saraswati
commercetution
Solution For SCHEDULE II FORMAT
ACCOUNTANCY ISC & CBSE- XII Solutions CLASS XII for SCHEDULE II FORMAT
Balance Sheet of XYZ Ltd. / www.commercetuition.in ( Pradip sir 9836022702)
As at 31st March 2025
(₹ in '000)
|
Particulars |
Note No. |
Current Year |
Previous Year |
|
I. EQUITY AND LIABILITIES |
|
|
|
|
1. Shareholders’ Funds |
|
|
|
|
(a) Share Capital |
1 |
XXXX |
XXXX |
|
(b) Reserves & Surplus |
2 |
XXXX |
XXXX |
|
(c) Money received against share warrants |
- |
- |
- |
|
2. Share Application Money Pending Allotment |
|
XXXX |
XXXX |
|
3. Non-Current Liabilities |
|
|
|
|
(a) Long-term Borrowings |
3 |
XXXX |
XXXX |
|
(b) Deferred Tax Liabilities (Net) |
4 |
XXXX |
XXXX |
|
(c) Other Long-term Liabilities |
5 |
XXXX |
XXXX |
|
(d) Long-term Provisions |
6 |
XXXX |
XXXX |
|
4. Current Liabilities |
|
|
|
|
(a) Short-term Borrowings |
7 |
XXXX |
XXXX |
|
(b) Trade Payables |
8 |
XXXX |
XXXX |
|
(c) Other Current Liabilities |
9 |
XXXX |
XXXX |
|
(d) Short-term Provisions |
10 |
XXXX |
XXXX |
|
TOTAL |
|
XXXX |
XXXX |
|
II. ASSETS |
|
|
|
|
1. Non-Current Assets |
|
|
|
|
(a) Property, Plant & Equipment |
11 |
XXXX |
XXXX |
|
(b) Intangible Assets |
12 |
XXXX |
XXXX |
|
(c) Capital Work-in-Progress |
13 |
XXXX |
XXXX |
|
(d) Intangible Assets under Development |
14 |
XXXX |
XXXX |
|
(e) Non-Current Investments |
15 |
XXXX |
XXXX |
|
(f) Deferred Tax Assets (Net) |
16 |
XXXX |
XXXX |
|
(g) Long-term Loans & Advances |
17 |
XXXX |
XXXX |
|
(h) Other Non-Current Assets |
18 |
XXXX |
XXXX |
|
2. Current Assets |
|
|
|
|
(a) Current Investments |
19 |
XXXX |
XXXX |
|
(b) Inventories |
20 |
XXXX |
XXXX |
|
(c) Trade Receivables |
21 |
XXXX |
XXXX |
|
(d) Cash & Cash Equivalents |
22 |
XXXX |
XXXX |
|
(e) Short-term Loans & Advances |
23 |
XXXX |
XXXX |
|
(f) Other Current Assets |
24 |
XXXX |
XXXX |
|
TOTAL |
|
XXXX |
XXXX |
www.commercetuition.in ( Pradip sir 9836022702)
Notes to Accounts
Note 1: Share Capital
|
Particulars |
Current Year |
Previous Year |
|
Authorised Capital |
XXXX |
XXXX |
|
Issued Capital |
XXXX |
XXXX |
|
Subscribed & Paid-up Capital |
XXXX |
XXXX |
|
Par Value per Share |
₹10 |
₹10 |
|
Reconciliation of Shares Outstanding |
Given Below |
Given Below |
|
Shareholders holding >5% |
List |
List |
Note 2: Reserves & Surplus
|
Particulars |
Current Year |
Previous Year |
|
Capital Reserve |
XXXX |
XXXX |
|
Securities Premium Reserve |
XXXX |
XXXX |
|
Debenture Redemption Reserve |
XXXX |
XXXX |
|
General Reserve |
XXXX |
XXXX |
|
Surplus (P&L A/c) |
XXXX |
XXXX |
|
Total |
XXXX |
XXXX |
Note 3: Long-term Borrowings
|
Particulars |
Current Year |
Previous Year |
|
Bonds/Debentures |
XXXX |
XXXX |
|
Term Loans from Banks |
XXXX |
XXXX |
|
Term Loans from Other Parties |
XXXX |
XXXX |
|
Deferred Payment Liabilities |
XXXX |
XXXX |
|
Total |
XXXX |
XXXX |
Note 4: Deferred Tax Liabilities (Net)
|
Particulars |
Current Year |
Previous Year |
|
Depreciation Timing Difference |
XXXX |
XXXX |
|
Others |
XXXX |
XXXX |
|
Total |
XXXX |
XXXX |
www.commercetuition.in ( Pradip sir 9836022702)
Note 5: Other Long-term Liabilities
|
Particulars |
Current Year |
Previous Year |
|
Trade Payables |
XXXX |
XXXX |
|
Others |
XXXX |
XXXX |
Note 6: Long-term Provisions
|
Particulars |
Current Year |
Previous Year |
|
Provision for Employee Benefits |
XXXX |
XXXX |
|
Others |
XXXX |
XXXX |
Note 7: Short-term Borrowings
|
Particulars |
Current Year |
Previous Year |
|
Loans repayable on demand from Banks |
XXXX |
XXXX |
|
Loans repayable on demand from Others |
XXXX |
XXXX |
|
Total |
XXXX |
XXXX |
Note 8: Trade Payables
|
Particulars |
Current Year |
Previous Year |
|
Micro & Small Enterprises |
XXXX |
XXXX |
|
Others |
XXXX |
XXXX |
|
Total |
XXXX |
XXXX |
Note 9: Other Current Liabilities
|
Particulars |
Current Year |
Previous Year |
|
Current Maturities of Long-term Debt |
XXXX |
XXXX |
|
Interest Accrued but not due |
XXXX |
XXXX |
|
Others |
XXXX |
XXXX |
Note 10: Short-term Provisions
|
Particulars |
Current Year |
Previous Year |
|
Provision for Tax |
XXXX |
XXXX |
|
Proposed Dividend |
XXXX |
XXXX |
|
Provision for Expenses |
XXXX |
XXXX |
www.commercetuition.in ( Pradip sir 9836022702)
Note 11: Property, Plant & Equipment
|
Particulars |
Current Year |
Previous Year |
|
Land |
XXXX |
XXXX |
|
Buildings |
XXXX |
XXXX |
|
Plant & Machinery |
XXXX |
XXXX |
|
Furniture & Fixtures |
XXXX |
XXXX |
|
Vehicles |
XXXX |
XXXX |
Note 12: Intangible Assets
|
Particulars |
Current Year |
Previous Year |
|
Goodwill |
XXXX |
XXXX |
|
Patents |
XXXX |
XXXX |
|
Software |
XXXX |
XXXX |
Note 20: Inventories
|
Particulars |
Current Year |
Previous Year |
|
Raw Materials |
XXXX |
XXXX |
|
Work-in-Progress |
XXXX |
XXXX |
|
Finished Goods |
XXXX |
XXXX |
|
Stores & Spares |
XXXX |
XXXX |
Note 21: Trade Receivables
|
Particulars |
Current Year |
Previous Year |
|
Debts Outstanding > 6 months |
XXXX |
XXXX |
|
Other Debts |
XXXX |
XXXX |
Note 22: Cash & Cash Equivalents
|
Particulars |
Current Year |
Previous Year |
|
Cash on Hand |
XXXX |
XXXX |
|
Balances with Banks |
XXXX |
XXXX |
|
Cheques/Drafts on Hand |
XXXX |
XXXX |
www.commercetuition.in ( Pradip sir 9836022702)