Tr ansf ertoStatut
oryReserv es
Tr ansf ertootherReserves
Tr ansf ertoGov er
nment/Pr oposed
 Div i
dend
Balancecar r
iedov ert oBal anceSheet
Tot al
Notes:
1.Thet otalincomei ncl udesi ncomeoff oreignbranchesat`_ __
_
2.Thet otal expendi tur ei ncludesexpendi tureofforei
gnbr anchesat`_____.
3.Surplus/ deficitoff or eignbr anches`_ _
___
Gener al:
1. Theamountagai nsteachi tem, shouldbei n`inthousands.
2. Thef i
gur esf ort heCur rentYearaswel lasthePreviousYearshouldbegi v
eni
nrespectofeach
item.
SCHEDULES
Schedule1-Capi tal
Ason31- 3-
… Ason31. 3…
(
Current (
Previ
ous
Year) Year)
I.ForNat i
onal izedBank
Capi tal (
Ful l
yownedbyCent ralGov er
nment )
II
.ForBanksI ncor por at edOut sideIndia
Capi t
al
(Theamountbr oughti nbybanksbywayofst art-
up
capi t
al
Aspr escribedbyRBIshoul dbeshownundert hishead)
Amountofdeposi tkeptwi ththeRBIunderSect i
on11( 2)
of
Banki ngRegul ationAct ;
1949
Tot al
II
I.ForOt herBanks
Aut hor i
sedCapi tal
_ ___Shar esof`_ __ _each
IssuedCapi tal
____Shar esof`_ __ __each
Cal l
ed- upcapi t
al
__ __Shar esof`_ _ __ _each
Subscr i
bedCapi t
al
____Shar esof`_ __ __each
Less: Callsunpai d
Add: ForfeitedShar es

Schedul
e2–Reser
vesandSurplus
Ason31- 3-
… Ason31. 3…
(Cur
rent (
Previ
ous
Year) Year)
I
.StatutoryReserv es
OpeningBalance
Addit
ionsduringt heYear
Deducti
onsdur ingtheYear
I
I.Capit
alReserv es
 Openi ngBal ance
Addi tionsdur i
ngt heYear
Deduct ionsdur ingt heYear
II
I.Shar esPr emi um
Openi ngBal ance
Addi tionsdur i
ngt heYear
Deduct ionsdur ingt heYear
IV.Rev enueandOt herReserves
Openi ngBal ance
Addi tionsdur i
ngt heYear
Deduct ionsdur ingt heYear
V.Bal ancei nPr of i
tandLoss
Account
Tot al( I+II+I II+I V+V)
Schedule3–Deposi ts
Ason31- 3-… Ason31. 3…
(Current (Previous
Year ) Year )
A.I .DemandDeposi ts
(i)Fr om Banks
(ii
)Fr om Ot hers
II.Sav ingsBankDeposi ts
III.Ter m Deposi ts
(i)Fr om Banks
(ii
)Fr om Ot hers
Tot al(I+I I+I I
I)
B.( i)Deposi t
sofBr anchesi nIndia
(i
i)Deposi tsofBr anchesout side
India
Tot al
Schedule4–Bor rowing
Ason31- 3-… Ason31. 3…
(
Cur rent (Previ
ous
Year ) Year)
I
.Bor rowi ngsi nI ndia
(
i) Reser veBankofI ndia
(
ii
)Ot herBanks
(
ii
i)Ot herI nstit
ut i
onsandAgenci es
I
I.Bor r
owi ngsOut sideIndi
Tot al( I+I I
)
Securedbor r
owi ngsi ncludedinI&I Iabove-
`
Schedul e5–Ot herLiabi
li
tiesandPr ovisi
ons
Ason31- 3-… Ason31. 3…
(
Cur rent (Previous
Year ) Year )
I
.Bi ll
sPay able
 I
I.Inter-
offi
ceAdj ust
ments
(
Net )
I
II
.InterestAccrued
I
V.Ot hers(i
ncludingprov
isi
ons)
Tot al

