ASSETS :

Current Assets
Cash (in Hand) xx
Bank xx
Account Receivables / Debtors / Bills Receivables x
Less: Bad Debts [from adj]
Less: Provision for Bad Debts/Doubtful Debts [from adj] (x)
Less: Provision for Discount [from adj] (x) xx
Stock / Inventory (Closing) [from adj] xx
Prepaid Expenses (Rent, Insurance, Tax etc) [from adj] xx
Office Stationary xx
Total Current Assets xxx

Non-Current Assets
Land x
Building x
Less: Accumulated Depreciation (Building) (x) xx
Machinery / Plant / Tools / Equipments x
Less: Accumulated Depreciation (M/P/T/E) (x) xx
Furniture & Fixture x
Less: Accumulated Depreciation (Furniture & Fixture) (x) xx
Patent xx
Copyright xx
Trademark xx
Total Non-Current Assets xxx
TOTAL ASSETS XXXX

LIABILITIES & CAPITAL :

Liabilities
Bank Lone xx
Bank Overdraft xx
Account Payables / Creditors xx
Tax Payable xx
Rent Payable xx
Salaries Payable xx
Bills Payable xx
Interest Payable xx
Unearned Rent Income/Unearned Commission [from adj] xx
Total Liabilities xxx

Capital
Opening Capital xx
Add: Further Capital / Investment xx
Add: Interest on Capital [from adj] xx
Add: Net Profit/(Loss) [from I/S] xx/(xx)
Less: Drawings (xx)
Less: Interest on Drawings [from adj] (xx)
Total Capital xxx
TOTAL LIABILITIES & CAPITAL XXXX