WORKSHEET ON FORMAT OF BALANCE SHEET

S.NO. ITEMS MAJOR HEAD SUB-HEAD

1 Calls in Advance Current Liabilities Other Current Liabilities

2 Debentures Non-Current Liabilities Long term borrowings

3 Bills Payable Current Liabilities Trade Payables

4 Debtors Current Assets Trade receivables

5 Provision For Tax Current Liabilities Short Term Provisions

6 Unclaimed dividend Current Liabilities Other Current Liabilities

7 Patents Non-Current Assets( Fixed Assets) Intangible Assets

8 Forfeited Shares Shareholders’ Funds Share capital( Added to subscribed Capital)

9 Buildings Non-Current Assets(Fixed Assets) Tangible Assets

10 Land Non-Current Assets(Fixed Assets) Tangible Assets

11 Loans Payable on Demand Current Liabilities Short-Term Borrowings

12 Trade Marks Non-Current Assets( Fixed Assets) Intangible Assets

13 Interest accrued and due on Current Liabilities Other Current Liabilities

borrowings

14 Capital Reserves Shareholders’ Funds Reserves and Surplus

15 Securities Premium Reserve Shareholders’ Funds Reserves and Surplus

16 Intellectual Property Non-Current Assets( Fixed Assets) Intangible Assets

17 Bonds Non-Current Liabilities Long Term Borrowings

18 Unpaid dividend Current Liabilities Other Current Liabilities

19 Interest accrued and not due Current Liabilities Other Current Liabilities
on borrowings

20 Vehicles Non-Current Assets(Fixed Assets) Tangible Assets

21 Loose Tools Current Assets Inventories

22 Calls in Arrears Shareholders’ Funds Share Capital(Subtracted from Subscribed

Capital)

23 Authorised Capital Shareholders’ Funds Share Capital

24 Provision For warranty Non- Current Liabilities Long-Term Provisions

(Payable after 15 months)

25 Public Deposits Non- Current Liabilities Long-Term Borrowings

26 Outstanding Expenses Current Liabilities Other Current Liabilities

27 Formulas Non-Current Assets( Fixed Assets) Intangible Assets

28 Long Term Trade Receivables Non-Current Assets Other Non-Current Assets

29 Bank Balance Current Assets Cash and Cash Equivalents

30 Advance Tax Current Assets Other Current Assets

31 Long Term Maturities of Non-Current Liabilities Long Term Borrowings

Finance Lease

32 Premium on Redemption of Non-Current Liabilities Other Long Term Liabilities

Debentures/ Preference
Shares

33 Income Received in Advance Current Liabilities Other Current Liabilities

34 Provision for Workmen Current Liabilities Short-Term Provisions

Compensation Reserve
(Payable within 7 months)

35 Computers Non-Current Assets(Fixed Assets) Tangible Assets

36 Models and Designs Non-Current Assets(Fixed Assets) Intangible Assets

37 Capital Advances Non- Current Assets Long Term Loans and Advances

38 Raw Material/ Finished Current Assets Inventories

Goods/W.I.P.

39 Cheques/ Drafts in hand Current Assets Cash and Cash Equivalents

40 Prepaid Expenses Current Assets Other Current Assets

41 Issued Capital Shareholders’ Funds Share Capital

42 Purchase of fixed Assets on Non-Current Liabilities Other Long Term Liabilities

Deferred Payment basis

43 Bank Overdraft/ Cash Credit Current Liabilities Short Term Borrowings

44 Output CGST/ SGST/IGST Current Liabilities Other Current Liabilities

45 Input CGST/ SGST/IGST Current Assets Other Current Assets

46 Provision for retirement Non Current Liabilities Long Term Provisions

benefit/ Employee Benefit

47 Plant and Machinery Non-Current Assets(Fixed Assets) Tangible Assets

48 Brands Non-Current Assets( Fixed Assets) Intangible Assets

49 Buildings under Construction Non- Current Assets(Fixed Assets) Capital Work in Progress

50 Security Deposit for Non-Current Assets Long Term loans and Advances
Electricity

51 Unamortised Expenses Does not appear in balance sheet Does not appear in balance sheet

52 Stores and Spare parts Current Assets Inventories

53 Unpaid matured Deposits/ Current Liabilities Other Current Liabilities

Debentures

54 Debenture Redemption Shareholders’ Funds Reserves and Surplus

Reserve
55 Computer Software Non-Current Assets( Fixed Assets) Intangible Assets

56 Provision for rent, electricity, Current Liabilities Short-Term Provisions

etc.

57 Mining Rights Non-Current Assets( Fixed Assets) Intangible Assets

58 Bank Deposits Current Assets Cash and Cash Equivalents

59 Workmen Compensation Shareholders’ Funds Reserves and Surplus

Reserve

60 Office equipment Non-Current Assets(Fixed Assets) Tangible Assets

61 Furniture Non-Current Assets(Fixed Assets) Tangible Assets

62 Fixtures Non-Current Assets(Fixed Assets) Tangible Assets

63 Capital Redemption Reserve Shareholders’ Funds Reserves and Surplus

64 Licenses and Franchise Non-Current Assets( Fixed Assets) Intangible Assets

65 Recipes Non-Current Assets( Fixed Assets) Intangible Assets

66 Revaluation Reserve Shareholders’ Funds Reserves and Surplus

67 Services and Operating Non-Current Assets( Fixed Assets) Intangible Assets

68 Investment Fluctuation Shareholders’ Funds Reserves and Surplus

Reserve

69 Subscribed and fully paid up Shareholders’ funds Share Capital

capital

70 Interest accrued on Current Assets Other Current Assets

Investments

71 Current maturities of long Current Liabilities Other Current Liabilities

term debts

72 Trade Payable(payable after Non-Current Liabilities Other Non-Current Liabilities

16 months)

73 Investment ( for 5 years) Non-Current Assets Non-Current Investments

74 Goodwill Non-Current Assets( Fixed Assets) Intangible Assets

75 Share Option Outstanding Shareholders’ Funds Reserves and Surplus

76 Balance in Statement of Shareholders’ Funds Reserves and Surplus

Profit and Loss( Dr/Cr.)

77 Creditors Current Liabilities Trade Payables

78 Excess Application Money Current Liabilities Other Current Liabilities

received due for refund and
interest there on

79 Mastheads and Publishing Non-Current Assets( Fixed Assets) Intangible Assets

Titles

80 Copyrights Non-Current Assets( Fixed Assets) Intangible Assets

81 Stores Current Assets Inventories

82 Treasury Bills Current Assets Cash and Cash Equivalents

83 Prototypes Non-Current Assets( Fixed Assets) Intangible Assets

84 Accrued Incomes Current Assets Other Current Assets

85 Buses Non-Current Assets(Fixed Assets) Tangible Assets

86 Bills Receivables Current Assets Trade Receivables

87 Cash in hand Current Assets Cash and Cash Equivalents

88 Dividend Receivables Current Assets Other Current Assets

89 Commercial Papers Current Assets Cash and Cash Equivalents

90 Proposed Dividend Contingent Liabilities ----------

91 Arrears of fixed Cumulative Contingent Liabilities ----------

Preference Dividend