Schedul e6–CashandBal anceswithReserveBankofI ndia

Ason31- 3-
… Ason31. 3…
(Current (Previ
ous
Year) Year)
I.Cashi nhand( includi ngFor eignCurrency
Not es)
I
I.Bal anceswi t
hRBI
(i)i nCur rentAccount
(ii)inOt herAccount s
Tot al( I+I I)
Schedul e7–Bal anceswi t
hBanks&MoneyatCal l&ShortNot i
ce
Ason31- 3-… Ason31. 3…
(
Curr
entYear ) (
Pr evi
ous
Year)
I
.I nIndi a
(i
)Bal anceswi thBanks
(a)I nCur rentAccount s
(b)I nOt herDeposi tAccounts
(i
i)MoneyatCal landShor tNot
ice
(a)Wi thBanks
(b)Wi thOt herI nstit
utions
Tot al
I
I.Out sideI ndia
(i)i nCur rentAccount s
(ii
)i nOt herDeposi tAccount s
(ii
i)MoneyatCal landShor tNoti
ce
Tot al
Gr andTot al(I+I I
)
Schedule8–I nv
estments
Ason31- 3-… Ason31. 3…
(CurrentYear) (Previ
ous
Year)
I
.I nvest ment si nI ndiai n
(
i)Gov ernmentSecur i
ties
(
ii
)Ot herAppr ovedSecur it
ies
(
iii
)Shar es
(
iv)Debent uresandBonds
(
v )Susi diariesand/ orJoi ntVent ures
(
v i
)Ot her s( tobespeci fied)
Total
I
I.Investment sOutsi
deIndi
ain
(i
)Gov ernmentSecurit
ies(
incl
udi
nglocal
author
it
ies
(ii
)Subsi diar
iesand/orJoi
ntvent
uresabroad
(ii
i
)Ot herInvestment
s(tobespeci
fi
ed(
Total
GrandTot al(I+II)
Schedul
e9–Adv ances
Ason31- 3-… Ason31.3…
(Cur
rentYear) (
Previ
ous
Year)
A.( i
)Bi l
lsPur chasedanddi scounted
B. (ii
)CashCr edi
ts,Overdr
aftsandLoans
Repay ableonDemand
(i
ii
)Unsecur ed
Tot al
C. I.Adv ancei nIndia
(i)Pr i
oritySectors
(ii
)Publ icSector
(ii
i)Banks
(
ii
i) Ot hers
Tot al
I
I.AdvancesOut sideIndia
(
i)Duef rom Banks
(
ii
)Duef rom Ot hers
(a)Billspur chasedanddi scounted
(b)Sndi catedLoans
(c)Ot her s
Total(C.I+C.I I
)
GrandTot al
Schedule10–Fi
xedAssets
Ason31-3-… Ason31.3…
(Curr
entYear) (
Previ
ous
Year)
I
.Premi ses
AtCostason31stMar chofthePrecedingYear
Additi
onsdur i
ngt heYear
Deduct ionsdur i
ngtheYear
Depreci ati
ont oDat e
I
I.OtherFi xedAsset s(i
ncl udi
ngFurni
ture
andFi xtures)
AtCostason31stMar chofthePrecedingYear
Addit
ionsdur ingtheYear
Deduct i
onsdur i
