how to show share application money pending allottment in revised schedule vi
Ganeshbabu K (Audit and Tax Advisory) (48564 Points)
07 September 2012how to show share application money pending allottment in revised schedule vi
CMA. CS. Sanjay Gupta
("PROUD TO BE AN INDIAN")
(114220 Points)
Replied 07 September 2012
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 : |
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 : |
![]() |
LIVE Course on Foreign Exchange Management Act (FEMA)(with recording)
LIVE Course on Foreign Exchange Management Act (FEMA)(without recording)