Escolar Documentos
Profissional Documentos
Cultura Documentos
Basic of Mathematics
Interest
Interest is money paid to the lender by the
borrower for using his money for a specified
period of time
Compound Interest
Compound Interest is the interest that is received on the
original amount (principal) as well as on any interest earned but
not withdrawn during earlier periods. And is calculated by using
the formula
CI = FV P
The maturity value of investment would be calculated by using
the formula
FV= P (1+r)n
Where,
CI = Compound Interest
o P = Principal
o n = Maturity Period
o k = interest Rate
o F = Total Amount after n years
Compound interest
To find the interest (I) and amount (A) of a given
sum (P) in a given time (n) at compound interest
The amount of P at the end of the first year is PR;
and since, this is the principal for the second year,
the amount at the end of the second year is
PR R or PR2
Similarly, the amount at the end of the third year is
PR3, and so on;hence the amount in n years is PRn
i.e., A = PRn
therefore fv = P(1+Rn)
SINGLE CASH
FLOW
TYPES OF CASH
FLOWS
MULTIPLE CASH
FLOW UNEVEN
SERIES
MULTIPLE CASH
FLOWS EVEN
SERIES
FVn = PV(1+r)n
Where,
oFVn = Future Value of Initial Cash Flow n years
oPV = Initial Cash Flow
or = Annual rate of return
on = Life of Investment
Find out future value of all cash flows individually and sum up
When cash flows occur at the end of the year
Examples of Annuities:
The cash flow can occur either at the end of the year or
beginning of the year.
oRegular Annuity
0
1
2
3
4
5
I 12% I
12% I
12%
I 12% I 12%
I
0
1000
1000
1000 1000 1000 FV5=?
oAnnuity Due
0
1
2
3
4
5
I 12% I
12% I
12%
I 12% I 12%
I
1000 1000
1000
1000 1000
0 FV5=?
Where,
1
PV FVn
n
(1
r)
oPV=Present Value
oFVn = Future Value
or = Annual rate of return
on = Life of Investment
I 12% I
12% I
12%
I 12% I 12%
I
PV0=?1000 1500
750 2000 3000
5
0
CF3
CF1
CF2
CFn
PV0
.......... ...
1
2
3
(1 r) (1 r)
(1 r)
(1 r) n
o When cash flow receivable at the beginning of the year
CF3
CF1
CF2
CFn
PV0
.......... ...
0
1
2
(1 r)
(1 r) (1 r)
(1 r) n -1
Where
(1 r ) n 1
PVA 0 A
n
r(1
r)
(1 r ) n 1
PVA 0 A
(1 r)
n
r(1 r)
OR
A
A
A
A
..........
...
(1 r)1 (1 r) 2 (1 r) 3
(1 r)
A
PVA
r
Where,
o PVA = Present value of perpetuity
o A = Annual Cash flow
o r = Required rate of return
10000
10000
10000
250
10250
256
10500
10506.25
262.65
10768.90
1000
525
269.25
11000
11025
11038.15
Annually
Semi-annually
Quarterly
Normal rate of
Interest
10%
10%
10%
Effective rate of
interest
10%
10.25%
10.38%
10000(1.1)
=11000
10000(1.1025)
=11025
10000(1.1038)
=11038
Future Value
Where
k 1 1
m
Example
A page from the pass book of Mr. Chandrus PNB savings bank
account is as follows:
Date
Particulars
Debit
Credit
Balance
1-4-11
BF
20-5-11
By Cash
25-6-11
To self
14-7-11
2000.00
4850.00
17-8-11
By Cash
1750.00
6600.00
21-9-11
To cheque No.312
2000.00
1050.00
200.00
5000.00
3050.00
2850.00
1600.00
Solution
Interest Calculation
2000 x 4/100 x 50/365 = 10.96
3050 x 4/100 x 35/365 = 11.70
2850 x 4/100 x 20/365 = 06.25
4850 x 4/100 x 34/365 = 18.07
6600 x 4/100 x 35/365 = 25.31
1600 x 4/100 x 09/365 = 01.58
Total Interest
73.87
Particulars
1-1-07
BF
2-1-07
To cheque No.12
10-1-07
By cheque No.31
14-1-07
To cheque No.45
17-1-07
By Cash
25-1-07
To cash
28-1-07
By cheque No.32
Debit
Credit
Balance
20000
35000
(15000)
25000
10000
60000
(50000)
32000
22000
(18000)
(40000)
42000
2000
Solution
Interest Calculation
15000 x 10/100 x 8/365 = 32.90
50000 x 10/100 x 3/365 = 26.30
18000 x 10/100 x 8/365 = 39.50
40000 x 10/100 x 3/365 = 32.90
Total Interest
131.50
Example
Mr. Kartik deposited Rs.10000 in a fixed deposit for a
period of three years. Calculate the amount of interest
he can withdraw if he decided to withdraw interest
o
o
o
o
Yearly
Semi-annually
Quarterly
Monthly
In a Recurring Deposit (RD) Scheme, a fixed sum will be deposited every month
for a fixed period.