ngt hey ear
DepreciationtoDat e
 Tot
al
Schedul
e11–Ot
herAssets
Ason31-3-… Ason31.3…
(Curr
entYear) (
Previ
ous
Year)
I.Int er-
officeAdj ustment s(Net)
II
.InterestAccr ued
II
I.Taxpai di nadvance/Taxdeduct edatsour ce
IV.Stationer yandSt amps
V.Non- banki ngAsset sacqui r
edi nsat i
sfact ionof
clai
ms
VI.Ot hers@
Total
@Incaset herei sanyunadj ust
edbalanceofl oss,
thesamemaybe
shownundert hisitem wi t
happr opri
atef oot-not e.
Schedul e12–Cont i
ngentLiabi
li
ties
Ason31- 3-… Ason31.3…
(Curr
entYear ) (
Previ
ous
Year)
I.Cl aimsagai nstt heBanknotacknowl edgedas
Debt s
II
.Liabilit
yf orpar t
lypai di
nvestment s
II
I.Liabili
tyonaccountofout standingf orwar d
exchangecont r
act
IV.Guar ant eesgi venonbehal fofConst i
tuent s
a) I nIndi
b) Out sideIndi
V.Accept ances, Endor sementsandOt herObl i
gati
ons
VI.Ot herItemsf orwhi chtheBanki sCont ingent l
y
Liable
Total
Schedul e13–I nterestEarned
Ason31- 3-… Ason31.3…
(Curr
entYear ) (
Previ
ous
Year)
I.Interest/Di scountonAdv ances/Bi l
l
s
II
.IncomeonI nvestment s
II
I.InterestonBal anceswi thReserv eBankofI ndiaand
Ot herint er-
bankf unds
IV.Ot hers
Total
Schedul e14–Ot herIncome
Ason31- 3-… Ason31.3…
(Curr
entYear ) (
Previ
ous
Year)
I.Commi ssi on,ExchangeandBr oker age
 I
I.Pr of i
tonSal eofInvestment s
Less: LossonSal eofI nv estment s
I
II
.Pr of i
tonRev al
uationofI nv estment s
Less: LossonRev aluationofI nvestment s
I
V.Pr of i
tonSal eofLand, BuildingsandOt herAssets
Less: LossonSal eofLand, Bui l
dingsandOt her
Asset s
V.Pr ofitonExchangeTr ansact i
ons
Less: LossonExchangeTr ansact i
ons
VI.Incomeear nedbywayofDi vi
dendset c.,fr
om
Subsi diaries/
Compani esand/orJoi ntVent uresAbr oad/i
nIndia
VII.Mi scellaneousIncome
Tot al
Note:Underi temsIItoVl ossf igur esmaybeshowni nbrackets.
Schedul e15–I nt
erestExpended
Ason31- 3-… Ason31.3…
(Curr
entYear) (
Previ
ous
Year)
I
.I nterestonDeposi
ts
I
I.InterestonReser
veBankofI
ndi
a/I
nter
-Bank
Bor
r owings
I
II
.Ot hers
Tot
al

