Debit Return Inwards Office Expenses Bad debts Carriage Outwards Carriage Inwards Salaries Book debts Cash

at bank Freehold property Purchases Depreciation on Furniture Insurance Stock Furniture Total

Rs. 1,590 5,100 1,310 1,590 1,450

Credit Discount Received Share Capital Return outwards Sales Creditors for expenses

Rs. 150 40,000 2,520 80,410 400 4,700

4,950 Creditors 11,070 2,610 10,800 67,350 1,200 3,300 14,360 1,500 128,180

Total

128,180

Debit Purchases Sales Returns Stock Sundry Debtors Wages Salaries Furniture Patents Postage Lighting Trade Expenses Rents, Rates and Taxes Bad debts Loan to A Ltd. Investments Prepaid Insurance Cash in hand and at bank Bills Receivable Depreciation on Furniture Miscellaneous Expenditure Total

Rs. 165,625 4,250 26,725 40,200 20,137 8,575 6,575 4,500 3,226 350 2,314 3,517 525 3,000 11,500 524 5,725 17,070 675 6,000 331,013

Credit Sales Purchase Return Bad debts Reserve Sundry Creditors Bills Payable Interest on Investment Outstanding Wages Outstanding Rent Share Capital

Rs. 256,650 3,120 5,200 25,526 8,950 800 2,017 750 28,000

Total

331,013

Liabilties SHARE CAPITAL Issued Capital

Balance Sheet of M/S Zorro Ltd. as on March 31,2005 Rs. Rs. Assets FIXED ASSETS Goodwill Land 2,005,500 Building Less: Accumulated Depreciation 1,000,000 200,000

Rs.

2,002,500 2,500 5,500

50,000 500,000

Less: Calls in arrears Add: Forfeited Shares

800,000

RESERVES AND SURPLUS Share Premium Capital Reserve Debenture Redemption Reserve General Reserve Profit and Loss A/C SECURED LOANS Term Loan Debenture Secured Bank Loan Deferred Payment Credit Capital Work in 300,000 Progress 400,000 50,000 INVESTMENTS 100,000 Investments 300,000 600,000 1,000,000 Plant and Machinery Less: Accumulated 100,000 Depreciation 1,500,000 500,000 1,000,000

150,000 Furniture Less: Accumulated 250,000 Depreciation 175,000 Vehicles

100,000 50,000 50,000 100,000

UNSECURED LOANS

Fixed Deposit Commercial Paper

CURRENT ASSETS Interest Accrued on Investment Inventory Stationery 100,000 Tools 100,000 Stores and spare Accounts Receivable Less: Provision for bad debt 510,000 10,000

10,000 500,000 7,500 50,000 200,000

500,000 50,000

CURRENT LIABILITIES Acceptances Creditors Interest Accrued but not due on loan Outstanding Expenses Advances from Customers Unclaimed Dividend

Cash 80,000 100,000

12,500 25,000 LOANS AND 50,000 ADVANCES 5,000 Prepaid Insurance Loan to Employees Advances to Suppliers Bills Receivable Deposit with 100,000 Customs MISCELLANEOUS 200,000 EXPENDITURE Preliminary Expenses Deferred Revenue Expenditures 5,303,000 Total 5,500 30,000 50,000 250,000 50,000

PROVISIONS Provision for Taxes Provision for Dividend

100,000 100,000 5,303,000

Total

Liabilties SHARE CAPITAL

Balance Sheet of M/S XYZ Ltd. as on March 31,2005 Rs. Rs. Assets FIXED ASSETS 1,050,000 Goodwill Land Building Less: Accumulated Depreciation

Rs.

Equity Share Capital

100,000 400,000 500,000 150,000 350,000

RESERVES AND SURPLUS Share Premium Capital Reserve 300,000 Plant and Machinery Less: Accumulated 50,000 Depreciation Furniture Less: Accumulated 250,000 Depreciation Vehicles Less: Accumulated Depreciation 500,000 Patents and Patterns Capital Work in 500,000 Progress 200,000 INVESTMENTS Investment in Trust 200,000 securities Investment in Shares 50,000 CURRENT ASSETS Interest Accrued on Investment Inventory 550,000 200,000 300,000 100,000 200,000 50,000 350,000

General Reserve

200,000

SECURED LOANS Term Loan Debenture Working Capital Loan Deferred Payment Credit Interest accrued and due on secured loan

150,000 100,000 250,000

50,000

200,000

UNSECURED LOANS

50,000 300,000

Fixed Deposit Commercial Paper

300,000 Tools and spare parts 50,000

100,000

Intercorporate Deposit

50,000 Accounts Receivable Less: Provision for bad debt Cash 100,000

500,000 50,000 450,000 50,000

CURRENT LIABILITIES Acceptances Interest Accrued but not due on loan Unpaid Wages Advances from Customers Unclaimed Dividend

50,000 50,000 LOANS AND 150,000 ADVANCES 50,000 Prepaid Expenses Loan to Employees Bills Receivable Deposit with Customs MISCELLANEOUS EXPENDITURE Deferred Revenue Expenditures 3,900,000 Total 50,000 150,000 200,000 200,000

Total

200,000 3,900,000

Balance Sheet of M/S XYZ Ltd. as on March 31, 2005

Particulars Rs. Rs.