At the end of the period, the depositor will be paid the total amount of deposit
installments with interest.
Compounding is done once in a three months.(i.e. quarterly)
The FVA formula is used to calculate maturity value of RD (remember the unit
Time Value of Money)
(1 r) n 1
FVA n A
1 r
r
But in the formula, consider effective rate of interest has to be considered which
can be calculated by using formula
m
r 1 1
m
r
)
i.e.
r (1 r ) n
A PV
n
(
1
r
)
o Where,
Interest
amount in EMI Beginning Balance X
.
.
r
Number of installment per year
Amortization schedule
Month
Opening
Principal
EMI
Interest Principal
Closing
Principal
300000
26659
3000
23659
276341
276341
26659
2763
23896
252445
252445
26659
2524
24135
228310
228310
26659
2283
24376
203934
203934
26659
2039
24620
179314
179314
26659
1793
24866
154448
154448
26659
1544
25115
129333
129333
26659
1293
25366
103967
103967
26659
1040
25619
78348
10
78348
26659
783
25876
52472
11
52472
26659
525
26134
26338
12
26338
26659
263
26396
-58*
CAPITAL BUDGETING
CAPITAL BUDGETING
GOAL OF THE FIRM
Maximize shareholders wealth or value of the
firm
FINANCING
DECISION
DIVIDEND
DECISION
INVESTMENT
DECISION
LONG TERM
DECISIONS
SHORT TERM
DECISIONS
CAPITAL
BUDGETING
39
Appraisal Criteria
Methods of
Evaluating
Non Discounting
Methods
Pay Back
Period
Accounti
ng
Rate of
Return
Discounting
Methods
Net Present
Value
Benefit
Cost
Ratio
Internal Rate of
Return
41
PAYBACK PERIOD
Payback is the number of years required to
recover the original cash outlay invested in a
project.
oWhere Project generates even annual cash flow
Initial
Cash
Outflow
of
Projec
PBP
Annual
Cash
Inflows
NPV
Project L:
0
10%
-1100.00
10
60
80
9.09
49.59
60.11
118.79 = Sum of PV of cash inflows
NPV= 118.79-100=18.79
Acceptance Rule
o Accept the project when PI > 1.
o Reject the project when PI < 1.
o PI =1.one remains indifferent
method.
48
Meaning of IRR
IRR GRAPHICAL
IRR = 16.13% IRR
DEPRECIATION
Whether an asset is a fixed asset or not depends on the purpose for which it is
held.
Land on which a companys factory is build is its fixed asset
Land for a property developer will be a current asset.
Property, plant and equipment tangible physical existence, can be seen and
felt
Intangible assets- no physical existence- they represent legal rights with
associated economic benefits- they are separately identifiable. Eg. Brand
names, patents, license and franchise, copyrights and designs.
Natural resources they have special characteristics oil, natural gas, minerals,
forests
Causes of depreciation
FACTORS OF DEPRECIATION
The cost of the asset
The estimated residual or scrap value at the end of its life
The estimated number of years of its commercial life
Types of depreciation
The following methods are commonly used for depreciating various assets:
1. Straight line method (SLM)
2. Written down value method (WDV).
3. Sinking fund
ACCOUNTING ENTRIES
1. Asset a/c Dr
To Bank a/c
2. Depreciation a/c Dr
To Asset a/c
Transfer entry:
3. Profit and loss a/c Dr
To Depreciation a/c
An equipment is purchased for Rs. 100000.00 and this asset is expected to be used in
the business for 5 years with salvage value nil. Calculate the annual depreciation to be
charged based on Straight Line Method.