Schedul
e16–Openi
ngExpenses
Ason31-3-… Ason31.3…
(Curr
entYear) (
Previ
ous
Year)
I
.Pay mentstoandPr ovisi
onsForEmpl oyees
I
IRent ,TaxesandLi ghting
I
II
.Pr i
nti
ngandSt ationery
I
V.Adv erti
sementandPubl i
ci t
y
V.Depr eciati
onofBank’ sPr operty
VI.Di r
ectorsFees,AllowancesandExpenses
VII.AuditorsFeesandExpenses( i
ncludi
ngBranch
EXP)
VIII.LawChar ges
I
X.Post ages,TelegramsTel ephones,et
c
X.Repai rsandMai ntenance
XI.I nsurance
XII.OtherExpenditure
Total

Q.1Thef
oll
owi
ngbal
anceshav
ebeenext
ract
edf
rom t
hebooksofNat
ional d.ason31stMar
BankLt ch,
 2013.Pr
epar
ether
elev
antPr
ofi
tandLossAccountandBal
anceSheet
.

` `
Paid-upcapi t
al 20,
00,
000 Commi ssionandExchange 2,
04,
450
ProfitandLossA/c(
Cr.
) 80,
646 InvestmentReser ve 70,
000
CurrentA/ c’
s 68,
25,
208 BranchAdj ustment( Cr
.) 73,
788
Fi
xedDeposi t
s 77,
91,
108 PostageTel egram 2,
306
SavingBankDeposit
s 51,
36,
000 Printi
ngandSt ationery 6,
780
Dir
ect orsFees 9,
960 Rent,TaxesandPr emium 17,
000
AuditorsFees 2,
000 ProvidentFund 20,
000
Cont r
ibution
Furni
ture 74,
560 Salari
es 84,
300
Int
erestandDi scount 4,
20,
446 Unexpi redInsurance 874
Stampsi nHand 378 StatutoryReser veFund 1,
30,
000
LandandBui l
ding 4,
10,
000 Legal Expenses 3,
300
DepositwithR.B.I 8,
00,
000 Cashi nhand 8,
32,
648
CashCr editand 1,
40,
00,
00 Deposi twi t
hOt herBank 24,
10,
25
Overdraft
s 0 0
ContingencyReserves 1,
00,
000 I
nvest
ment 17,
56,
25
0
Reser
veFund 4,
00,
000 Bi
l
lsDi
scount
ed 28,
01,
04
0

(
a) Theauthor i
zedcapi t
alofthebankwas`50,00,000divi
dedint
o50,000sharesof`100each.
(
b) Themar ketv alueofinvest
ment`16,
80,000ason31- 3-
2013andinv est
mentshouldbebr
ought
downt othisf i
gure.
(
c) Createprovisionfortaxati
on`2,
20,
000.Transfer25%ofnetprof
itstostat
utor
yreserv
es.
(
d) Depreci
ationt obepr ovi
dedonLandandBui l
dings`16,000andFurnit
ureandFi
tt
ings`7,
000.

Q.2Foll
owingarethebalancesf
rom t
hebooksofMaxiBankLtd.ason31stMarch,2013.
Par
ticul
ars ` Part
icul
ars `
Cur
rentDeposi
ts 2,
27,
50,
00 I nvest
ment s:
0
Sav
ingsAccounts 82,
60,
000 I nGovt.Secur
it
ies 1,
70,
00,
00
0
Fi
xedDeposi
ts 1,
75,
90,
00 InShar
es 79,
50,
000
0
Clai
m againsttheBanknotAcknowl
edgedas 10,
00,
000 LoansandCashCr
edi
t 2,
08,
50,
00
Debts 0
SundryCredit
ors 2,
27,
500 Bi
l
lsPur
chasedandDi
scount
ed 1,
77,
50,
00
0
Bil
lsReceivable 90,
50,
000 Furni
ture,Fi
xtur
esandOffi
ceEqui 2,
50,
000
Customer sLiabil
ityforAcceptance 75,
84,
000 Depreciat
iononAssets 2,
50,
000
RebateonBi l
lsDiscounted 7,
500 I
nterestPaid 6,
00,
000
BranchAdj ustment( Cr.
) 22,
77,
500 ExchangeandCommi ssionpai
d 50,
000
Reserv eFund 62,
50,
000 Salar
ies 12,
00,
000
Capital(Authori
sed,issued,subscr
ibedandpai
d 50,
00,
000 Dir
ectorsFees 50,
000
up),1,00,
000Shar esof`50each
Inter
estandDi scountReceived 29,00,
000 St ationer yandPost ageet c. 2,
00,
000
ExchangeandCommi ssionreceived 8,77,
500 LandandBui ldi
ngs 15,
00,
000
Profit
sandLossAccountason1- 4-2012 4,26,
000 Moneyatcal l 7,
50,
000
Cashi nHand 6,53,
500 Non-Banki ngAsset s 25,
000
CashatBank 30,00,
000 Debt sDuet oBanks 61,
00,
000
Bill
sforCol l
ect
ion 90,50,
000 I nterestAccr uedoni nvestment 4,
37,
500
Liabil
i
tiesforCustomerAccept ance 75,84,
000 Mi scellaneousExpenses 1,
50,
000
PrepareProfi
tandLossAccountf orthey earending31stMar ch2013andBal anceSheetasont hatdate
aft
ertakingfoll
owingAdj ustmentandPr ovisi
onsf orTaxati
on`5, 00,000.Cur r
entAccount sincl
ude`
42,50,
000debitbalancebei ngov erdr
aftandoneoft heAccount sof`50, 000includinginterest`5,000is
doubtful
.Transfertostatutoryreserv
es@ 25%.
Duringtheyear,apropertywasacqui redi nsatisf
actionofacl ai
m amount ingto`25, 000andwassol dfor
18,000.Thelossresult
ingt herefrom remainedunadj ustedinthebooks.

