Professional Documents
Culture Documents
I
1.
(A)
+ (B)
- (C)
2.
(A)
XX
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
XX
SECURED LOANS :
Debentures
Bonds
Loan from Banks
Loan from Financial Institutions
(A)
(B)
Rs.
UNSECURED LOANS :
Public Deposits
Directors Loan
[1]
XX
XX
XX
XX
XX
(B)
(A + B) (2)
II
1.
(A)
(B)
2.
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
3.
4.
(A)
[2]
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Debtors (net)
Bills Receivable
Short term loans & Advances given
Accrued income or Income Receivable
Short term or Marketable or Liquid investments
XX
XX
XX
XX
XX
(i)
- (B)
CURRENT LIABILITIES :
(i) QUICK LIABILITIES :
Creditors
Bills Payable
Advances Received
Outstanding Expenses
Provision for Taxation
Proposed dividend
Unclaimed dividend
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(i)
XX
XX
XX
(XX)
XX
XX
PARTICULARS
Rs.
GROSS SALES :
Cash
Credit
Gross sales
Less : Sales return / Return Inward
2.
[3]
Rs.
XX
XX
XX
(XX)
XX
XX
XX
(XX)
XX
3.
4.
5.
6.
(A)
Less :
Closing Stock of Finished Goods
Sale of factory Scrap
Goods destroyed by Fire / theft
Goods distributed as Free Samples
Goods Withdrawn by Proprietor / Partner
Cost of Goods Sold (2)
Gross Profit (1 2) (3)
Add : OPERATING INCOME
Discount received
Commission received
Bad debts recovered
(4)
Gross Operating Profit (3 + 4) (5)
Less : OPERATING EXPENSES :
OFFICE & ADMINISTRATIVE EXPENSES :
Salaries and wages
Depreciation on Office Assets
Staf salaries
Rent
Rates and taxes
Insurance
[4]
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Electricity charges
Legal charges
Audit fees
Printing and stationery
Postages and telegrams
Telephone charges
Directors remuneration or fees
Repairs and renewals
Sundry / general / miscellaneous expenses
Other office and administrative expenses
(B)
(C)
7.
8.
9.
10.
(A)
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(B)
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
[5]
XX
XX
XX
XX
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Penalties
Donations
Charity
Preliminary expenses w/of
Formation expenses w/of
Underwriting commission w/of
Compensation paid by order of court
11.
12.
13.
14.
15.
16.
XX
XX
XX
XX
XX
XX
XX
(10)
(9 10)
[6]
(XX)
XX
(XX)
XX
XX
XX
XX
XX
XX
(XX)
XX