Methods
Demerits
SLM
Easy to compute
Suitable for assets that
depreciate with time and are
little affected by wear and tear
due to usage
WDV
Accounting in Banks
About a business
Importance of accounting
1. Income determination -Measurement
of past performance, forecasting future performance
2. Helps in decision making and in review of performance
3. Compliance of regulatory requirements.
4. Financial reporting and disclosure - to prepare financial statements
in the prescribed manner for shareholders / proprietors, creditors,
Debtors, Government, Bankers, Employees etc.,
Branches of Accounting
69
Basic Terminologies in
Accounting
TRANSACTION:
Transfer of money or goods or services from one person / account to
another person / account
Ex: Paid cash for goods purchased; Rent received for letting out
services etc.,
EVENTS
Events are neither cash nor credit transactions but it has an impact
on the financial position of a business.
Eg. provision for bad debts, provision for repairs, depreciation,
taxation, transfer of profit towards reserve fund or sinking fund or
investment fluctuation fund, etc.,
Events happen as a result of internal policies or external needs.
71
Capital
Funds brought in to start business to earn profits. It is a liability
Capital
External
Equity
Preference
Internal
Reserves
& Surplus
Categories of capital
Authorized capital
Paid up capital
Liability
liability
Short term
Creditors,
Bills Payable
Overdraft,
Cash credit
Long term
Debentures,
Term loans
74
75
Accounting process
REFERENCE
Accounting Concepts
Accounting Principles
Accounting Standards
GAAP and IFRS
Difference between IFRS and Indian GAAP
Accounting principles
The body of doctrines commonly associated with the theory and
procedure of accounting, serving as an explanation of current practices
and as a guide for the selection of conventions or procedure where
alternative exist
Accounting concepts
Accounting conventions
80
Accounting
concepts
Assumptions or Conditions
Customs or Traditions
Accounting
conventions
81
Accounting concepts
Are basic assumptions or conditions upon
which the science of accounting is based.
Are developed by Accountants based on
experience, reasoning and observation.
Are developed for common usage to ensure
uniformity and understanding.
Cost concept
Accounting concept refers to the basic assumptions and rules and principles which
work as the basis of recording of business transactions and preparing accounts.
Separate
Existence
ENTITY
CONCEPT
Distinct legal
identity
Limited Liability
Hindustan Unilever limited and its subsidiaries are separate legal entities. HUL views
business segments as separate entities while Tata Consultancy Services treat
geographical segments as separate entities.
Profit is a liability.
Realization concept
Revenue is treated as realized or earned on that date when the property in the goods
pass to the buyer and he becomes legally liable to pay.
No future income is
considered
Matching concept
Revenue and the expenses incurred to earn the revenues must belong to the same
accounting period.
The determination of profit of a particular accounting period is essentially a process of
matching the revenue recognized during the period and the cost to be allocated to the
period to obtain the revenue
Accrual concept
Incomes and expenses should be recognized as when they are earned and incurred,
irrespective of whether the money is received or paid in connection thereof.
Eg. Credit sales for the year 2009 were Rs. 2,00,000.
Cash collected from customer during 2009 was Rs. 1,50,000.
Rent paid for fifteen months in advance on 1st January 2009 and the accounting period is
from 1st April to 31st March.
Convention of materiality
All material information must be recorded. What is material depends upon the value of
the items and the circumstance of individual case of business
Convention of conservatism/prudence
While recording transactions, all possible losses must be taken
into consideration while all anticipated profit should be
ignored.
Convention of consistency
Accounting standards
An accounting standards is a selected set of accounting policies or broad guidelines
regarding the principles and methods to be chosen out of several alternatives.
Standards conform to applicable laws, customs, usage and business environment.
What is the objective of accounting standards?
To harmonize the diverse accounting policies and practices at present in use in India.
