Balance sheet as at _______

Prescribed in Part I of schedule III of companies Act 2013

Particulars Note Current Previous

No. Year year
I. EQUITY AND LIABILITIES
1. Share holder’s Funds
a. Share capital
i. Authorized capital
ii. Issued Capital
iii. Subscribed capital
Subscribed and fully paid up
Subscribed and not fully paid up
iv. Calls in arrears
v. Amount in forfeited share account

b. Reserve and surplus

i. Capital reserve
ii. Capital redemption reserve
iii. Securities premium reserve
iv. Debenture redemption reserve
v. Revaluation reserve
vi. Share option outstanding Account
vii. Surplus, i.e., Balance in statement of
profit and loss
c. Money received against share warrant
2. Share Application Money pending allotment
3. Non-current liabilities
a. Long term borrowings
i. Debentures
ii. Bonds
iii. Term Loan from Bank or Other Parties
iv. Public deposits
b. Deferred tax liabilities
c. Other long term liabilities
i. Trade payable after 12 months of date of
balance sheet or operating cycle
d. Long term provision
i. Provision for gratuity
ii. Provision for pension
iii. Provision for earned leaves
iv. Provision for warranty

4. Current liabilities
a. Short term borrowings
 i. Loan repayable on demand
ii. Bank overdraft or Cash Credit
iii. Deposits
b. Trade payables
i. Trade creditors
ii. Bills payables
c. Other current liabilities
i. Call in advance
ii. Unpaid dividends
iii. Income received in advance
iv. Interest accrued but not due
v. Interest accrued and due
vi. Outstanding expenses
vii. Employees provident fund
d. Short term provision ( Provision for liabilities
likely to be paid within 12 months )
i. Provision for expenses
ii. Provision for tax
iii. Provision for employees benefits
iv. Other provisions

II. ASSETS
1. Non- Current Assets
a. Fixed Assets * Property plant and equipment
i. Tangible assets
(Plant & Machinery, furniture, vehicle
etc.)
ii. Intangible assets (Goodwill, patent,
trademark, design, copyright, software,
recipe, etc.)
iii. Capital work in progress
iv. Intangible assets under development
b. Non- current investments (more than 12
months in Mutual funds, govt. securities,
property, shares, debentures etc.)
c. Deferred tax asset
d. Long term loans and advance
i. Capital advance
ii. Security deposits
e. Other non-current assets
i. Trade receivables for more than 12
months
2. Current Assets
a. Current Investments (Investments for less than
12 months)
b. Inventories
i. Raw materials
ii. Work in progress
iii. Finished Goods
iv. Stores and spares
v. Stock in trade
vi. Loose tools etc.
c. Trade receivables
i. Debtors
ii. Bills receivables
d. Cash and Cash equivalents
i. Balance with bank
ii. Cheques, draft on hand;
e. Short term loan and advances
f. Other current assets
i. Prepaid expense
ii. Accrued income
iii. Advance tax
iv. Dividend receivable etc.

Statement of profit and loss

Particulars Note Amount

No.
I. Revenue from operation (Net sales)
II. Other income
III. Total revenue (I +II )
IV. Expenses
i. Cost of raw material consumed
(op. RM + Purchase of RM – Closing RM)
ii. Purchase of stock in trade
iii. Change in inventories of finished goods
(Opening finished goods – closing)
iv. Work in progress and stock in trade
v. Employees benefit expense
(Wages, salary, bonus, commission etc.)
vi. Finance cost
(Interest, loss on issue and redemption of
debenture, Underwriters commission )
vii. Depreciation and Amortization
viii. Other expense
V. Profit before tax (III –IV)
VI. Less: Tax
VII. Profit or loss for the year.
1. Under which major headings and sub-headings will the following items be
shown in the Balance sheet of a company as per schedule III Part I of the
companies Act, 2013?

Sr. Particulars Main Heading Sub Heading

No
1. Net loss as shown by statement
of profit and loss
2. Capital redemption reserve
3. Bonds
4. Loan repayable on demand
5. Unpaid dividends
6. Buildings
7. Trademarks
10. Raw Material
11. Long term loans
12. Stores and Spares
13. Computer Software
14. Bills Payables
15. Provision for tax
16. Securities premium
17. Patents
18. Accrued Income
19. Income received in advance
20. Office equipment
21. Debtors and B/R
22. Finished goods
23. Cash in Hand
24. Bank O/D
25. Branding
26. Investment in Property
27. Debentures
28. Deferred Tax Liabilities
29. Share Forfeited A/c
30. Share application money due for
refund
31. Creditors for purchase of plant
32. Earned leaves en-cashable on
retirement
33. Motor Car
34. Discount on issue of share
35. Dealership security paid
36. Demand deposit from public
37. Employee Benefit provisions
38. Preliminary Expense
39. Interest accrued and due on
borrowing
40. Employees Provident fund
41. Uncalled liability on partly paid
shares
42. Government securities
 43. Prepaid expense
44. Calls in Advance
45. Sinking Fund/ Debenture
redemption fund
46. Premium on redemption of
debentures
47. Arrears of fixed cumulative
dividend
48. Live Stock
49. Provision for contingencies
50. Leasehold property
51. Marketable securities.
52. Interest on calls in Advance

1. Under which major headings and sub-headings will the following items be
shown in the statement of profit and loss of a company as per schedule III
Part II of the companies Act, 2013?

Sr. Particulars Main Heading Sub Heading

No
1. Sales
2. Revenue from service rendered
3. Sale of scrap
4. Interest earned on loans
5. Gain on sale of investment
6. Bonus
7. Staff welfare expense
10. Business promotion expense
11. Interest on debenture
12. Patent written off