Q.3Thef ol l
owi ngf i
gur esar etakenfrom thebooksofB. U.BarBankLt d.Youar erequiredtopr
eparethe
Bal anceSheetasat31stMar ch,2013andPr ofi
tandLossAccountf orthey earendedasont hatdate:
Par ticul ars ` Par t
iculars `
Cur rentAccount s 1,
60,000 I nt
er estandDi scountRecei ved 15,
00,000
Sav ingBankAccount s 60,
00,000 I nt
er estaccr uedandpai d 4,
00,000
Fixedandt imeDeposi t
s 19,
00,000 Sal ariesandAl lowances 1,
02,000
Sundr yCr editors 60,000 Sal ariest oGener alManager 48,000
Bill
sPay able 16,
00,000 Di rector ’
sFees 10,000
Bill
sf orcol lection 2,
80,000 RentandRat es 40,000
Accept anceandendor sement son 4,
00,000 Gener al Expenses 6,
000
behal fofcust omer s
Bor rowi ngsf rom Bank 14,
00,000 St ationer yandPr inti
ng 10,000
Uncl ai medDi v i
dend 60,000 Audi tFees 4,
000
Div i
dendf or2012 1,
00,000 Moneyatcal landshor tnotice 6,
00,000
Prof itandLossAccount( Cr.
)ason 4, 20,000 I nvestment satcost 60,
00,000
st
1 Apr i
l, 2012
Reser veFund 7,
00,000 Pr emi ses( afterdepr eciati
onupt o 24,
00,000
Mar ch, 2012`2, 00,000)
Shar eCapi tal 10,
00,000 Cashi nhand 1,
20,000
(Aut hor isedandi ssued)
(1,00, 000Shar eof`20each, `10
paid-up)
Cashwi thReser veBankofI ndia 30,
00,000
Cashwi thot herBanks 26,
00,000
Bil
l Discount edandPur chased 12,
00,000
Loans, OverdraftandCashCr edi
t 1,
40,
00,000
Rebateonbi llsdiscount edforunexpiredterm amount edto`10, 000.
Creat
ePr ov isionf ort axation`2,00,000andf orDoubtfulDebt s`60, 000.Al l
ow5%depr eci
ati
onon
Premisesont heOr i
ginal Cost.Transfert
ost at
utoryreserves@ 25%.
Q.4Thef ollowingar etheLedgerBal ancesextr
actedf r
om t
hebooksofNat i
onal d.Ason31st
BankLt
March,2015.
Par ti
culars Dr .` Parti
cul ars Cr.̀
Invest mentsi nGov ernmentofIndia ShareCapi tal(f
ull
ypaidup) 19, 10,000
Bonds 9,53,700 CurrentAccount s 9,
80,000
GoldBul li
on 1,61,300 Empl oyees’ Securit
yDeposit 94,200
Sil
v er 30,000 Borrowi ngsf rom Bank 7,
92,300
Furniture 60,000 Fi
xedDeposi ts 2,
50,500
MoneyatCal landshor tNoti
ce 2,70,000 Reser veFund 14,
10,000
Cashi nHandandwi t
hReserve 7,60,000 Profi
tandLossAccount 75,000
BankofI ndi a
Balancewi thOtherBanks 4,73,500 I
nterest 6,
30,000
OtherI nvestment s 5,66,300 Sundr yIncome 59,000
Int
er estAccr uedonI nvest
ment 2,56,200 Commi ssionandBr okerage 2,
63,000
Loans 18,20,000 Discount 4,
30,000
Bil
l Discount ed 1,35,000 Rent 16,000
Int
er est 89,500 Depreciat i
onReser ve
(ason31- 3-2014):
Director’
sFees 20,000 -Furniture 12,000
Post age 22,500 -Building 18,000
LossonSal eofInvestments 2,10,000 Bil
lsPay able 1,
70,000
BranchAdj ustments 2,10,000
Audi tFees 60,000
Salaries 2,22,000
Rent ,RatesandTaxes 1,30,000
Building 6,60,000
71,
10, 000 71,
10,000