It ensures uniformity, comparability and qualitative improvement in the preparation and
presentation of financial statement
ICAI constituted ASB on 21st April 1977
AS 1
AS 2
AS 3
AS 4
AS 5
AS 6
AS 7
AS 8
AS 26
AS 9
AS 10
AS 11
AS 12
AS 13
AS 14
AS 15
AS 16
AS 17
AS 18
AS 19
AS 20
AS 21
AS 22
AS 23
AS 24
AS 25
AS 26
AS 27
AS 28
AS 29
AS 30
AS 31
Borrowing Costs
Segment Reporting
Related Party Disclosures
Leases
Earnings per Share
Consolidated Financial Statements
Accounting for Taxes on Income
Accounting for Investments in Associates in Consolidated Financial
Statements
Discontinuing Operations
Interim Financial Reporting
Intangible Assets
Financial Reporting of Interests in Joint Ventures
Impairment of Assets
Provisions, Contingent Liabilities and Contingent Assets
Financial Instruments: Recognition and Measurement
Financial Instruments: Presentation
Table of content
Accounting process
Types of accounts
Rules of accounts
Passing of journal entries
Accounting system
Personal
account
Nominal
Real
account
account
11. REPAIRS
2. CASH
12. FURNITURE
3. BUILDING
4. PURCHASE
14. ADVERTISEMENT
5. SALES
6. BANK ACCOUNT-BOB
16. REPAIRS
7. SALARIES
8. COMMISSION RECEIVED
9. DRAWINGS
PROBLEM
Sales book
1. ONLY CREDIT SALES ARE RECORDED IN SALES BOOK.
Date
2008
Jan 1
1000
50
101
2000
120
102
Total
LF
Outward
Inv
Amount
950
1880
2830
Debit note
Credit note
Rs.3000
Bangalore
115
Credit sales
Receiving the
accepted bill
from the
customer
B/R
Discounting the
Bill
Accepting the
bill sent by the
supplier
Bills Payable
Promissory note
Promissory note is a promise made by one of the party that it would make the
payment while bill of exchange is an order to the other party to make the payment
There are only two parties in P. Note (1) maker (2) payee while in a Bill of exchange
there can be three parties (1) drawer (2) drawee and (3) payee
It is reduction granted by a supplier from the list price of goods or services bought
other than for prompt payment.
It is allowed to promote the sales
A separate trade discount account is not opened in the ledger because it is shown by
the way of deduction in the invoice itself.
It may vary with the quantity purchased
BANK RECONCILIATION
STATEMENT(BRS)
A bank reconciliation statement is a statement
prepared to explain the causes responsible for the
disagreement between the bank balance as shown
by the cash book and the bank balance as shown by
the pass book as on a particular date.
Pass
book
debit
balance
balance is
ascertained
Pass Book
Cash
Book
credit
balance
balance is
ascertained
balance
Pass
book
balance is
ascertained
Pass book
Cash
book
debit
(Overdraft)
balance
balance is
ascertained
CASE -1
CASH BOOK DEBIT BALANCE GIVEN-TO FIND PASS BOOK BALANCE
+ Items (Items which increases the Pass Book
Balances or decreases the Cash Book Balance)
Cheques issued but not yet presented.
Credits made by the bank for Interest.
Amount directly deposited by the customers in
our bank A/c.
Interest and dividend collected by the bank.
Cheques paid into the bank but omitted to be
recorded in the Cash Boo
CONT
Items (Items which, decreases the Pass Book
Balance or increase the Cash Book Balance)
Cheques sent to the bank for collection but not
yet credited by the bank.
Cheques paid into the bank but dishonoured.
Direct payments made by the bank.
Bank charges, commission etc. debited by the
bank.
Cheques issued but omitted to be recorded in the
Cash Book.
Solution to Case-1
1. Cheque deposited but not yet credited by the
bank 4,000(-)
2. Cheque issued but not yet presented 9,000(+)
3. Bank charges 1,000(-)
4. Cheques received by the bank directly
6,000(+)
5. Insurance premium paid by the bank as per
standing instructions not yet intimated
3,000(-)
a)
b)
c)
Particulars
Amount
Rs.
Date
Particulars
Amount
Rs.
1-4-04
To balance b/d
2,00,000
30-4-04
By balance c/d
2,00,000
1-5-04
To balance b/d
2,00,000
Amount Rs.
22,000
2,00,000
Credit balances
Creditors
Capital
Amount
Rs.
15,000
3,50,000
exercise
Rectification of errors
examples
Error in recording a transaction in the financial
or in any subsidiary book
Error in totaling of a subsidiary book
Error in posting a journal entry
Entering an account balance on the wrong
side of the trail balance.
