Financial Statements Notes4

Study Material & Notes for the Chapter 10

FINANCIAL STATEMENTS

IV.  Contents of the Balance Sheet

Category Main Head Sub-Head Item 
Liability Shareholders’ Funds Share Capital Equity Shares
Liability Shareholders’ Funds Share Capital Preference Shares
Liability Shareholders’ Funds Share Capital Calls-in-Arrears (Less)
Liability Shareholders’ Funds Reserves and Surplus Forfeited Shares
Liability Shareholders’ Funds Reserves and Surplus Capital Reserve
Liability Shareholders’ Funds Reserves and Surplus Capital Redemption Reserve
Liability Shareholders’ Funds Reserves and Surplus Securities Premium Reserve
Liability Shareholders’ Funds Reserves and Surplus Debentures redemption Reserve
Liability Shareholders’ Funds Reserves and Surplus Revaluation Reserve
Liability Shareholders’ Funds Reserves and Surplus Shares Options Outstanding Amount
Liability Shareholders’ Funds Reserves and Surplus Other Reserves
Liability Shareholders’ Funds Reserves and Surplus Surplus i.e., Balance in Statement of Profit and Loss (Profit/Loss)
Liability Non-Current Liabilities Long-term Borrowings Debentures 
Liability Non-Current Liabilities Long-term Borrowings Bonds
Liability Non-Current Liabilities Long-term Borrowings Term Loan from Bank/Others
Liability Non-Current Liabilities Long-term Borrowings Public Deposits
Liability Non-Current Liabilities Long-term Borrowings Other Loans and Advances
Liability Non-Current Liabilities Deferred Tax Liabilities (Net) Deferred Tax Liabilities
Liability Non-Current Liabilities Deferred Tax Liabilities (Net) Deferred Tax Assets
Liability Non-Current Liabilities Other Long-term Liabilities Premium Payable on Redemption of Preference Shares
Liability Non-Current Liabilities Long-term Provisions Premium Payable on Redemption of Debentures
Liability Non-Current Liabilities Long-term Provisions Provision for Employees Retirement Benefits
Liability Non-Current Liabilities Long-term Provisions Provision for Gratuity
Liability Non-Current Liabilities Long-term Provisions Provision for Earned Leaves
Liability Non-Current Liabilities Long-term Provisions Provision for Warranty Claims
Liability Current Liabilities Short-term Borrowings Loans repayable on demand
Liability Current Liabilities Short-term Borrowings Bank Overdraft
Liability Current Liabilities Short-term Borrowings Cash Credit from Banks
Liability Current Liabilities Short-term Borrowings Current Maturities of Long-Term Debts
Liability Current Liabilities Short-term Borrowings Loans repayable within 12 months
Liability Current Liabilities Short-term Borrowings Deposits
Liability Current Liabilities Short-term Borrowings Other Loans and Advances
Liability Current Liabilities Trade Payables Sundry Creditors
Liability Current Liabilities Trade Payables Bills Payable
Liability Current Liabilities Other Current Liabilities Interest Accrued but not due on Borrowings
Liability Current Liabilities Other Current Liabilities Interest Accrued and due on Borrowings
Liability Current Liabilities Other Current Liabilities Income received in advance
Liability Current Liabilities Other Current Liabilities Unpaid Dividends
Liability Current Liabilities Other Current Liabilities Excess application money refundable and interest thereon
Liability Current Liabilities Other Current Liabilities Unpaid matured deposits and interest accrued thereon
Liability Current Liabilities Other Current Liabilities Unpaid matured debentures and interest accrued thereon
Liability Current Liabilities Other Current Liabilities Calls-in-Advance
Liability Current Liabilities Other Current Liabilities Outstanding Expenses
Liability Current Liabilities Other Current Liabilities Provident Funds Payable
Liability Current Liabilities Other Current Liabilities ESI Payable
Liability Current Liabilities Other Current Liabilities Other Payables within Operating Cycle/12 months
Liability Current Liabilities Short-term Provisions Provision for Employee Benefits (within Operating Cycle/12 months)
Liability Current Liabilities Short-term Provisions Provision for Expenses (within Operating Cycle/12 months)
Liability Current Liabilities Short-term Provisions Provision for Tax (within Operating Cycle/12 months)
Liability Current Liabilities Short-term Provisions Other Provisions (within Operating Cycle/12 months)
Assets Non-Current Assets Property, Plant and Equipment and Intangible Assets Property Plant & Equipments
Assets Non-Current Assets Property, Plant and Equipment and Intangible Assets Intangible Assets
Assets Non-Current Assets Property, Plant and Equipment and Intangible Assets Capital Work in Progress
Assets Non-Current Assets Property, Plant and Equipment and Intangible Assets Intangible Assets under Development
Assets Non-Current Assets Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments Land
Assets Non-Current Assets Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments Building
Assets Non-Current Assets Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments Machinery
Assets Non-Current Assets Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments Furniture & Fixtures
Assets Non-Current Assets Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments Computers
