Akaunt

# Balance Sheet

According to Company Act Schedule VI,

I. EQUITY AND LIABILITIES
    1. Shareholder's Funds
        (a) Share Capital
            i. Subscribed and fully paid
            ii. Subscribed but not fully paid
            iii. Ungrouped Share Capital
        (b) Reserves and Surplus
            i. Capital Reserves
            ii. Capital Redemption Reserve
            iii. Securities Premium Account
            iv. Debenture Redemption Reserve
            v. Revaluation Reserve
            vi. Share Options Outstanding Account
            vii. Other Reserves
            viii. Surplus
        (c) Money Received Against Share Warrants
    2. Share Application money pending allotment
    3. Non-current Liabilities
        (a) Long-Term Borrowings
            i. Secured
            ii. Unsecured
        (b) Deferred Tax Liabilities (Net)
        (c) Other Long-Term Liabilities
            i. Trade Payables
            ii. Other Long-term Liabilities
        (d) Long-term Provisions
            i. Provision for Employee Benefits
            ii. Other Long term provisions
    4. Current Liabilities
        (a) Short-Term Borrowings
            i. secured
            ii. unsecured
        (b) Trade Payables
            i. Micro, Small and Medium Enterprise
            ii. Others
            iii. Ungrouped Trade Payables
        (c) Other Current Liabilities
            i. Current Maturities of Long-Term Debt
            ii. Current Maturities of Finane Lease Obligations
            iii. Interest Accured but not due on Borrowings
            iv. Interest Accured and due on Borrowings
            v. Income Accured and due on Borrowings
            vi. Income Received in Advance
            vii. Unpaid Dividends
            viii. Application money received for allotment of securities and due for refund and interest accrued thereon
            ix. Unpaid matured Deposits and Interest accrued thereon
            x. Unpaid matured Debentures and Interest accrued thereon
        (d) Short-Term Provisions
            i. Provision for Employee Benefits
            ii. Others
II. ASSETS
    1. Non-current Assets
        (a) Fixed Assets
            i. Tangible Assets
                - Buildings
                - Plant and Equipment
                - Furniture and Fixtures
                - Land
                - Vehicles
                - Office Equipment
                - Lease hold improvements
                - Others
            ii. Intangible Assets
                - Goodwill
                    - Goodwill, Gross
                    - Less: Accumulated Impairment on Goodwill
                - Brands/Trademarks
                    - "
                - Computer Software
                    - "
                - Mastheads and Publishing Titles
                    - "
                - Mining Rights
                    - "
                - Copyrights, and Patents and other Intellectual Property rights, Services and Operating rights
                    - "
                - Recipes, Formulae, Models, Designs and Prototypes
                    - "
                - Licenses and Franchise
                    - "
                - others
            iii. Capital Work-in-progress
            iv. Intangible Assets under Development
        (b) Non-current Invenstments
            Trade Investments
                Investment property
                Investements in equity instruments
                Investments in preference share
                Investments in government or trust securities
                Investments in debentures or bonds
                Investments in mutual funds
                Investments in partnership firms
                Other non-current investments
            Other Investments
                Investment property
                Investements in equity instruments
                Investments in preference share
                Investments in government or trust securities
                Investments in debentures or bonds
                Investments in mutual funds
                Investments in partnership firms
                Other non-current investments
            Less: Provision for diminution in the value of investments

# Interesting Facts

  • balance sheet in partnership firm is of t shape
  • balance sheet of company is of vertical shape
  • format of Companies Act
    • Company Act schedule VI

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