Page 146 - DCOM205_ACCOUNTING_FOR_COMPANIES_II

Unit 7: Accounting for Banking Companies

format of the Detailed Balance sheet in a Horizontal form notes
Horizontal form of Balance sheet

Balance sheet of..... (name of the company) as on.....
figures liabilities figures figures assets figures
for the for the for the for the
previous current year previous current year
year year
` ` ` `
share capital: fixed assets:
Authorised Goodwill
…shares of `…each Land
Preference Building
Equity Leasehold Premises
Issued : Railway Sidings
…shares of `…each Plant and Machinery
Preference Furniture
Equity Patents and Trademarks
Less: Calls Unpaid: Live stock
Add: Forfeited Vehicles
Shares investments:
reserves and surplus: Government or Trust Securities,
Capital Reserve Shares, Debentures, Bonds
Capital Redemption Reserve current assets, loans and
advances:
Securities Premium
(a) current assets:
Other Reserves
Interest Accrued on
Profit and Loss Account investments
secured loans: Stores and Spare parts
Debentures Loose Tools
Loans and Advance from Banks Stock in Trade
Loans and Advances from subsidiary Work in Progress
Companies
Sundry Debtors
Other Loans and Advances
Cash and Bank balances
unsecured loans:
(B) loans and advances:
Fixed Deposits
Advances and Loans to
Loans and Advances from subsidiary Subsidiaries
companies
Bills Receivable
Short Term Loans and Advances
Advance Payments and
Other Loans and Advances unexpired discounts
current liabilities and provisions: miscellaneous - expenditure:
a. current liabilities Preliminary Expenses
Acceptances Discount on Issue of Shares
Sundry Creditors and
Outstanding Expenses Other Deferred Expenses
B. provisions: Profit and Loss Account
For Taxation (debit Balance: if any)
For Dividends
For Contingencies
For Provident Fund Schemes
For Insurance, Pension and
Other similar benefits

lovely professional university 141