heads and sub-heads of balance sheet class- 12

Main head and sub-head

S.NoItemsmain headsub-head
1Debenture Non-current liabilities long-term borrowings
2public depositsnon-current liabilities long-term borrowing
3securities premium Reserve shareholders, fund Reserve and surplus
4capital Reserve shareholders fund Reserve and surplus
5Forfeited shares accountshareholders fund subscribed capital (shown by way of addition)
6Interest Accrued and due on Debentures current liabilities other current liabilities
7Interest accrued but not due on debenturecurrent liabilities other current liabilities
8Bills payable current liabilities Trade payables
9Advances Received from customers current liabilities other current liabilities
10sundry creditors current liabilities Trade payables
11unclaimed dividend current liabilities other current liabilities
12calls-in-Arrearsshareholders fund subscribed capital (shown by way of deduction)
13calls-in Advance and Interest current liabilities other current liabilities
14accrued but not due on unsecured loans current liabilities other current liabilities
15Debentures Redemption Reserve shareholders fund Reserve and surplus
16capital Redemption Reserve shareholders fund Reserve and surplus
17Advance from customers long-term Non-current liabilities other long-term liabilities
18Trade payables current liabilities Trade payables
19provision for taxcurrent liabilities short-term provisions
20surplus, balance in statement and loss (Dr). shareholders fund Reserve and surplus (As negative amount)
21surplus, balance in end of profit and loss :shareholders” fund Reserve and surplus
22Mortagage loan Non-current liabilities long-term borrowing
23patentsNon-current Assetsfixed Assets–Intangible assets
24Investment Non-current assets Non-current investments
25General Reserve shareholders fund Reserve and surplus
26bills Receivable current assets Trade Receivables
27borrowing Repayable after 3yesrs Non-current liabilities long-term borrowings
28loose toolscurrent assets Inventories
29 balance with banks current assets cash and cash equivalents
30Tax Reserve shareholders fund Reserve and surplus
31stores and spares current assets Inventories
32copyrightsNon-current assets fixed assets–Intangible assets
33accrued Incomes current assets other current assets
34provision for employees benefits Non-current liabilities long-term borrowing
35short-term loanscurrent liabilities short-term borrowing
36long-term loans Non-current liabilities long-term borrowing
37computers Non-current assets fixed assets —-Tangible assets
38goodwill Non-current assets fixed assets Intangible assets
39sundry debtors current assets Trade receivables
40long-term Investments nerve urrent assets Ncn-current Investments
41prepaid Insurance current assets other current / ssets
42building Non-current assets fixed assets–Tangible assets
43General Reserve shareholders fund Reserve and surplus
44bonds Non-current liabilities long-term borrowing
45Income received in advance current liabilities other current liabilities
46Trademarks Non-current assets fixed assets—Intangible assets
47Advance tax current assets other current assets
48bank overdraft current liabilities short-term borrowing
49stock in Tradecurrent assets Inventories
50stock of finished goods current assets Inventories
heads and sub-heads class 12
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