how is share capital shown in company's balance-sheet?
Balance Sheet (Relevant Extracts) as on…… | ||
Particulars | Note No. | Figures at the end of the Current Year |
I. Equity and Liabilities |
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1. Shareholders’ Fund |
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a. Share Capital |
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b. Reserves and Surplus |
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3. Non-Current Liabilities |
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4. Current Liabilities |
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a. Other Current Liabilities |
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Total |
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II. Assets |
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1. Non-Current Assets |
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a. Fixed Assets |
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b. Other Non-Current Assets |
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2. Current Assets |
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a. Cash and Cash Equivalents |
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Total |
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NOTES TO ACCOUNTS
Note No. | Particulars | Amount (Rs) |
1 | Share Capital |
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| Authorised Share Capital |
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| …… shares of Rs.. each | |
| Issued Share Capital |
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| …… shares of Rs.. each | |
| Subscribed, Called-up and Paid-up Share Capital |
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| …… shares of Rs.. each | |
| Less: Calls-in-Arrears | |
| Add: Shares Forfeited | |
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2 | Reserves and Surplus |
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| Capital Reserve |
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| Securities Premium |
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3 | Other Current Liabilities |
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| Calls-in-Advance |
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4 | Fixed Assets |
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| Land and Building |
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| Machinery |
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| Furniture |
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5 | Other Non-Current Assets |
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| Discount on Issue of Shares |
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6 | Cash and Cash Equivalents |
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| Cash at Bank |
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