Types of
errors
Compensating
errors
Errors of
omission
Errors of
commission
Errors of
principle
Errors of omission
Omission means failure to do something, so
when a transaction is omitted to be recorded
in a subsidiary book say like purchase book or
in the sales book or when transaction is
recorded in subsidiary books omitted to
posted to ledger
Error of commission
Error of commission take place when some
transaction are incorrectly recorded in the books
of accounts, they are committed in the process of
recording in books, carry forward of the totals or
balances in subsidiary book
Example:
Recording a wrong amount like Rs150 in purchase
book instead of 510
Recording a transaction in two or more subsidiary
books
Wrong balance of a subsidiary book
Errors of principle
An error of principle may arise due to incorrect
classification of expenditure as capital expenditure or
revenue expenditure or due to classification of
receipts as capital or revenue receipts
Examples
Wages paid to workers engaged in installing a machine
debited to wages account instead to machinery
account
Revenue expenditure as capital like repairs to building
debited to building account instead to repairs
Methods of inventory
Falling price
Fifo method
Consignment
meaning
Seller
(Principal)
Consignor
Consignee
(Agent)
Sells
goods
buyer
Proforma invoice
Consignor sents an invoice details the goods consigned such as quantity, grade value
etc. Since it is not a sale it is called Proforma invoice.
Account sale Consignee sends a statement of accounts to the consignor
Contents of Account Sale
1. Details of goods sold
2. Expenses incurred ( will be reimbursed by the consignor)
3. Commission due to him
4. Balance payable to the consignor
1. Ordinary
2. Del Credere
Ordinary commission is paid at a fixed rate on all sales made by him. Collection charges
and bad debt loss must be borne by the consignor.
Del Credere commission is an extra commission over and above the normal, paid to the
consignee for selling goods on credit. Here all losses due to bad debt, collection charges
and discount must be borne by the consignee. This
PURELY TEMPORARY
CONTINUING BUSINESS
CALLED CO VENTURERS
CALLED PARTNERS
JOINT VENTURE
CONSIGNMENT
It is a temporary partnership
PARTNERSHIP ACCOUNTS
Introduction- meaning
Should a banker needs to know about Partnership accounts?
How does it affect as a lender?
Lets see the meaning of Partnership:
According to Section 4 of Indian Partnership Act, 1932, the term partnership is the
relation between two or more persons who have agreed to share the profits of a
business carried on by all or any of them acting for all
features
1) There must be two or more persons to form a partnership ( Max :10 in case of
banking and 20 in case of general business)
2) There must be an agreement (explicit or implicit) entered into by all the partners
3) There must be a business (or a profession)
4) The business (or profession) must be carried on by all or any of them acting for all
5) The liability of the partners are unlimited
6) For the purpose of law, partners and the firm are not separate entities
7) In India, partnerships are governed by the Indian Partnership Act of 1932
Partnership deed
No remuneration must be paid to any partner for taking an active part in the conduct
of business of the firm [as per Sec 13(a)]
The profit and loss must be share by the partners equally {sec 13(b)]
No interest must be allowed on capital contributed by the partners
Interest at 6% must be paid to partners for loans/advances by partners to the firm[sec
13(d)]
No person can be admitted into partnership without the consent of all existing
partners
The books of the firm must be kept in the place of business and every partner must
have an access to inspect them
By net profit
To salary to Sameer
By interest on drawings
Sagar
Sameer
xxxxx
Transfer this
amount to
current a/c
Fixed
capital method
CAPITAL ACCOUNTS OF PARTNERS
Sagar
Sameer
60000
40000
TOTAL
60000
40000
Sagar
Sameer
60000
40000
TOTAL
60000
40000
SAGAR
SAMEER
SAGAR
To Drawings
By interest on capital
To Interest on
drawings
By salary
To closing bal
xxxx
By P&L appropriation
By closing bal
xxxx
SAMEER
Sameer
To drawings
By bal c/d
To Interest on
drawings
By interest on
capital
To closing bal
By salary
Sagar
Sameer
XXXXX
XXXXX
XXXXX
XXXXX
TOTAL
VALUATION OF GOODWILL
Admission of a partner
Revaluation
a/c
For increase in value of asset
Asset a/c Dr
To Revaluation a/c
For decrease in value of asset
Revaluation a/c Dr
To Asset a/c
For increase in value of liability
Revaluation a/c Dr
To liability a/c
For decrease in value of liability
Liability a/c Dr
To Revaluation a/c
For Profit on revaluation a/c
Revaluation a/c Dr
To Old Partners Capital a/c
Reasons
1. Due to old age
2. Retiring partner may not have faith in the future prospects of the firm
3. Difference of opinion among partners
4. Migration to different place
5. Voluntarily decides to retire
6. As per terms of partnership deed
Introduction
Businesses prepare final accounts to show
a summary of all trading activities during
the year.