Assets Non-Current Assets Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments Vehicles
Assets Non-Current Assets Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments Office Equipment
Assets Non-Current Assets Property, Plant & Equipment and Intangible Assets-Intangible Assets Goodwill
Assets Non-Current Assets Property, Plant & Equipment and Intangible Assets-Intangible Assets Brands
Assets Non-Current Assets Property, Plant & Equipment and Intangible Assets-Intangible Assets Trademarks
Assets Non-Current Assets Property, Plant & Equipment and Intangible Assets-Intangible Assets Computer Software
Assets Non-Current Assets Property, Plant & Equipment and Intangible Assets-Intangible Assets Mining Rights
Assets Non-Current Assets Property, Plant & Equipment and Intangible Assets-Intangible Assets Copy Rights
Assets Non-Current Assets Property, Plant & Equipment and Intangible Assets-Intangible Assets Patents
Assets Non-Current Assets Property, Plant & Equipment and Intangible Assets-Intangible Assets Licenses
Assets Non-Current Assets Property, Plant & Equipment and Intangible Assets-Intangible Assets Franchise
Assets Non-Current Assets Property, Plant & Equipment and Intangible Assets-Capital Work in Progress Tangible Assets under Construction
Assets Non-Current Assets Property, Plant & Equipment and Intangible Assets-Intangible Assets under Development Patents under Development
Assets Non-Current Assets Property, Plant & Equipment and Intangible Assets-Intangible Assets under Development Intellectual Property rights under Development
Assets Non-Current Assets Non-Current Investments Investments in Property (to be sold after 12 months)
Assets Non-Current Assets Non-Current Investments Investments in Equity Instruments (to be sold after 12 months)
Assets Non-Current Assets Non-Current Investments Investments in Preference Shares (to be sold after 12 months)
Assets Non-Current Assets Non-Current Investments Investments in Government or Trust Securities (to be sold after 12 months)
Assets Non-Current Assets Non-Current Investments Investments in Debentures (to be sold after 12 months)
Assets Non-Current Assets Non-Current Investments Investments in Bonds (to be sold after 12 months)
Assets Non-Current Assets Non-Current Investments Investments in Mutual Funds (to be sold after 12 months)
Assets Non-Current Assets Non-Current Investments Investments in Partnership Firms (to be sold after 12 months)
Assets Non-Current Assets Deferred Tax Assets (Net) Deferred Tax Assets (Net)
Assets Non-Current Assets Long-term Loan and Advances Capital Advances (for tangible/intangible assets)
Assets Non-Current Assets Long-term Loan and Advances Long-term Loans to Employees
Assets Non-Current Assets Long-term Loan and Advances Long-term Advances to Vendors
Assets Non-Current Assets Other Non-current Assets Security Deposits given (> 12 months/Operating Cycle)
Assets Non-Current Assets Other Non-current Assets Long-term Trade Receivables (> 12 months/Operating Cycle)
Assets Non-Current Assets Other Non-current Assets Unamortized Expenses/Losses
Assets Non-Current Assets Other Non-current Assets Insurance Claims Recoverable
Assets Current Assets Current Investments Investments in Equity Instruments (to be sold within 12 months)
Assets Current Assets Current Investments Investments in Preference Shares (to be sold within 12 months)
Assets Current Assets Current Investments Investments in Government or Trust Securities (to be sold within 12 months)
Assets Current Assets Current Investments Investments in Debentures (to be sold within 12 months)
Assets Current Assets Current Investments Investments in Bonds (to be sold within 12 months)
Assets Current Assets Current Investments Investments in Mutual Funds (to be sold within 12 months)
Assets Current Assets Current Investments Investments in Partnership Firms (to be sold within 12 months)
Assets Current Assets Inventories Raw Materials
Assets Current Assets Inventories Work-in-Progress
Assets Current Assets Inventories Finished Goods
Assets Current Assets Inventories Stock-in-Trade
Assets Current Assets Inventories Goods Purchased for Trading
Assets Current Assets Inventories Stores & Spares
Assets Current Assets Inventories Loose Tools
Assets Current Assets Trade Receivables Debtors
Assets Current Assets Trade Receivables Provision for Doubtful Debts
Assets Current Assets Trade Receivables Bills Receivables
Assets Current Assets Cash and Cash Equivalents Cash in hand
Assets Current Assets Cash and Cash Equivalents Credit Balance as per Bank Accounts
Assets Current Assets Cash and Cash Equivalents Cheques in hand
Assets Current Assets Cash and Cash Equivalents Drafts in hand
Assets Current Assets Cash and Cash Equivalents Fixed Deposits with Banks
Assets Current Assets Short-term Loans and Advances Loans and Advances realized within 12 months/Operating Cycle
Assets Current Assets Other Current Assets Prepaid Expenses
Assets Current Assets Other Current Assets Accrued Income
Assets Current Assets Other Current Assets Dividend Receivable
Assets Current Assets Other Current Assets Advance Taxes

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