BALANCE SHEET

Figures
PARTICULARS CY PY
I.
EQUITY AND LIABILITIES

1 .
Shareholder 's fund .

(9) Share capital

(b) Reserves and surplus
(C)
Money received against share
warrants .

2. Share
Application money
Allotment
pending .
 Figures
PARTICULARS CY PY
I.
EQUITY AND LIABILITIES

3. Non -

current liabilities

term
(a)
Long Borrowings
-

(b) Deferred Tax liabilities

(C) Provisions
Long term

(d) Other Long-term Liabilities

 Figures
PARTICULARS CY PY
I.
EQUITY AND LIABILITIES

(4) Current liabilities

(a) Short -

term Borrowings
(b) Trade
Payable s
(C) Other current liabilities

(d) Short -
term Provisions

Total
 F- igures
PARTICULARS CY PY

II. ASSETS

1. Non -
Current Assets
(a) Fixed Assets

d) Tangible Assets

His Intangible Assets

Ciii )
Capital work in
Progress
- -

①
Intangible Assets Under

Development .
 Figures
PARTICULARS CY PY

II. ASSETS

(b) Non -
current Investments

(C) Deferred Tax Assets

Adu
(d) Long term Loans 4 .

(e) Other Non -

current
Assets .

-
 Figures
PARTICULARS CY PY

II. ASSETS

(2) Current Assets

(a) Current Investments

(b) Inventories

(C) Trade Receivables

(d) Cash and cash

Equivalents
(e) Short term loans

and Advances

(f) Other current Assets

 STATEMENT OF PROFIT AND LOSS

Figures
PARTICULARS CY PY
CONTINUING OPERATIONS (1)

d) Revenue from Operations

Iii ) Other income

Ciii ) Total Revenue ( i-Iii )

 Figures
PARTICULARS CY PY
CONTINUING OPERATIONS (1)

in Expenses .

(a) Cost of Material consumed

(b) Purchases of stock -

in -
Trade

(C)
Changes in inventories of
finished goods . W -

I -
P and
stock in Trade .

(d) Employee in benefits Exp .

 Figures
PARTICULARS CY PY
CONTINUING OPERATIONS (1)

in Expenses .

(e) Finance costs

(f) Depreciation and amortization

expenses

Other
(g) expenses

T1Expenses-
 Figures
PARTICULARS CY PY
CONTINUING OPERATIONS (1)

4) Profit Before Tax Ciii -

iv )

evil Tax
Expenses :

Iii current tax expense for

Cy
His Deferred Tax

lviil Profit / Loss for the period (v -

ri )

41111 Earnings share

per equity
(is Basic

His Diluted
 P¥tI¥Items__
liabilities side
Equity and

shareholder 's Fund

S-A-HRE-CAPITAI.sn
(A)

are issued by company for

and money
subscription purposes
received the issued shares
against
is called
↳ share capital .
 Share capital May be

classified as : -

(1) Authorised or Nominal capital

(2) Issued capital
(3) Subscribed capital
(a) Subscribed and
fully paid up

(b) Subscribed but not

fully paid up .

(4) Called -

up share capital

(5) Paid up share capital .

IN THE BALANCE SHEET ,
THE SHARE
BE PRESENT AS UNDER
CAPITAL WILL
.

Figures
PARTICULARS CY PY
I.
EQUITY AND LIABILITIES

1 .
Shareholder 's fund .

(9) Share capital

 OTHER INFO RELATED TO
. SHARE CAPITAL

WILL BE DISCLOSED IN THE NOTES

TO ACCOUNTS .

PARTICULARS AMT AMT

1. Share Capital
Authorised Capital :

Equity shares of £ each

preference shares of 5 each

Issued capital :

Equity shares of £ each

preference shares of 5 each

 PARTICULARS AMT AM -1

Subscribed capital :

Equity shares of £ each

preference shares of 5 each

above
( of the shares shares
. . - - - . .

are aiioted as fully paid up

pursuant to contract without payment

in cash ) .

Subscribed but not fully paid -

up
:

. . . .

Equity share of £ each >

& per
share called up .

Less -

calls in Arrears

. - - . .

Preference shares of 5- each .

£ per share called up

 PARTICULARS AMT AM -1

Less : calls in Arrears

( is Director E
By . . . . . . . . . . . .