Furtherinf ormationasf ollows:

(a)Includedi nthecur rentaccount sl edgerar eamount sov er
drawnt otheextentsof`35,000.
(b)Transf ertost atut
or yreserve25%ofcur rentyear’snetprofi
t.
(c)Rebat eonbi l
lsdiscount edt obepr ovi
dedis`50, 000.
(d)Depr eciati
onf orthey ear -Buil
ding`60, 000andFur nit
ure`15,000tobepr ovi
ded.
(e)TheAut horisedShar eCapi t
alis`50, 000shar esof` 100each,ofwhich25,000shar eswer ei
ssued.
(f)Const i
tuentLi abil
i
tiesf oraccept anceandendor sement s`5,75,
000andbi l
lsforcollect
ion`4,45,
000.
Youar er equiredt oprepar e( i
)Profi
tandLossAccountoft hebankf ortheyearended31stMar ch,2015
and( i
i)Bal anceSheetasont hatdat a.Preparerelevantschedules.

Q.5For
mt hefol
lowingbal ancesofSt at
eBankLtd.Thaneon31-3-
2015,pr
epar
eProfi
tandLossaccount
fort
heyearended31- 3-
2015andBal anceSheetasonthatdat
e.
Par t
icul
ars Dr.` Cr.`
EquityShar eCapit
alof`100each` 50pai
dup 8,
00,
000
ProfitandLossAccounton1- 4-
2014 3,
20,
000
Cur r
entDeposi tAccount 27,
28,
000
FixedDeposi tAccount 31,
20,
000
Sav i
ngAccount 20,
52,
000
Director’
sFees 36,
000
AuditFees 8,
000
 Furniture( Cost`8, 00,
000) 6,
96,
000
I
nter estandDi scountr eceiv
ed 16,
80,
000
Commi ssionandExchange 8,
00,
000
Reser veFund 2,
80,
000
Pri
nt ingandSt ati
onar y 32,
000
RentandTaxes 68,
000
Salary 5,
60,
000
Building( Cost`24, 00,000) 18,
00,
000
LawChar ges 12,
000
Cash–i n–Hand 1,
28,
000
Cashwi t
hRBI 28,
00,
000
Cashwi t
hot herBank 26,
00,
000
I
nv est ment satCost 9,
60,
000
LoansCashCr editandOv er
draf
t 24,
00,
000
Bil
lsDi scount edandPur chased 11,
20,
000
I
nter estPai d 12,
00,
000
Borrowi ngsf r
om Bank 16,
00,
000
BranchAdj ustment sAccount 10,
40,
000
1,
44,
20,
000 1,
44,
20,
000

Foll
owingaddi
ti
onalinf
ormat
ionisav ai
labl
e:
1.Thebankhasacceptedonbehalfofthecustomerbil
l
swort
h`12,
00,
000.
2.Rebateonbi
ll
sdiscount
ed`44,000.
3.Provi
dedepr
eciat
iononBui
ldi
ng10%andFur ni
tur
e5%oncost
.
4.Provi
de`12,
000forbadanddoubt f
uldebts