“Confidence Holds Our Heads High”

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12 CBSE CA DIPANSHU TALUJA
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Items Main heading Sub headings

Authorized share capital Share holders’ funds Share capital

Issued share capital Share holders’ funds Share capital

Subscribed share capital Share holders’ funds Share capital

Calls in arrears Share holders’ funds Share capital (Deduction)

Share forfeiture Share holders’ funds Share capital

General reserve Share holders’ funds Reserves & surplus

Securities premium Reserve Share holders’ funds Reserves & surplus

Capital reserve Share holders’ funds Reserves & surplus

Revaluation reserve Share holders’ funds Reserves & surplus

Debenture redemption reserve Share holders’ funds Reserves & surplus

Capital redemption reserve Share holders’ funds Reserves & surplus

Sinking fund Share holders’ funds Reserves & surplus

Workmen compensation fund Share holders’ funds Reserves & surplus

Investment fluctuation reserve Share holders’ funds Reserves & surplus

Profit & loss (surplus) Share holders’ funds Reserves & surplus

Profit & loss (Deficit) Share holders’ funds Reserves & surplus (Deduct)

Underwriting commission Share holders’ funds Reserves & surplus (Deduct)

Preliminary expenses Share holders’ funds Reserves & surplus (Deduct)

Share Option Outstanding Account Share holders’ funds Reserves & surplus

Development Expenditure Share holders’ funds Reserves & surplus (Deduct)

Mortgage loan/Financial Institution Non-current liabilities Long term borrowings

10% debentures Non-current liabilities Long term borrowings

Public deposit Non-current liabilities Long term borrowings

Bonds Non-current liabilities Long term borrowings

3rd Floor, Sunrise Enclave, Beside Central Plaza, New City Light. -1-
201, Western Arena, Near Madhuban Circle, L P Savani Road, Adajan.
Shop No: 104, 3rd Floor, Someshwara Square, Vesu.
3rd Floor, Karani Molding, Nr. Kabutar Circle, ParvatPatiya.
 “Confidence Holds Our Heads High”
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12 CBSE CA DIPANSHU TALUJA
Provision for Pensions & PF Non-current liabilities Long term provisions

Provision for Warranty Claims Non-current liabilities Long term provisions

Premium on Redemption of Debentures/ Pref Shares Non-current liabilities Other long term liability

Overdraft/ cash credit Current liabilities Short term borrowings

Deposits (Short term) Current liabilities Short term borrowings

Other loans & advances (Less than 12 months) Current liabilities Short term borrowings

Interest accrued & due Current liabilities Other current liabilities

Income received in advance Current liabilities Other current liabilities

Unpaid dividends/Unclaimed Current liabilities Other current liabilities

Matured Debentures / deposit Current liabilities Other current liabilities

Calls in advance & Interest on Calls In Advance Current liabilities Other current liabilities

GST payable Current liabilities Other current liabilities

ESI payable Current liabilities Other current liabilities

Provident fund payable Current liabilities Other current liabilities

Outstanding expenses Current liabilities Other current liabilities

Share application money on rejected share unpaid Current liabilities Other current liabilities

Sundry creditors Current liabilities Trade payables

Bills payables Current liabilities Trade payables

Provision for expenses (Repairs) Current liabilities Short term provisions

Provision for tax Current liabilities Short term provisions

Provisions for employee benefits Current liabilities Short term provisions

Provisions for doubtful debts Current liabilities Short term provisions

Land & Building Non-current assets Tangible assets

Live stock Non-current assets Tangible assets

Plant & equipment Non-current assets Tangible assets

Furniture and fixtures Non-current assets Tangible assets

3rd Floor, Sunrise Enclave, Beside Central Plaza, New City Light. -2-
201, Western Arena, Near Madhuban Circle, L P Savani Road, Adajan.
Shop No: 104, 3rd Floor, Someshwara Square, Vesu.
3rd Floor, Karani Molding, Nr. Kabutar Circle, ParvatPatiya.
 “Confidence Holds Our Heads High”
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12 CBSE CA DIPANSHU TALUJA

Machinery Non-current assets Tangible assets

Computers / Office Equipment Non-current assets Tangible assets

Vehicles Non-current assets Tangible assets

Goodwill Non-current assets Intangible Assets

Recipes, Formulae & Models Non-current assets Intangible Assets

Computers software Non-current assets Intangible Assets

Brand Non-current assets Intangible Assets

Trademark / Mastheads & Publishing Titles Non-current assets Intangible Assets

Mining rights Non-current assets Intangible Assets

Copy right Non-current assets Intangible Assets

Patents and Designs Non-current assets Intangible Assets

Franchise & Licenses. Non-current assets Intangible Assets

Intellectual property rights Non-current assets Intangible Assets

Long term investments Non-current assets Non-current investment

Long term loan to employees Non-current assets Long term loans & advances

Capital Advance Non-current assets Long term loans & advances

Security Deposits for Electricity & Telephone Non-current assets Long term loans & advances

Unexpired Insurance Current assets Other current assets

Short term investments Current assets current investment

Raw materials Current assets Inventories

Work in progress Current assets Inventories

Finished goods Current assets Inventories

Store & spares Current assets Inventories

Loose tools Current assets Inventories

Debtors Current assets Trade receivables

3rd Floor, Sunrise Enclave, Beside Central Plaza, New City Light. -3-
201, Western Arena, Near Madhuban Circle, L P Savani Road, Adajan.
Shop No: 104, 3rd Floor, Someshwara Square, Vesu.
3rd Floor, Karani Molding, Nr. Kabutar Circle, ParvatPatiya.
 “Confidence Holds Our Heads High”
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12 CBSE CA DIPANSHU TALUJA

Bills receivable Current assets Trade receivables

Cash in hand Current assets Cash & cash equivalent

Cash at bank Current assets Cash & cash equivalent

Cheque in hand Current assets Cash & cash equivalent

Interest accrued Current assets Other current Assets

Dividend receivable Current assets Other current Assets

Advances taxes Current assets Other current Assets

Prepaid expenses Current assets Other current Assets

Calls in Arrears – Company Int @10% pa.

Calls in Advance – Company Int @12% pa.
1) Operating Cycle – is a time between the acquisition of asset for processing and its Realisation into cash and cash
equivalents. If operating cycle cannot be identified it is assumed to be 12 months.
2) Contingent Liability – These liabilities are uncertain. These may or may not arise as there are dependent on
happening or not happening of some events. Shown in the Notes to Accounts EX: Liability for bills discounted,
Guarantee given by company, Claims against company pending in court, proposed dividend
3) Capital Commitment – These are such promises as made by the company to be taken care of in future. EX: Liability of
uncalled shares held by company, Cumulative preference shares-dividend unpaid, Contracts remaining to be executed.

3rd Floor, Sunrise Enclave, Beside Central Plaza, New City Light. -4-
201, Western Arena, Near Madhuban Circle, L P Savani Road, Adajan.
Shop No: 104, 3rd Floor, Someshwara Square, Vesu.
3rd Floor, Karani Molding, Nr. Kabutar Circle, ParvatPatiya.