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  • Detailed Study of Major Headings and Sub-Headings

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    Divyanshu Jain
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    This document provides a detailed study of major headings and sub-headings used to classify assets, liabilities, and equity accounts. It categorizes accounts under major headings like non-current assets, current assets, current liabilities, non-current liabilities, and shareholders' equity. Current assets include sub-categories like inventories, cash and cash equivalents, trade receivables, and current investments. Non-current assets include sub-categories like fixed tangible assets, fixed intangible assets, long term loans and advances, and non-current investments. Current liabilities include sub-categories like trade payables and short-term provisions. Non-current liabilities include sub-categories like long term borrowings. Shareholders

    Original Description:

    For accounts class 12 sub heading and heading

    Original Title

    DETAILED STUDY OF MAJOR HEADINGS AND SUB-HEADINGS

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    This document provides a detailed study of major headings and sub-headings used to classify assets, liabilities, and equity accounts. It categorizes accounts under major headings like non-current assets, current assets, current liabilities, non-current liabilities, and shareholders' equity. Current assets include sub-categories like inventories, cash and cash equivalents, trade receivables, and current investments. Non-current assets include sub-categories like fixed tangible assets, fixed intangible assets, long term loans and advances, and non-current investments. Current liabilities include sub-categories like trade payables and short-term provisions. Non-current liabilities include sub-categories like long term borrowings. Shareholders

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    Download as pdf or txt
    4 views2 pages

    Detailed Study of Major Headings and Sub-Headings

    Uploaded by

    Divyanshu Jain
    This document provides a detailed study of major headings and sub-headings used to classify assets, liabilities, and equity accounts. It categorizes accounts under major headings like non-current assets, current assets, current liabilities, non-current liabilities, and shareholders' equity. Current assets include sub-categories like inventories, cash and cash equivalents, trade receivables, and current investments. Non-current assets include sub-categories like fixed tangible assets, fixed intangible assets, long term loans and advances, and non-current investments. Current liabilities include sub-categories like trade payables and short-term provisions. Non-current liabilities include sub-categories like long term borrowings. Shareholders

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    of 2

    DETAILED STUDY OF MAJOR HEADINGS AND SUB-HEADINGS

    Particulars Major Headings Sub-Headings


    • Land Non-Current Assets Fixed Tangible Assets
    • Building
    • Plant and Machinery
    • Office Equipments
    • Furniture and Fixture
    • Vehicles
    • Live Stock
    • Goodwill Non-Current Assets Fixed Intangible Assets
    • Mastheads and Publishing
    titles
    • Patents
    • Trademarks
    • Brand
    • Mining Rights
    • Computer Software
    • Licences
    • Franchise
    • Copy rights
    • Prototypes
    • Recipes
    • Formulae
    • Models
    • Designs
    • Raw Material Current Assets Inventories
    • Work-in-Progress
    • Finished Goods
    • Stock-in-Trade
    • Stores and Spares
    • Loose Tools
    • Cash in Hand Current Assets Cash and Cash Equivalents
    • Bank Balance
    • Demand Deposits with Bank
    • Cheques in hand
    • Drafts in hand
    • Marketable Securities
    (short term)
    • Debtors Current Assets Trade Receivables
    • Bills Receivables/ Bills of
    Exchange
    • Creditors Current Liabilities Trade Payables
    • Bills Payable
    • Deposits with customs Non-current Assets Long term loans and advances
    Authorities
    • Investment in Equity Non-current Assets Non-current Investments
    Shares
    • Investment in Pref. Shares
    • Investment in Government
    Securities
    • Investment in Trust
    Securities
    •
    • Investment in Equity Shares Current Assets Current Investments
    (Short-term)
    • Investment in Pref. Shares
    (Short-term)
    • Investment in Government

    THE ARROHAN (CHHEND, POWER HOUSE ROAD, KOELNAGAR)


    Contact No- 9437082693 Page 1
    Securities (Short-term)
    • Investment in Trust
    Securities (Short-term)
    • Investment in Mutual Funds
    (Short-term)
    • Mortgage Loan Non-current Liabilities Long Term Borrowings
    • Debentures
    • Bonds
    • Bank Loan
    • Public Deposits
    • General Reserve Shareholders’ Fund Reserves and Surplus
    • Securities Premium Reserve
    • Balance in Statement of P/L
    • Capital Reserve
    • Capital Redemption Reserve
    • Revaluation Reserve
    • Debenture Redemption
    Reserve
    • Retained Earnings
    • Contingencies Reserve
    • Workmen Compensation
    Reserve
    • Debenture Sinking Fund
    • Prepaid Insurance Current Assets Other Current Assets
    • Interest Accrued on
    Investment
    • Accrued Income
    • Expenses paid in Advance
    • Provision for Tax Current Liabilities Short-term Provisions
    • Provision for doubtful debts
    • Share Forfeiture Account Shareholders’ Fund Add in Subscribed Capital while
    preparing 'Notes to Account'.
    • Calls in Arrears Shareholders’ Fund Deduct in subscribed Capital
    while preparing 'Notes to
    Account'.
    • Preliminary Expenses Deduct from 'Securities ___
    • Loss on issue of Debentures Premium Reserve/Capital ------------__________________
    • Share issue Expense Reserve/ Statement of P/L

    • Interest Accrued and due on Current Liabilities Other Current Liabilities


    Debentures
    • Interest Accrued but not due
    on Debentures

    THE ARROHAN (CHHEND, POWER HOUSE ROAD, KOELNAGAR)


    Contact No- 9437082693 Page 2

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