a. format of b_s

7/28/2019 a. format of b_s

1/7

Final Accounts of a Company

The Performa of balance sheet in horizontal form according to the

requirements of Schedule VI of the Companies Act 1956.

Balance Sheet of---Co. LimitedAs at----

Figures

for the

previousyear

Rs.Liabilities

Rs.

Figures

for the

currentyear

Rs.

Figures

for the

previousyear

Rs.Assets

Rs.

Figures

for the

currentyear

Rs.

(1) ShareCapital

(1) FIXEDASSETS:

Authorised

Capital:

1. Goodwill

XXX Shares of Rs. each

XXX 2. Land

Issued Capital: 3. Building

XXX EquityShares of Rs.

each

XXX 4. Leaseholds

XXX Preference

Share of Rs. each

XXX 5. Railway Sidings

SubscribedCapital:

6. Plant andMachinery

EquityShares of Rs.

7. Furniture andFittings


2/7

each Rs. Called up XXX

PreferenceShare of Rs.

each Rs. Called up XXX

8. Development ofProperty

Less CallsUnpaid XXX

9. Patents, TradeMarks and Designs

(i) By directors

XXX

10. Live Stocks

(ii) By OthersXXX

11. Vehicles etc.

XXX Add Forfeitedshares XXX

XXX (2)INVESTMENTS:

(2)RESERVES

ANDSURPLUS:

(3) CURRENTASSETS, LOANS

AND ADVANCES:

XXX 1. CapitalReserve, notavailable for

Dividend

XXX (A) CurrentAssets:

XXX 2. CapitalRedemption

Reserve

XXX 1. Interest accruedon investments

XXX 3. SharePremiumAccount

XXX 2. Stores andSpare parts

XXX

4. OtherReserves

specifying thenature ofreserve and

the amount in

XXX 3. Loose Tools


3/7

respectthereof.

Less: Debit

balance inProfit & Lossaccount (if

any)

XXX

5. Surplus,that is balance

in Profit andLoss accountafter providingfor proposed

allocation

namely:

Dividend,Bonus or

Reserves

XXX 4. Stock in trade

XXX 6. Proposedaddition toreserves

XXX 5. Work inprogress

XXX 7. SinkingFunds

XXX

6. Sundry Debtors:

a. Debts

outstandingfor a period

exceeding 6months

b. Other Debts

Less: Provision

(3) SECUREDLOANS:

7. (a) Cash

balance in hand

(b) Bank balance:

i. Withscheduled

Banks

ii. With others

XXX 1. Debentures XXX (B) Loans andAdvances:


4/7

XXX 2. Loans andAdvances from

Banks.

XXX

8. (a) Advancesand loans to

subsidiaries

(b) advances andloans topartnership firms

in which theCompany or any ofits subsidiaries is apartner

XXX 3. Loans and

Advances fromsubsidiaries

XXX 9. Bills of

Exchange

XXX 4. Other Loans

and Advances

XXX 10. Advances

recoverable incash or in kind(e.g. Rates, Taxes,Insurance, etc.

prepaid)

XXX 5. Interestaccrued and

due on securedloans

XXX 11. Balances withcustoms, Port

Trusts, and exciseauthorities etc.

(4)

UNSECUREDLOANS:

(4)

MISCELLANEOUSEXPENDITURE:

XXX 1. Fixed

Deposits

XXX 1. Preliminary

Expenses

XXX 2. Loans andAdvances fromsubsidiaries

XXX 2. Expenses,includingcommission orBrokerage on

under writing ofShares orDebentures

XXX

3. Short TermLoans and

AdvancesXXX 3. Discount

allowed on the

issue of Shares or


5/7

a. FromBanks

b. From

Others

Debentures

XXX

4. Other Loansand Advances

a. From

Banks

b. FromOthers

XXX 4. Interest paidout of capitalduring

construction period

(5) CURRENTLIABILITIES

ANDPROVISIONS:

5. Developmentexpenditure not

adjusted

(A) CurrentLiabilities:

6. Other sums(specifying nature)

XXX 1. Acceptances XXX 5. PROFIT &LOSS ACCOUNT:

(This is shown onlywhen its debit

balance count notbe written off outof others reserves)

XXX 2. SundryCreditors

XXX

XXX 3. Subsidiary

Companies

XXX

XXX 4. UnclaimedDividends

XXX

XXX 5. Interestaccrued butnot due on

loans

XXX

XXX 6. Advance XXX


6/7

payments andunexpired

discounts for

the portion forwhich valuehas still to be

given, e.g. inthe case of thefollowingclasses ofcompanies:Newspaper,

Fire Insurance,Theatres,Clubs, Banking,Steamship

Companies etc.

XXX 7. OtherLiabilities (if

any)

XXX

(B) Provisions:

XXX 8. ProposedDividends

XXX

XXX 9. Provision for

Taxation

XXX

XXX 10. Provisionfor

Contingencies

XXX

XXX 11. Provisionfor ProvidentFund schemes

XXX

XXX 12. Provisionfor insurance,

pension andsimilar staffbenefitschemes.

XXX


7/7

XXX 13. OtherProvisions

XXX

(6)CONTINGENTLIABILITIES(by way offoot- note

only):

1.Uncalledliabilities onpartly paid

shares

2.Liabilities

underGuarantee

3.Arrears of

dividends oncumulativepreference

shares

4.Claim against

the companynowacknowledgedas debts

5.Liabilities on

Bills Receivable

discounted butnot matured.

XXX XXX XXX XXX

a. format of b_s

Documents