Company Final Accounts Format

As per Sec.129 of The New Companies Act, 2013

Schedule III
Part – I: Form of Balance Sheet
NAME OF THE COMPANY………………………………
Balance Sheet as at ………………………………………
Particulars Note No. Figures as at the end

Current Reporting Previous Reporting

Period Period

I. EQUITY AND LIABILITIES:

1.. Shareholders Funds:

A. Share Capital 1

B. Reserves and Surplus 2

2.Non-Current Liabilities

A. Long-Term Borrowings 3

3. Current Liabilities: 4
Total

II. Assets:

1. Non-Current Assets

A. Fixed Assets 5

I. Tangible Assets

II. Intangible Assets

B. Non-Current Investments 6

C. Other Non-Current Assets 7

2. Current Assets 8

TOTAL
Part – II: Form of Statement of Profit and Loss
NAME OF THE COMPANY………………………………
Profit and Loss Statement for the year ended ………………………………………
Particulars Note No. Figures as at the end

Current Reporting Previous Reporting

Period Period

I. Revenue from Operations 9

II.Other Income 10

III.Total Revenue(I + II)

IV. Expenses:

Cost of Materials Consumed 11

Purchases of Stock-in- Trade 12

Changes in Inventories of 13
Finished Goods, Work-in-
Progress and Stock-in-Trade

Employee Benefits Expense 14

Finance Costs 15

Depreciation and 16
amortization expense

Other Expenses 17

Total Expenses

V. Profit Before Exceptional

and Extraordinary items and
tax

VI. Exceptional Items

VII. Profit Before

Extraordinary Items and Tax

VIII. Extraordinary Items

IX. Profit Before Tax(VII-VIII)

X.Tax Expense

XI. Profit/(Loss) for the

Period

XII. Earnings Per Share:

1. Basic

2. Diluted

Notes to Account:

Note 1: Share Capital:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)

Authorised XXX

……..Share of ` …………. each

Issued

……..Share
of ` …………. Each

Subscribed and fully paid up XXX

……Shares of ` ……………. Each

Less: Calls in Arrears (XX)

Add: forfeited shares XX

Total XXX

2: Reserves and Surplus:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)

Opening Balance of Profit

and Loss Account:

Add/Less: Net Profit / Loss

during the year

Closing Balance of Profit and

Loss Account

General Reserve

Add: Transfer during the year

Securities Premium
 Capital Reserve and so on

Total XXX

Note 3: Long Term Borrowings:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)

Debentures

Bank Loan and so on

Total XXX

Note 4: Current Liabilities and Provisions:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)

Short Term Borrowings

Trade Payables

Other Current Liabilities

Short Term Provisions

Total XXX

Note 5: Fixed Assets/Property, Plant and Equipment:

Gross Block Depreciation Net Block

Name of Opening Addition/ Closing Opening Addition Deduction Closing Opening Closing
the Asset Balance Balance Balance Balance Balance Balance
Deduction (Rs.) (Rs.)
(Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.)
(Rs.)

Tangible:

Plant and
Machinery

Land and
Buildings

Vehicles
Total

Intangible:

Goodwill

Patents
and so on

Total XXX

Note 6: Non- Current Investments:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)

Investments:

Investment in equity
instruments

Investments in
Govt.Securities and so on

Total XXX
Note 7: Other Non-Current Assets:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)

Miscellaneous Expenditure

Preliminary Expenditure

Underwriting Commission
and so on

Total XXX

Note 8: Current Assets:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)

Current Investments

Inventories
Trade Receivables

Cash and Cash Equivalents

Short Term Loans and

Advances

Other Current Assets

Total XXX

Note 9: Revenue from Operations:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)

Gross Sales

Less: Sales Returns

Net Sales

Total XXX

Note 10: Other Income:

Particulars At the end of At the end of the
Current Year (Rs.) Previous Year
(Rs.)

Commission Received

Discount Received

Dividend Received and so on

Total XXX

Note 11: Cost of Materials consumed:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)

Opening Stock of Raw XXX

Materials

Add: Purchase of Raw XXX

Materials

Add: Carriage Inward XX

Less: Closing Stock of Raw (XXX)
Materials

Total XXX

Note 12: Purchases:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)

Purchases XXX

Less: Returns (XX)

Net Purchases XXX

Note 13: Changes in Inventory:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)
Closing Stock of Finished XXX
Goods

Less: Opening Stock of (XXX)

Finished Goods

Increase/(Decrease) in XXX
Inventory

Note 14: Employee Benefits Expense:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)

Salary and Wages

Bonus and so on

Total XXX

Note 15: Finance Costs:

Particulars At the end of At the end of the
Current Year (Rs.) Previous Year
(Rs.)

Interest on Bank Loan

Debenture Interest

Total XXX

Note 16: Depreciation:

Particulars At the end of At the end of the

Current Year (Rs.) Previous Year
(Rs.)

Depreciation on Plant and XXX

Machinery

Depreciation on Land and XXX

Building and so on

Total XXX

Note 17: Other Expenses:

Particulars At the end of At the end of the
Current Year (Rs.) Previous Year
(Rs.)

Rent

Electricity Charges

Telephone charges

Audit fees

Legal Expenses and so on

Total XXX

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