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

 

 

1. Shareholders’ Fund

 

 

a. Share Capital

 

 

b. Reserves and Surplus

 

 

3. Non-Current Liabilities

 

 

4. Current Liabilities

 

 

a. Other Current Liabilities

 

 

Total

 

 

 

 

 

II. Assets

 

 

1. Non-Current Assets

 

 

a. Fixed Assets

 

 

b. Other Non-Current Assets

 

 

2. Current Assets

 

 

a. Cash and Cash Equivalents

 

 

Total

 

 

 

 

 

 

NOTES TO ACCOUNTS

 

Note No.

Particulars

Amount

(Rs)

1

Share Capital

 

 

Authorised Share Capital

 

 

…… shares of Rs.. each

 

 

Issued Share Capital

 

 

 …… shares of Rs.. each

 

 

Subscribed, Called-up and Paid-up Share Capital

 

 

 …… shares of Rs.. each

 

 

  Less: Calls-in-Arrears

 

 

  Add: Shares Forfeited

 
  

 

2

Reserves and Surplus

 

 

Capital Reserve

 

 

Securities Premium

 

 

 

 

 

 

 

3

Other Current Liabilities

 

 

Calls-in-Advance

 

 

 

 

4

Fixed Assets

 

 

Land and Building

 

 

Machinery

 

 

Furniture

 

 

 

 

5

Other Non-Current Assets

 

 

Discount on Issue of Shares

 

 

 

 

6

Cash and Cash Equivalents

 

 

Cash at Bank

 

 

 

 

 

 

 

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 share capital comes under share holders fund under the title equities and liabilities

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