ACCOUNTS BY VIJAY GOYAL, SCF-81,SEC-10 & SCO-286,SEC-20,PKL.

9041672311 ; 8556888389

ITEMS MAJOR HEAD SUB-HEAD

1. Prepaid Insurance Current Assets Other Current Assets
2. Investment in shares or Non- Current Assets Non-Current Investments
debentures of another company
3. Calls-in-arrears Shareholder’s Funds SHARE Capital/Subscribed
Capital
4.Unpaid/unclaimed dividend Current Liabilities Other Current Liabilities
5. Capital Reserve Shareholder’s Funds Reserves and Surplus
6. Loose Tools Current Assets Inventories
7. Capital work-in-progress Non-Current Assets Property, Plant and
equipment and intangible
Assets –Capital work-in-
progress
8. Patents being developed by the Non-current Assets Property, Plant and
company equipment and intangible
Assets - intangible Assets
under development

9. Interest accrued and due on Current liabilities Other Current Liabilities

debentures
10. Accrued Interest on Calls in Current liabilities Other Current Liabilities
advance
11. Interest due on calls in Current Assets Other Current Assets
arrears
12. Trademarks Non-Current Assets Property, Plant and
equipment and intangible
Assets - intangible Assets
13. Premium on redemption of Non-Current Liabilities Other long-term Liabilities
debentures
14. Plant and Machinery Non-Current Assets Property, Plant and
equipment and intangible
Assets - Property, Plant and
equipment
15. Patents Non-current Assets Property, Plant and
equipment and intangible
Assets - intangible Assets
16. Balance of statement of Shareholder’s Fund Reserves and Surplus
profit& loss
17. Interest accrued on Current Assets Other Current Assets
investment
18. Livestock Non-Current Assets Property, Plant and
equipment and intangible
Assets - Property, Plant and
equipment
19. Licenses and franchise Non-Current Assets Property, Plant and
equipment and intangible
Assets - intangible Assets
20. Securities Premium Reserve Shareholder’s Funds Reserves and surplus
21. Work in progress Current assets Inventories
22. Debentures with maturity Current liabilities Other Current Liabilities
period in current year
23. Cheques and Bank Drafts in Current Assets Cash & cash Equivalents
Hand
24. Long term Investments with Current Assets Current Investment
maturity period less than six
months
25. Mining Rights Non-Current Assets Property, Plant and
equipment and intangible
Assets - intangible Assets
26. publishing Titles Non-Current Assets Property, Plant and
equipment and intangible
Assets - intangible Assets
27. Debtors Current Assets Trade Receivables
28. Bank Overdraft Current Liabilities Short term borrowings
29. Subsidy Reserve Shareholder’s Funds Reserves and surplus-Other
reserves
30. Capital redemption reserve Shareholder’s Funds Reserves and Surplus
31. Debit balance in Statement of Shareholder’s Funds Reserves and Surplus
P&L
32. Debenture Redemption Shareholder’ Funds Reserves and Surplus
Reserve
33. Provision for tax Current Liabilities Short term Provisions

34. Retirement Benefits Payable Non-Current liabilities Long-Term Provision

to employees
35. calls in Advance Current Liabilities Other Current Liabilities
36. Stores & Spares Current Assets Inventories
37. Provision for employees Non-Current liabilities Long-term Provisions
benefits
38. term loan from Bank Non-Current liabilities Long-term Borrowings
39. Computer Software Non-Current Assets Property, Plant and
equipment and intangible
Assets - intangible Assets
40. Income received in advance Current liabilities Other Current liabilities
41. capital Advances Non-Current assets Long term Loan and
Advances
42. Provision for warranties Non-Current Liabilities Long-term Provisions
43. General Reserve Shareholder’s Funds Reserves and surplus
44. Short term loans and Current Assets Short term loan and
advances advances
45. Design Non-Current Assets Property, Plant and
equipment and intangible
Assets - intangible Assets
46. Loan payable on demand Current Liabilities Short-Term Borrowings
47. computer and related Non-Current Assets Property, Plant and
equipment equipment and intangible
Assets - Property, Plant and
equipment
48. Goods acquired for trading Current Assets Inventories
49. Long Term Provisions Non-Current liabilities Long-Term Provisions
50. Goodwill Non-Current assets Property, Plant and
equipment and intangible
Assets - intangible Assets
51. Copyrights Non-current Assets Property, Plant and
equipment and intangible
Assets - intangible Assets
52. Stock of finished goods Current Assets Inventories
53. 9% Debentures repayable Non-Current liabilities Long-term Borrowings
after three years
54. Balance with banks Current Assets Cash and Cash Equivalents
55. Goods-in-transit Current Assets Inventories
56. vehicles Non-Current assets Property, Plant and
equipment and intangible
Assets - Property, Plant and
equipment
57. cash in hand Current Assets Cash and Cash Equivalents
58. Short term deposits payable Current Liabilities Short-Term Borrowing
on demand
59. Office equipment’s Non-Current Assets Property, Plant and
equipment and intangible
Assets - Property, Plant and
equipment
60. Net loss as shown by Shareholder’s Funds Reserves and Surplus(as a
statement of profit and loss negative item)

