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प्रश्न
Under which heads the following items are shown in the Balance Sheet of a company:
(i) Calls-in-Arrears
(ii) Commission Received in Advance
(iii) Debentures
(iv) Stores and Spare Parts
(v) Land and Building
(vi) Forfeited Shares Account?
उत्तर
|
S. No. |
Items |
Main Head |
Sub-Head |
|
1 |
Calls-in-Arrears |
Shareholder's Funds |
Share Capital (i.e. as a deduction from subscribed share capital) |
|
2 |
Commission Received in Advance |
Current Liabilities |
Other Current Liabilities |
|
3 |
Debentures |
Non-Current Liabilities |
Long-term Borrowings |
|
4 |
Stores and Spare Parts |
Current Assets |
Inventories |
|
5 |
Land and Building |
Non-Current Assets |
Fixed Assets (Tangible Assets) |
|
6 |
Forfeited Shares Account |
Shareholder's Funds |
Share Capital (i.e. as an addition to subscribed share capital) |
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Closing inventory(₹) |
||
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||
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||
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