Revised schedule vi

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Ganeshbabu K

Audit and Tax Advisory

48564 Points Posted on 07 September 2012

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

Replies (2)

CMA. CS. Sanjay Gupta

"PROUD TO BE AN INDIAN"

114245 Points Posted on 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 :

vikash rathi

Chartered Accountant

787 Points Posted on 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 :