Workings I need

Reserves and surplus workings format I need plse give me an example for notes to accounts..
Replies (2)
Quick Summary
This discussion provides an example of the workings for Reserves and Surplus, a key section in the Notes to Accounts for financial statements. It explains how reserves like Capital Reserve, General Reserve, and Security Premium are created from profit appropriations and presented under Equity and Other Liabilities. The post also clarifies the purpose of Notes to Accounts, using examples like Contingent Liabilities, to offer additional detail not shown directly on the balance sheet.

Reserve and Surplus is created out of profit and loss Appropriation A/c , we show under Equity and Other liability in Balance sheet. following are the reserve we create.

1) Capital reserve
2) Capital  redemption  reserve
3) Revaluation reserve
4) General reserve
Less profit and loss A/c if ( loss)
5) Sinking Fund 

6) security premium  Reserve 

7) Other reserve



Note to Accounts is additional information given in the financial statements, for example Contingent Liability that is suppose to be a not confirm future Liability, we Can not show in the Balance sheet so same is shown Under the Notes to Accounts .

1) Claim  not acknowledge as debt
2) Uncalled amount on partly paid shares
3) Arrears on Cumulative Dividend
4) Other Contingent Liability
are the example.

It's is there in section 129 companies act 2013 in MCA website. 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details