Individual records would be too detailed
for most people to understand
Final accounts often have to be available
for shareholders, potential buyers,
creditors, lenders
Trading and
profit and loss
a/c
Balance Sheet
Final accounts
Trading and Profit and Loss A/c is prepared to
find out Profit or Loss.
Balance Sheet is prepared to find out
financial position a if concern. It is prepared
with a view to measure the true financial
position at a particular point of time.
Final accounts
For a companys the final accounts would
include trading a/c , profit and loss a/c and
Balance sheet
A banks final account will include profit and
loss a/c and balance sheet.
Trading account
At the end of each year, it is necessary to ascertain
the net profit or net loss. For this purpose, it is
first necessary to know the gross profit or gross
loss. The trading account is prepared to ascertain
this.
The difference between the selling price and the
cost price of the goods is the gross earning of the
business concern. Such gross earning is called as
Gross Profit.
However, when the selling price is less than the
cost of goods purchased, the result is Gross loss.
Rs
To opening stock
To purchases
xxx
xxx
Rs
Particulars
Rs
xxx
By sales
xxx
xxx
Rs
xxx
xxx
By closing stock
xxx
To wages
xxx
xxx
To freight
xxx
To carriage inwards
xxx
To manufacturing
expenses
xxx
To octroi duty
xxx
xxx
xxx
xxx
Financial Terminology
The Trading Account
Sales
Sales returns/return inwards
Purchases
Purchase returns/return outwards
Cost of sales
Opening stock
Closing stock
1. Opening stock: Stock on hand at the beginning of the year is termed as opening stock.
The closing stock of the previous accounting year is brought forward as opening stock of
the current accounting year. In the case of new business, there will not be any opening
stock.
2. Purchases: Purchases made during the year, includes both cash and credit purchases of
goods. Purchase returns must be deducted from the total purchases to get net purchases.
3. Direct Expenses: Expenses which are incurred from the stage of purchase to the stage
of making the goods in saleable condition are termed as direct expenses. Some of the
direct expenses are:
i. Wages: It means remuneration paid to workers.
ii. Carriage or carriage inwards: It means the transportation charges paid to bring the
goods from the place of purchase to the place of business.
iii. Octroi Duty: Amount paid to bring the goods within the municipal limits.
iv. Customs duty, dock dues, clearing charges, import duty etc.: These expenses are paid
to the Government on the goods imported.
v. Other expenses : Fuel, power, lighting charges, oil, grease, waste related to production
and packing expenses
Balance sheet
Balance sheet is financial statement which depicts the financial
position of a company as on specific date
Balance sheet of bank differs from that of companys balance
sheet.
Balance sheet is based on the accounting equation of:
ASSETS
CURRENT
ASSETS
NON CURRENT
ASSETS
CURRENT ASSETS
Assets Which is primarily held for the purpose of being
traded/ expected to be realized within twelve months.
Examples of current assets:
1. Cash
2. Cash Equivalents money with banks
3. Debtors
4. Bills receivable
5. Short term loans and advances
6. Closing stock
7. Other Current Assets (Prepaid expenses, and advance taxes)
CAPITAL
CAPITAL REFERS TO THE AMOUNT OF MONEY OR
MONEYS WORTH INVESTED OR INTRODUCED BY THE
PORPRIETOR INTO HIS BUSINESS .
CAPITAL INCLUDES:
Equity share capital
Preference share capital
LIABILITIES
NON CURRENT
LIABILITIES
CURRENT
LIABILITIES
CURRENT LIABILITIES
PARTICULARS
FIGURES AT THE
END OF PRESENT
PERIOD
XXX
XXX
XXX
CURRENT LIABILITIES
XXX
TOTAL
YYYYY
ASSETS
NON CURRENT ASSETS
XXX
CURRENT ASSETS
XXX
TOTAL
YYYYY
Adjustments
22 July 2014
202
22 July 2014
203
22 July 2014
204
22 July 2014
205
22 July 2014
206
Schedule No.3-Deposits
Demand Deposit
Savings Deposit
Term Deposit
Schedule No.4:Borrowings
Borrowings from RBI
Borrowings from other banks
Borrowings from institutions
Debentures & Bonds
Schedule 8-Investments
Shares & Bonds
Government Securities
Other approved Securities
Schedule 9-Advances
Bills purchased & discounted
Cash Credits, Overdrafts & Demand
Loans
Term loans