Balance Sheet items in Schedule III format

Sl. No Items in Balance Sheet Heading Group Sub Group

1 Accrued Incomes Assets Current Assets Other Current Assets
2 Accrued Interest due on borrowings
3 Advance Tax
4 Advances given to employees
5 Balance with banks
6 Bank Loans
7 Bank Overdrafts
8 Bills Payable
9 Bills receivables
10 Bonds
11 Brand
12 Building
13 Calls in advance
14 Capital Advances
15 Capital Redemption Reserve
16 Capital Reserves
17 Capital work in Progress
18 Cash credits
19 Cash in hand
20 Cheques, drafts on hand.
Claims against the company not
21 acknowledged as debts/guarantees
22 Computer Software
23 Copyrights and patents
24 Debenture Redemption Reserve
25 Debentures
26 Debtors
27 Deferred revenue expenses
28 Deferred Tax Liabilities
29 Deposit with Banks.
30 Designs and prototypes
31 Discount on Issue of shares
 Balance Sheet items in Schedule III format
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32 Discount on Issue of shares
33 Equity Share Capital
34 Finished Goods
35 Formulae & Models
36 Furniture & Fixture
37 General Reserve
38 Goodwill
39 Government Securities Investments
40 Gratuity Fund
41 Income received in advance
42 Intercompany Owings from associates
Interest accrued not due on
43 borrowings
44 Interest accrued on Investments
45 Investments
46 Investments in Debentures
Investments in Equity Instruments
47 (Shares)
48 Investments in Preference shares
49 Land
50 Licenses and franchise
51 Live Stock
52 Loans to banks
53 Long Term Loans
54 long term trade payable
55 Loose Tools
56 Masthead
57 Mining rights
58 Money received against share warrants
59 Mortgage Loans
60 Mutual Funds’ Investments
61 Non-trade investment
62 Office Equipment
 Balance Sheet items in Schedule III format
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63 Operating rights
Other intellectual property rights &
64 services
65 Outstanding Expenses
Outstanding Interest on calls in
66 advance.
67 Plant and Equipment
68 Preference Share Capital
69 Preliminary Expenses
70 Proposed dividend
71 Provision for Pension Fund
72 Provident Fund
Provision for Employee
73 Benevolent/Welfare Fund,
74 Publishing titles.
75 Provision for Warranties,
76 Public Deposits
77 Provision for tax
78 Railway sidings
79 Raw Material
80 Recipes
81 Restricted to prepaid expenses,
82 Revaluation Reserve
83 Securities Premium
84 Security Deposits
Share application money pending
85 allotment
86 Share expenses
87 Share options Outstanding Account
88 Short term loans
Stock- in- trade (in respect of goods
89 acquired for trading)
90 Stores and Spares
 Balance Sheet items in Schedule III format
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Subsidiaries or other companies
91 Intercompany Owings
92 Sundry Creditors
93 Surplus
94 Trade Investments
95 Trademarks
Uncalled liability on shares &
96 investments partly paid
97 Underwriting Commission
98 Unpaid dividends
99 Vehicles
100 Work-in-progress