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A. HORIZONTAL FORM
BALANCE SHEET OF............................................................................................................................................. (Name of the company) ...................................

AS AT........................................................ (Date as at which it is made out) Figures
for the
P.Y.
(Rs.)| LIABILITIES | Figures
for the
C.Y.
(Rs.)| Figures
for the
P.Y.
(Rs.)| ASSETS| Figures
for the
C.Y.
(Rs.)|
 | SHARE CAPITAL (Refer Note A)Authorised/SharesOf ...................... Rs.... eachIssued/SharesOf ...................... Rs.... eachSubscribed/SharesOf ...................... Rs.... eachCalled up ............ Rs.... per ShareOf the above shares ……… shares are allotted as fully paid-up pursuant to a contract without payments being received in cash,Less: Unpaid calls1. By directors.2. By others.3. By Managing agent or secretaries and treasurers and where the managing agent or secretaries and treasurers are a firm, by the partners thereof, and the managing agent or secretaries and treasures are a private company, by the directors members of that company.Add: Forfeited shares (amount originally paid –up)RESERVES & SURPLUS (Refer Note B)1. Capital Reserves.2. Capital Redemption Reserve.3. Share Premium Account4. Other Reserves specifying the nature of each reserve and the amount in respect thereof.Less: Debit balance in profit and loss account, if any5. Balance in the profit and loss accounts after providing for proposed allocation namely Dividend, Bonus or Reserves6. Proposed additions to Reserves7. Sinking FundsSECURED LOANS (Refer Note C)1. Debentures2. Loans and Advances from Banks3. Loans and Advances from Subsidiaries4. Other Loans and AdvancesUNSECURED LOANS (Refer Note D)1. Fixed Deposits2. Loans and Advances from Subsidiaries3. Short-term Loans and Advances:a. From Banksb. From others4. Other Loans and Advancesc. From Banksd. From othersCURRENT LIABILITIES & PROVISIONS(Refer Note E)A. Current Liabilities1. Acceptances2. Sundry Creditors3. Subsidiary companies4. Advance payments and unexpired discounts for the portion for which value has still to be given e.g. in the case of the following classes of companies:—Newspaper, Fire Insurance, theatres, clubs, banking, steamship, companies, etc.5. Unclaimed Dividends6. Other Liabilities7. Interest Accrued but not due on loansB. Provisions8. Provision for Taxation9. Proposed Dividends10. For contingencies11. For Provident Fund Scheme12. For Insurance, pension and similar staff benefit schemes13. Other provisions(A foot note to the balance-sheet may be added to show separately:—CONTINGENT LIABILITIES (Refer Note F)1. Claims against the company not acknowledged as debts2. Uncalled liability on shares partly paid3. Arrears of fixed cumulative dividends4. Estimated amount of contracts remaining to be executed on capital account and not provided for5. Other money for which the company is contingently liable |  |  | FIXED ASSETS (Refer Note G)Distinguishing as far as possible between expenditure upon1. Goodwill2. Land3. Buildings4. Leaseholds5. Railway Sidings6. Plant and Machinery7. Furniture and Fittings8. Development of Property9. Patents, trademarks and designs10. Livestock11. Vehicles, etc.INVESTMENTS (Refer to Note No. H) Showing nature of investment and the mode of valuation for example at cost or market value and distinguishing between:1. Investments in Govt. or Trust Securities2. Investments in shares, debentures or bonds3. Immovable properties4. Investments in the capital of partnership firms5. Balance of unutilized monies raised by IssueCURRENT ASSETS, LOANS & ADVANCES (Refer Note I)A. Current Assets1. Interest accrued on investments2. Stores and spare parts3. Loose tools4. Stock-in-trade5. Works-in-progress6. Sundry debtors:a. Debts outstanding for a period exceeding 6 monthsb. Other debtsLess: Provision7. a. Cash balance on handb. Bank balances:i. With Scheduled Banksii....
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