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Revised schedule vi

Ganeshbabu K (Audit and Tax Advisory) (48564 Points)

07 September 2012

how to show share application money pending allottment in revised schedule vi

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2 Replies

CMA. CS. Sanjay Gupta ("PROUD TO BE AN INDIAN") (114230 Points)
Replied 07 September 2012

To be shown as a separate line item on the face of Balance Sheet

	Name of the Company
	Balance Sheet as at 31 March, 20X2

Ref No. GI 3 GN 6.10	Particulars			Note No.	As at 31 March, 20X2	As at 31 March, 20X1
GI 4 GN 6.14					`	`
	A	EQUITY AND LIABILITIES

	1	Shareholders’ funds
		(a) Share capital		3
		(b) Reserves and surplus		4
		(c) Money received against share warrants		29.1

	2	Share application money pending allotment		29.2

	3	Non-current liabilities
		(a) Long-term borrowings		5
		(b) Deferred tax liabilities (net)		30.10
		(c) Other long-term liabilities		6
		(d) Long-term provisions		7

	4	Current liabilities
		(a) Short-term borrowings		8
		(b) Trade payables		9
		(c) Other current liabilities		10
		(d) Short-term provisions		11
GN 6.17

			TOTAL

	B	ASSETS

	1	Non-current assets
		(a) Fixed assets
		(i) Tangible assets		12.A
		(ii) Intangible assets		12.B
		(iii) Capital work-in-progress
		(iv) Intangible assets under development
		(v) Fixed assets held for sale		29.9

		(b) Non-current investments		13
		(c) Deferred tax assets (net)		30.10
		(d) Long-term loans and advances		14
		(e) Other non-current assets		15

	2	Current assets
		(a) Current investments		16
		(b) Inventories		17
		(c) Trade receivables		18
		(d) Cash and cash equivalents		19
		(e) Short-term loans and advances		20
		(f) Other current assets		21
GN 6.17

			TOTAL
		See accompanying notes forming part of the financial statements
	In terms of our report attached.
	For _______________________			For and on behalf of the Board of Directors
	Chartered Accountants


	XXX			Chairman		Managing Director
	Partner

				Chief Financial Officer		Company Secretary

	Place :			Place :
	Date :			Date :

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vikash rathi (Chartered Accountant) (787 Points)
Replied 07 September 2012

Originally posted by : CMA. CS. Sanjay Gupta
	To be shown as a separate line item on the face of Balance Sheet Name of the Company Balance Sheet as at 31 March, 20X2 Ref No. GI 3 GN 6.10 Particulars Note No. As at 31 March, 20X2 As at 31 March, 20X1 GI 4 GN 6.14 ` ` A EQUITY AND LIABILITIES 1 Shareholders’ funds (a) Share capital 3 (b) Reserves and surplus 4 (c) Money received against share warrants 29.1 2 Share application money pending allotment 29.2 3 Non-current liabilities (a) Long-term borrowings 5 (b) Deferred tax liabilities (net) 30.10 (c) Other long-term liabilities 6 (d) Long-term provisions 7 4 Current liabilities (a) Short-term borrowings 8 (b) Trade payables 9 (c) Other current liabilities 10 (d) Short-term provisions 11 GN 6.17 TOTAL B ASSETS 1 Non-current assets (a) Fixed assets (i) Tangible assets 12.A (ii) Intangible assets 12.B (iii) Capital work-in-progress (iv) Intangible assets under development (v) Fixed assets held for sale 29.9 (b) Non-current investments 13 (c) Deferred tax assets (net) 30.10 (d) Long-term loans and advances 14 (e) Other non-current assets 15 2 Current assets (a) Current investments 16 (b) Inventories 17 (c) Trade receivables 18 (d) Cash and cash equivalents 19 (e) Short-term loans and advances 20 (f) Other current assets 21 GN 6.17 TOTAL See accompanying notes forming part of the financial statements In terms of our report attached. For _______________________ For and on behalf of the Board of Directors Chartered Accountants XXX Chairman Managing Director Partner Chief Financial Officer Company Secretary Place : Place : Date : Date :