SOURCES OF FUNDS 1. Shareholders Funds a) Share Capital Equity Share Capital b) Reserves & Surplus General Reserve Capital Reserve Share Premium 2. Loan Funds a) Secured loans Term Loan Debentures Deferred Payment Credit Working Capital Loan Interest accrued and due on secured loan b) Unsecured loans Public Deposits Commercial Papers Inter Corporate Deposits Total Sources APPLICATION OF FUNDS 1. Fixed Assets a) Gross block Less : Depreciation b) Net block c) Capital work -in- progress 2. Investments Investment in trust securities Investment in shares 3. Current Assets, Loans & Advances a) Current Assets Inventories Tools and spare parts Sundry debtors Cash and bank balances

1,050,000 250,000 50,000 300,000

600,000

500,000 500,000 200,000 200,000 50,000 300,000 50,000 50,000

1,450,000

400,000 3,500,000

2,150,000 500,000 1,650,000 250,000

50,000 200,000

250,000

300,000 100,000 450,000 50,000

Interest accrued on investment b) Loans and Advances Bills of exchange Prepaid expenses Loan to employees Deposit with customs

50,000

200,000 50,000 150,000 200,000 1,550,000

Less : Current Liabilities and Provision a) Current Liabilities Interest accrued but not due Advance from customers Acceptances Unpaid Wages Unclaimed dividend

50,000 150,000 100,000 50,000 50,000 400,000

Net Current Assets (A-B) 4. Miscellaneous expenditure (to the extent not written off) Deferred Revenue Expenditure 5. Profit & Loss Account (Debit Balance)

1,150,000

200,000

Total Applications

3,500,000

Balance Sheet of M/S VDA Ltd. as on March 31,2009 Liabilties Rs. Rs. Assets SHARE CAPITAL FIXED ASSETS Issued Share Capital Less: Unpaid Calls Add: Forfeited Shares 10% Preference Share Capital 900,000 22,000 1,500 Goodwill Land 879,500 Leasehold Premises Building 90,000 Less: Accumulated Depreciation Plant and Machinery Less: Accumulated Depreciation Equipment Less: Accumulated Depreciation 60,000 Furniture 500,000 20,000 300,000 10,000 100,000 5,000 39,000

Rs.

200,000 200,000 25,000

480,000

RESERVES AND SURPLUS

290,000

95,000

Capital Redemption Reserve General Reserve Retained Earnings SECURED LOANS Secured Bank Loan Interest accrued and due on loan

10,000 Less: Accumulated Depreciation 300,000 Patents

2,000

37,000

100,000

50,000 INVESTMENTS 15,000 Investment in shares Investments Land held for sale Marketable Securities 15,000 20,000 22,000 29,000

CURRENT ASSETS Dividend Receivable Interest Accrued on Investment Spare parts Debtors Less: Provision for bad debt Cash and cash equivalents 20,000 3,000 600,000 2,000 40,000 5,200 LOANS AND ADVANCES Prepaid Rent Advances to Suppliers 11,000 Bills Receivable 2,000 10,500 4,000 400,000 1,000 399,000 80,000

CURRENT LIABILITIES Mortgage Payable Current Borrowing Accounts Payable Other Payables Outstanding Salaries Interest accrued but not due PROVISIONS Provision for Taxes

1,200 6,000 20,000

MISCELLANEOUS EXPENDITURE Pre-operative Expenses Total 2,085,700 Total

50,000

2,085,700

Liabilties SHARE CAPITAL Share Capital

Balance Sheet of M/S MNC. as on March 31,2008 Rs. Rs. Assets FIXED ASSETS 1,000,000 Goodwill Land Premises Less: Accumulated Depreciation

Rs.

50,000 500,000 400,000 15,000 385,000

RESERVES AND SURPLUS Equipment and 20,000 fixtures Less: Accumulated 45,000 Depreciation 55,000 Copyrights Trademark Patents and patterns Premises under construction

Share Premium Debenture Redemption Reserve Profit and Loss A/C

500,000

12,000

488,000 50,000 45,000 10,000 200,000

SECURED LOANS Debenture Cash credit limit Working Capital Loan 100,000 20,000 INVESTMENTS Investments Investment in govt 100,000 sec CURRENT ASSETS Interest Accrued on Investment UNSECURED LOANS Inter corporate borrowing Public Deposit Other Borrowings Income receivable 20,000 Inventory Stationery and 45,000 stamps 10,000 Loose Tools

45,000 25,000

5,000 5,000 16,000 4,000 13,000

CURRENT LIABILITIES Bills Payable Loans Payable Notes Payable Creditors Accrued payroll expenses Accrued Expenses 12,000 Accounts Receivable Less: Provision for 400,000 bad debt 13,000 Cash 23,000 15,000 5,000 LOANS AND ADVANCES Prepaid Insurance Advances to Employees Advance tax paid for 2010 30,000 2,000 28,000 5,000

5,000 10,000 15,000

PROVISIONS Provision for Taxes Provision for Dividend 35,000

MISCELLANEOUS 20,000 EXPENDITURE Preliminary Expenses Deferred Revenue Expenditures 1,938,000 Total 18,000 16,000 1,938,000

Total