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Company Balance Sheet Format-1
Company Balance Sheet Format-1
Company Balance Sheet Format-1
CY PY
I.EQUITY AND LIABILITIES
1. Shareholder’s Funds
a) Share Capital
b) Reserve and Surplus
c) Money Received against Share Warrants.
2. Share Application Money Pending Allotment
3. Non-Current Liabilities
a) Long-term Borrowings
b) Deferred Tax Liabilities (Net)
c) Other Long-term Liabilities
d) Long-term Provisions
4. Current Liabilities
a) Short-term Borrowings
b) Trade Payables
c) Other Current Liabilities
d) Short-term Borrowings
Total
II. ASSETS
1. Non-Current Assets
a) Property, Plant and Equipment’s and Intangible Assets
b) Non-Current Investment
c) Deferred Tax Assets (net)
d) Long-term loans and Advance
e) Other Non-Current Assets
2. Current Assets
a) Current Investments
b) Inventories
c) Trade Receivables
d) Cash and Cash Equivalents
e) Short-term Loans and Advance
f) Other Current Assets
Total
Particulars Note no. CY PY
I.EQUITY AND LIABILITIES
1. Shareholder’s Funds
a) Share Capital
b) Reserve and Surplus
➢ Capital Reserve
➢ Capital Redemption Reserve
➢ Securities Premium
➢ Debentures Redemption Reserve
➢ Revaluation Reserve
➢ Share Options Outstanding Account
➢ Other Reserve (to specify the nature and purpose of each reserve)
➢ Surplus i.e. Balance in Statement of Profit & Loss.
c) Money Received against Share Warrants.
2. Share Application Money Pending Allotment
3. Non-Current Liabilities
a) Long-term Borrowings
➢ Debentures
➢ Bonds
➢ Term loans
➢ Public Deposit
➢ Other loan and advance (Nature to be Specified)
b) Deferred Tax Liabilities (Net)
c) Other Long-term Liabilities
➢ Trade payables (i) Creditors (ii) Bills Payables
d) Long-term Provisions
4. Current Liabilities
a) Short-term Borrowings
➢ Loans Repayable on Demand
➢ Bank Overdraft or Cash Credit from Banks
➢ Current Maturities of Long-term Debts
➢ Loans from other parties repayable within in 12 months from the date of
loan
➢ Deposits
➢ Other loans and Advance (Nature to be Specified)
b) Trade Payables
➢ Creditors and Bills Payable
c) Other Current Liabilities
➢ Interest Accrued but not Due on Borrowings
➢ Interest accrued and Due on Borrowings
➢ Income Received in Advance
➢ Unpaid Dividend
➢ Excess application money refundable and interest accrued thereon
➢ Unpaid matured deposits and interest accrued thereon
➢ Unpaid matured debentures and interest accrued thereon
➢ Calls-in-Advance
➢ Other Payable (Nature to be Specified)
d) Short-term Borrowings
➢ Provision for Employee Benefits
➢ Provision for Expenses
➢ Provision for Tax
➢ Other Provisions
Total
II. ASSETS
1. Non-Current Assets
a) Property, Plant and Equipment’s and Intangible Assets
➢ Property, Plant and Equipment
( Land and Building, Machinery, Furniture and Fixture, Computer, Vehicles,
Office Equipment’s etc)
➢ Intangible Assets
(Goodwill, Trade Mark, Computer Software, Mining Rights, Copy Rights,
Patents Licences and Franchise, etc)
➢ Capital Work-in-Progress
➢ Intangible Assets under Development
b) Non-Current Investment
➢ Investment in Property
➢ Investment in Equity Instruments
➢ Investment in Preference Shares
➢ Investment in Government or Trust Securities
➢ Investment in Debentures or Bonds
➢ Investment in Mutual Funds
➢ Investment in Partnership Firms
➢ Other Non-Current Investment (Nature to be Specified)
c) Deferred Tax Assets (net)
d) Long-term loans and Advance
➢ Capital Advance
➢ Other loans and Advance (Nature to be Specified)
e) Other Non-Current Assets
➢ Security Deposits
➢ Long-term Trade Receivables
➢ Others
➢ Insurance Claim Receivables
2. Current Assets
a) Current Investments
➢ Investment in Equity Instruments
➢ Investment in Preference Shares
➢ Investments in Government or Trust Securities
➢ Investment in Debenture or Bonds
➢ Investment in Mutual Funds
➢ Investment in Partnership Firms
b) Inventories
➢ Raw Material
➢ Work-in-Progress
➢ Finished Goods
➢ Spares and Losse Tools
c) Trade Receivables
➢ Debtors and Bills Receivables
d) Cash and Cash Equivalents
➢ Balances with banks
➢ Cheques, Drafts on Hand
➢ Cash in Hand
➢ Others
➢ Earmarked balance with banks (for example, unpaid dividend)
➢ Balance with banks held as Margin Money
➢ Bank Deposits with more than 12 months maturity
e) Short-term Loans and Advance
f) Other Current Assets
Total