Horizontal form balance sheet of Anand & Co Ltd.

As at 31-03-2008
Figures of the Figures of the

Liabilities
Share capital @: Authorized ___ shares of RS___ each. Issued :( Distinguishing between the various classes of capital and stating the particulars specified below in respect of each class).. shares of Rs___ each Subscribed: (distinguishing between the various classes of capital and starting the particulars specified be low, in respect, of each classes). ___ shares of Rs each ,Rs____ called up. (of the above shares, __ shares are allotted as fully paid up, pursuant to a contact with out payments being received in cash ). (Of the above shares, ____ shares are allotted as fully paid up by way of bonus shares. are issued, e.g. capitalization of reserves, share premium, etc. Less : calls unpaid (i) by directors (ii) by others Add: forfeited shares (amount originally paid up). (Any capital profit on reissue of forfeited shares should be transferred to capital reserve ). Notes 1. Terms of redemption of conversation (if

Previous year Rs

Current year Rs

Assets
Fixed Assets: Distinguishing as far as possible between expenditure upon Goodwill Land Building Lease holds Railway sidings Plant and missionary, furniture and fittings Development of property, patents and trademarks and designs, live stock , vehicles etc Under each head the original cost and the additions there to and deductions there from during the year and the total depreciation written off or provided up to the end of the year is to stated. Investments: Showing the nature of investments and mode of valuation, for ex: the cost of market value and distinguishing between 1. investments in GOVT of trust securities. 2. investments in shares, debentures or bonds ( showing separately , shares

Previous year Rs

Current year Rs

any )of any redeemable preference capital is to be stated , together with the earliest date of redemption of conversation . 2.particulars of any option of un issued share capital is to be specified . 3, particulars of the different classes preference shares is to be given . Reserves and surplus: 1. capital reserves . 2. capital redemption reserves. 3. share premium. (specifyty the details of its utilization in the manner provide in sec.78in the year of utilization). 4. other reserves specify the nature of each reserve and the amount in respect there of . less; debt balance in profit and loss a/c.(if any) 5. surplus i.e. the balance in the profit and loss account , after providing for the proposed allocation , namely , dividend , bonus ,of reserves . 6. processed additions to reserves . 7. sinking funds. Additions and deductions since the last balance sheet to be shown under each of the specified heads . The word fund in relation to any reserve should be used only where such a reserve is specifically represented by earn marked investments . Secured loans; 1.debentures. 2.loan and advances from banks . 3.loans and advances from subsidies.

fully paid up and partly paid up and also distinguishing the deferent classes of shares) 3. immovable properties. 4. investments in the capital of partnership firms (aggregate amounts of the companies quoted investments and also the market value thereof shall be shown the aggregate amount companies unquoted investments shall also be shown).

Current Assets, Loans and advances:

a. Currents Assets: 1. interest accrued on investments 2. stores and spare parts 3. loose tools 4. stock in trade 5. work in progress(mode of valuation of stock in work in progress shall be stated and amount in respect of raw materials shall also be stated separately where practicable) 6. Sundry debtors A. debts outstanding for a period exceeding six months B. Others debts Less: provisions for bad and doubtful debts In regard to sundry debtors particulars to

4.other loans and advances from directors and managers should be shown separately . Loans from directors and managers should be shown separately . Interest accrued and due on the secured loans should be included under the appropriate subhead under the head secured loans .the nature of the security should be specified in each case . Where loans have been guaranteed by managers and/ or directors , a mention there of shall also be made as also the aggregate amount of such loans ,under each head . Terms of redemption or conversion (if any of the debentures issued be stated ,together with the earliest date of redemption or conversion . Unsecured loans : 1. fixed deposits 2. Loans and advances from subsidiaries short term loans and advances . 3. short-term loans and advances (A) from banks. (B) from others . 4. Others loans and advances A. From banks. B. From others Loans from directors and managers should be shown separately. Interest accrued and due on unsecured loans should be included under the appropriate sub head , under the head unsecured loans. (where loans have been guaranteed by the managers and/or directors, A mention thereof shall also

be given separately in respect of: A. debts considered good and in respect of which a company is fully secured B. debts considered good but for which the company holds no security, other than the debtors personal security. C. Debts considered doubtful or bad). 7. a. cash balance on hand b. bank balances 1. with scheduled ks 2. with Others.

B. Loans and Advances

8. a. advances and loans to subsidiaries b. Advances and loans to partnership firms in which the company or any of its subsidiaries is partner. 9. bills of exchange 10. Advances recoverable in cash or in kind or for the value to be received , e.g. Rates, taxes, insurance, etc. (the above instructions regarding sundry debtors: apply to loans and advances also: ) Miscellaneous Expenditure: (to the extent not written off or adjusted) 1. preliminary expense 2. expenses including commissions or brokerage on the underwriting of

be made as also aggregate amount of such loans under each head). Current Liabilities and Provisions: A. current liabilities: 1. acceptances, i.e., bills payable. 2. sundry creditors 3. subsidiary companies 4. Advance payments 5. Unclaimed dividends 6. Others liabilities (if any) 7. Interest occurred but not due on loans B. Provisions 8. Provisions for Taxation 9. proposed dividends 10. For contingencies 11. For provident fund scheme 12. For Insurance pension and similar staff benefit schemes 13. Other Provisions A foot Note to the balance sheet may be added to show separately: 1. climes against the company not acknowledged as debts. 2. uncalled liability of shares partly paid 3. Arrears of fixed cumulative dividends 4. estimated amount of contracts remaining to be executed on capital account and not provided for. 5. other money for which the company is contingently liable

subscription of shares or debentures. 3. discount allowed on issue of share/debentures. 4. interest paid out of capital during construction 5. other Items. Profit and loss accounts ( show here the debit balance of the profit and loss account , carried forward after deduction of the uncommitted reserves, if any.)