Iii , By others I . . . . . . . . . . . . .

Add :
Forfeited Shares

Amount to be shown in the

Balance sheet .
(1-3) RESERVES AND SURPLUS
-

Reserves are the amount set aside out of profit

and
future
and surplus to meet
prospective Losses

the financial
Uncertainties strengthening position
of the company .

the amount of accumulated profit

.

is
Surplus
(1-3) RESERVES AND SURPLUS
-

classified as :

Reserve
His SPR
cis capital
Civ ) Debenture Redemption
11111 Capital Redemption
Reserve
Reserve .

Revaluation Reserve
His Other Reserves
(V1

arms surplus i. e Balance in statement of PIL .

 v-c-rir-e-tliabili-t.SI
-

.
Long
-
Term Borrowings
consist of items that takes

longer than an
year to pay off .

2. loans and Notes

that Business
Money a

owes to a lender .
4) Bonds : -
Iii, Capital Leases

Instrument a
company Agreement to

sells to investors to use asset in

raise money exchange of

payment .

11111 Deferred Taxes : -

represents money
owned for future
Taxes
=3
.

¥ t_m_ Liabilities
-

There are of two types : -

(is Trade Payable :

Trade payable are the amounts payable

taken
for goods purchased
and services
business
in the normal course
of .
His Other Payable :

↳ Purchase of Fixed assets and interest ,

redemption of
premium payable
on

debentures .
 term Provision
4.
=
Long
= = __

These are the provision for which

related claims are to be settled

after 12 months of the date of
Balance of sheet or after the

period of operating cycle .

mmmm
[¥IaI→
Current liabilities are what a
company
to its and creditors
currently owes supplier .

debt all due in less than

Short term ,

a year .
① Ac-Iaya_
to
This is the money currently
the owes

and employees
its supplier partners
.

iis Ac_E✗penses__
has racked up these bills
The company
but not yet paid them .
Ciii) Income tax Payable
__ = =

Type of A edExpe_nse_

short
Liv , =
-
term loans
- =
payable
=

company has drawn off this amount

its line of credit from a bank
from
or other financial institution .
P-orli-no-IL-o-ng-t-e-md-e-btpa-a-be.ch
unk of a

that
company 's longer
become
-

due
term
in
obligation may
or
quarter
.

a
given year
A-s -EISDE-ti-a-c-u.r e.at#s et.A.s e.t-w-.hic.h
.
are not current assets

(1) fixed assets : -

Long lived Assets .

Long term investments

-

Bonds ,
stock or notes .
iii.it
I-ntazgib-e.I.net : -

Asset lack a physical presence .

Patent Trademarks
.

and Goodwill

1.14 IEP-itat-w-o-r.li In P_rogress_

- -

.
.

In the process of being

constructed by the company .
Deferred
=
"
- = =
Tax Asset
= =
[ .NET ]
=

Arises when the tax amount has been paid

or has been carried forward but has still
income statement
not been recognised in this .
 Long term Loans and Adiranes
.
-

of loan that has extended

Type
time period for repayment usually
3 and 30 years
lasting between
.

Advances are the funds provided

banks , which needs to be
by the
within one year
payable
-
.

Security Deposits Liii ) Other loans

d) Capital Adv Iii ,
and Adv .
ɥF statement
Financial statement are prepared on

the basis of Recorded facts .

d) tEC_RDEDFAC_TS
Data which is taken out from the

records
accounting .

His Akng conventions

various convention as

Historical Money separate ,

etc

cost convention . Measurement .

Entity
are Adopted
III) Personal Judgement
= = = =

personal Judgement is Important

in making Financial Statement

In Postulates
: -

to make
Very imp for an accountant
certain assumptions .
Characteristics
ideal Financial statement
.

I. true Financial Position

All info .
mentioned in the financial statement

must be True and correct .

2- Effective Presentation
statement must clear simple
Financial ,

and Logical .
-3 .
Brief
to understand
Easy for the user

the facts and figures correctly .

¥ . Attractive
underline and bold the important info .

in the financial statement .

I Eoemparabiity
Results can be compared
year 's statement
to the previous .

-6 Analytical Representation
.

and Interpretation of Data

Analysis
.