What is the new format of the balance sheet(company) prfrd by cbse.
Name of the Company BALANCE SHEET as at... | |||
Particulars | Note No. | Figure as at the end of Current reporting period | Figures as at the end of the Previous reporting period |
I. EQUITY AND LIABILITIES |
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1. Shareholders’ Funds |
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(a) Share Capital |
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(b) Reserve and Surplus |
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(c) Money received against share warrants |
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(2) Share Application Money Pending Allotment |
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(3) Non-Current Liabilities |
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(a) Long-term borrowings |
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(b) Deferred tax liabilities (Net) |
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(c) Other Long-term liabilities |
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(d) Long-term provisions |
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(4) Current Liabilities |
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(a) Short-term borrowings |
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(b) Trade payables |
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(c) Other current liabilities |
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(d) Short-term provisions |
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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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(i) Tangible assets |
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(ii) Intangible assets |
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(iii) Capital work-in-progress |
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(iv) Intangible assets under development |
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(b) Non-current investments |
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(c) Deferred tax assets (net) |
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(d) Long-term loans and advances |
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(e) Other non-current assets |
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(2) Current Assets |
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(a) Current investments |
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(b) Inventories |
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(c) Trade receivables |
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(d) Cash and cash equivalents |
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(e) Short-term loans and advances |
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(f) Other current assets |
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TOTAL |
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