7/18/2019 1. Balance Sheet of a Company as Per Schedule III of Companies Act

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Balance Sheet of a Company as per Schedule III of Companies Act, 2013

Side Heading SubHeading 1 SubHeading 2 !"amples

I Equity &

Liabilities

Shareholder

s’ Fund

Share Capital Equity Share Capital

Preference Share Capital

Reserve & Surplus General Reserve

Capital Reserveebenture Rede!ption Reserve

"on#Current

Liability

Lon$#ter!

%orroin$s

ebentures' %an( Loan etc)

eferred *a+

Liability ,"et-

.ther Lon$#ter!

Liabilities

%ou$ht /+ed assets for credit

Lon$#ter!

Provisions

Provision for replace!ent of F0

Current

Liabilities

Short#ter!%orroin$s Short#ter! Loan ta(en

 *rade Payables Creditors' %ills Payable.ther Current

Liabilities

.utstandin$ E+p' 1naccrued Inco!e

Short#ter!

Provision

Provision for ta+' Proposed ividend' Provision for

doubtful debts' provision for discount on debtors#$#A%

II 0ssets

"on#Current

0ssets

Fi+ed 0ssets

 *an$ible 0ssets Land & %uildin$s' Plant & 2achinery' 2otor 3ehicles'

Fi+tures and Furniture etc)Intan$ible 0ssets Patents' Copyri$hts' *rade 2ar(s' Goodill etc)

Capital 4or( In

Pro$ress

%uildin$ under construction

Intan$ible 0ssets

1nder evelop!ent

Softare under develop!ent

"on#Current

Invest!ents

Shares or debentures of subsidiary co!panies)

eferred *a+

7/18/2019 1. Balance Sheet of a Company as Per Schedule III of Companies Act

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0ssets

Lon$#ter! Loans

& 0dvances

Security eposits' Lon$#ter! loans $iven etc)

.ther "on#

Current 0ssets

Lon$#ter! *rade Receivable' 1na!orti5ed e+penses'

Insurance clai! receivable and a!ount due for assets

sold)

Current

0ssets

CurrentInvest!ents

Invest!ent in securities for short period

Inventories Ra 2aterial' or(#in#pro$ress' Finished Goods' Stoc(#in#

 *rade' Stores & Spares' Loose *ools *rade Receivables ebtors' %ills Receivables

Cash & Cash

Equivalents

Cash' %an( %alance' Cheques#in#6and etc)

Short#ter! Loans

& 0dvances

Loans recoverable ithin 78 !onths)

.ther Current

0ssets

1na!orti5ed e+penses' prepaid e+penses' earned

inco!es' 0dvance *a+#$#A%