UTTAM SCHOOL FOR GIRLS

WORKSHEET-FINANCIAL STATEMENTS OF A COMPANY

MAJOR HEADS AND SUB HEADS OF A COMPAN’S BALANCE SHEET

S.No Items Main Head Sub-Head

Non Current
1 Debenture Long Term Borrowings
Liabilities

Non Current
2 Public Deposits Long Term Borrowings
Liabilities

Securities Shareholders’
3 Reserve and Surplus
Premium Funds

Shareholders
4 Capital Reserve Reserve and Surplus
Funds

Share Capital (shown by way

Forfeited Shares Shareholders
5 of addition to Subscribed
Account Funds
Capital)

Interest Accrued
Current
6 and due on Other Current Liabilities
Liabilities
Debentures

Interest Accrued
Current
7 but not due on Other Current Liabilities
Liabilities
Debentures

Current
8 Bills Payable Trade Payables
Liabilities
 Advances
Current
9 Received from Other Current Liabilities
Liabilities
Customers

Current
10 Sundry Creditors Trade Payables
Liabilities

Unclaimed Current
11 Other Current Liabilities
Dividend Liabilities

Share Capital (shown by way

Shareholders
12 Calls-in-Arrears of deduction from Subscribed
Funds
Capital )

Current
13 Calls-in Advance Other Current Liabilities
Liabilities

Interest Accrued
Current
14 but not due on Other Current Liabilities
Liabilities
Unsecured Loans

Debentures
Shareholders
15 Redemption Reserve and Surplus
funds
Reserve

Capital
Shareholders
16 Redemption Reserve and Surplus
Funds
Reserve

Premium on
Non Current
17 Redemption of Other Long Term Liabilities
Liabilities
Debentures
 Provision For Current
18 Short Term Provisions
Repairs Liabilities

Current
19 Provision for Tax Short Term Provisions
Liabilities

Balance in
Statement of Shareholders Reserve and Surplus (as
20
Profit and Loss Funds negative amount)
(Dr).

Surplus, Balance
Shareholders
21 in Statement of Reserve and Surplus
Funds
Profit and Loss

Non Current
22 Mortgage Loan Long Term Borrowings
Liabilities

Patents/Trade Property, Plant and

Non Current
23 Marks/Copy Equipments…Intangible
Assets
Rights Assets

Trade Non Current

24 Non Current Investments
Investments Assets

Share Options Shareholders

25 Reserve and Surplus
Outstanding A/C Funds

26 Bills Receivable Current Assets Trade Receivables

 Current
Current
27 Maturities of Long Short Term Borrowings
Liabilities
Term Debts

28 Loose Tools Current Assets Inventories

Balance with
29 Current Assets Cash and Cash Equivalents
Banks

Revaluation Shareholders
30 Reserve and Surplus
Reserve Funds

31 Stores and Spares Current Assets Inventories

Non Current Long Term Loans and

32 Capital Advances
Assets Advances

Security Deposit Non Current

33 Other Non Current Assets
For Electricity Assets

Provision for Non Current

34 Long Term Provisions
Gratuity Liabilities

Unaccrued
Current
35 Income/Advance Other Current Liabilities
Liabilities
Income

Current
36 Bank Overdraft Short Term Borrowings
Liabilities
 Shares in Listed Non Current
37 Non Current Investments
Companies Assets

Cheques and
38 Current Assets Cash and Cash Equivalents
Drafts on Hand

Dividend
39 Current Assets Other Current Assets
Receivable

Interest Accrued Current

40 Other Current Assets
on Investments Assets

41 Prepaid Insurance Current Assets Other Current Assets

42 Loose Tools Current Assets Inventories

Shareholders
43 Subsidy Reserve Reserve and Surplus
Funds

Non Current
44 Bonds Long Term Borrowings
Liabilities

Outstanding Current
45 Other Current Liabilities
Salary Liabilities

Property, Plant and

Computer Non Current
46 Equipments….Intangible
Software Assets
Assets
 Property, Plant and
Non Current
47 Live Stock Equipments and Intangible
Assets
Assets-PP&E

Current
48 Cash Credit Short Term Borrowings
Liabilities

49 Stock in Trade Current Assets Inventories

50 Work-in-Progress Current Assets Inventories