S.No | Items | main head | sub-head |
1 | Debenture | Non-current liabilities | long-term borrowings |
2 | public deposits | non-current liabilities | long-term borrowing |
3 | securities premium Reserve | shareholders, fund | Reserve and surplus |
4 | capital Reserve | shareholders fund | Reserve and surplus |
5 | Forfeited shares account | shareholders fund | subscribed capital (shown by way of addition) |
6 | Interest Accrued and due on Debentures | current liabilities | other current liabilities |
7 | Interest accrued but not due on debenture | current liabilities | other current liabilities |
8 | Bills payable | current liabilities | Trade payables |
9 | Advances Received from customers | current liabilities | other current liabilities |
10 | sundry creditors | current liabilities | Trade payables |
11 | unclaimed dividend | current liabilities | other current liabilities |
12 | calls-in-Arrears | shareholders fund | subscribed capital (shown by way of deduction) |
13 | calls-in Advance and Interest | current liabilities | other current liabilities |
14 | accrued but not due on unsecured loans | current liabilities | other current liabilities |
15 | Debentures Redemption Reserve | shareholders fund | Reserve and surplus |
16 | capital Redemption Reserve | shareholders fund | Reserve and surplus |
17 | Advance from customers long-term | Non-current liabilities | other long-term liabilities |
18 | Trade payables | current liabilities | Trade payables |
19 | provision for tax | current liabilities | short-term provisions |
20 | surplus, balance in statement and loss (Dr). | shareholders fund | Reserve and surplus (As negative amount) |
21 | surplus, balance in end of profit and loss : | shareholders” fund | Reserve and surplus |
22 | Mortagage loan | Non-current liabilities | long-term borrowing |
23 | patents | Non-current Assets | fixed Assets–Intangible assets |
24 | Investment | Non-current assets | Non-current investments |
25 | General Reserve | shareholders fund | Reserve and surplus |
26 | bills Receivable | current assets | Trade Receivables |
27 | borrowing Repayable after 3yesrs | Non-current liabilities | long-term borrowings |
28 | loose tools | current assets | Inventories |
29 | balance with banks | current assets | cash and cash equivalents |
30 | Tax Reserve | shareholders fund | Reserve and surplus |
31 | stores and spares | current assets | Inventories |
32 | copyrights | Non-current assets | fixed assets–Intangible assets |
33 | accrued Incomes | current assets | other current assets |
34 | provision for employees benefits | Non-current liabilities | long-term borrowing |
35 | short-term loans | current liabilities | short-term borrowing |
36 | long-term loans | Non-current liabilities | long-term borrowing |
37 | computers | Non-current assets | fixed assets —-Tangible assets |
38 | goodwill | Non-current assets | fixed assets Intangible assets |
39 | sundry debtors | current assets | Trade receivables |
40 | long-term Investments | nerve urrent assets | Ncn-current Investments |
41 | prepaid Insurance | current assets | other current / ssets |
42 | building | Non-current assets | fixed assets–Tangible assets |
43 | General Reserve | shareholders fund | Reserve and surplus |
44 | bonds | Non-current liabilities | long-term borrowing |
45 | Income received in advance | current liabilities | other current liabilities |
46 | Trademarks | Non-current assets | fixed assets—Intangible assets |
47 | Advance tax | current assets | other current assets |
48 | bank overdraft | current liabilities | short-term borrowing |
49 | stock in Trade | current assets | Inventories |
50 | stock of finished goods | current assets | Inventories |