Classification

Particulars
Cash Financial asset
Bank Balance Financial asset
Fixed Deposits Financial asset
Trade Receivables Financial asset
Inventories Non-financial asset
Property, Plant and Equipment Non-financial asset
Loans to staff Financial asset
Investment in shares Financial asset
Advance to suppliers Non-financial asset
Gold and silver Non-financial asset
Investment in debentures-non-convertible Financial asset
Investment in debentures-convertible Financial asset
Prepaid Expenses Non-financial asset
Provision for gratuity Non-financial liability
Provision for income tax Non-financial liability
Bank overdraft and loans Financial liability
Equity Share Capital Equity
Reserves and Surplus Equity
Debentures issued Financial liability
Trade Creditors/ Payables Financial liability
Salary and expenses payable Financial liability
Advance from customers Non-financial liability
Provision for warranty Non-financial liability
Preference Shares issued (dividend cumulative, redeemable)