61. Bonds Non-Current Liabilities Long-term Borrowings

62. Building Non-Current assets Property, Plant and
equipment and intangible
Assets - Property, Plant and
equipment
63. Raw material Current Assets Inventories
64. Provision for bad debts Current Liabilities Short-Term Provisions
65. Negative balance as per Shareholder’s Funds Reserves and Surplus(as a
statement of Profit and loss negative item)
66. Loan payable after 3 years Non-Current Liabilities Long-term Borrowings
67. Advance Tax Current Assets Other Current assets
68. Land Non-Current Assets Property, Plant and
equipment and intangible
Assets - Property, Plant and
equipment
69. Cash at bank Current Assets Cash and Cash Equivalents
70. Trade payables Current Liabilities Trade Payables
71. cash and Cash equivalents Current Assets Cash and Cash Equivalents
72. 5 years loan obtained from Non-Current Liabilities Long-term Borrowings
SBI
73. Investments Non-Current Assets Non-Current Investments
74. Share forfeited Account Shareholder’s Funds Share Capital
75. Acceptances Current Liabilities Trade Payables
76. Preliminary expenses Shareholder’s Funds Reserves and Surplus(as
negative item)
77. Interest accrued but not due Current Liabilities Other Current Liabilities
on borrowings
78. Bills Receivables Current Assets Trade Receivable
79. Advances from customers Current Liabilities Other current liabilities
80. Discount/Loss on issue of Shareholder’s Funds Reserves and Surplus(as a
debentures negative item)
81. Security Deposits for Non-Current Assets Long-term Loans and
telephone Advances
82. Proposed dividend Contingent Liability to be
disclosed in Notes to ----
Accounts, Note on the
Face of the Balance Sheet
83. Furniture and fittings Non-Current Assets Property, Plant and
equipment and intangible
Assets - Property, Plant and
equipment
84. patents to be written off Current Assets Other Current Assets
within 12 months
85. Balances with Banks held as Current Assets Cash and cash Equivalents
margin money
86. Public Deposits Non-Current Liabilities Long-Term Borrowings
87. Authorised Capital Shareholder’s Funds Share Capital
88. Mastheads Non-Current Assets Property, Plant and
equipment and intangible
Assets - intangible Assets
89. 10% Debentures Non-Current Liabilities Long-term Borrowings
90. Trade Receivables to be Non-Current Assets Other Non-Current Assets
realized beyond 12 months
91. Debenture Redemption Current Assets Current Investment
Investment
92. Treasury Bills Current Assets Current Investments
93. Models Non-Current Assets Property, Plant and
equipment and intangible
Assets - intangible Assets
94. Investments in Mutual Funds Current Assets Current Investments
for less than 12 month
95. Trade Investment Non-Current Assets Non-Current Investments
96. Brand Non-Current Assets Property, Plant and
equipment and intangible
Assets - intangible Assets
97. Recipes/Formula Non-Current Assets Property, Plant and
equipment and intangible
Assets - intangible Assets
98.Provision for Deducted from tangible
Depreciation/Accumulated assets shown as notes to
Depreciation accounts, Note on the face
of Balance sheet
99. Provident Fund Payable Current Liabilities Other Current Liabilities
100. GST Payable Current Liabilities Other Current Liabilities

101. Application money received Current Liabilities Other Current Liabilities

for allotment of securities and
due for refund and interest
thereon
102.Outstaning expenses Current liabilities Other Current Liabilities
103. Unpaid matured debentures Current liabilities Other Current Liabilities
and interest thereon
104.Trade payables to be settled Non-Current Liabilities Other Long-term Liabilities
beyond 12 month
105. Stock option outstanding Shareholder’s Funds Reserves and Surplus
account
106.Revalution Reserve Shareholder’s Funds Reserves and Surplus
107.Gain on reissue of forfeited Shareholder’s Funds Reserves and Surplus
share(Capital Reserve)
108. Provident Fund Non-Current Liabilities Long-term Provisions
109. Investment in Land for Non-Current Assets Non-Current Investment
investment purpose