SELECT * FROM question_mgmt as q WHERE id=10431 AND status=1 SELECT id,question_no,question,chapter FROM question_mgmt as q WHERE courseId=3 AND subId=51 AND chapterId=359 and ex_no='1' AND status=1 ORDER BY CAST(question_no AS UNSIGNED)

Question:

How will you disclose the following items in the Balance Sheet of a company;
(i) Loose tools
(ii) Uncalled liability on partly paid-up shares
(iii) Debentures redemption reserve
(iv) Mastheads and publishing titles                                                                        (v) 10% debentures
(vi) Proposed dividend
(vii) Share forfeited account
(viii) Capital redemtion reserve
(ix) Mining rights
(x) Work-in-progress

Answer:

Disclosure of various items in the Balance Sheet of a company is given below. 

Items

Main Head

Sub-Head

(i)

Loose Tools

Current Assets

Inventories

(ii)

Uncalled liability on partly paid-up shares

Contingent Liability and Capital Commitments

Capital Commitments

(iii)

Debentures Redemption Reserve

Shareholders’ Funds

Reserve and surplus

(iv)

Mastheads and publishing titles

Non-Current Assets

Fixed Assets – Intangible assets

(v)

10% debentures

Non-Current Liabilities

Long-Term Borrowings

(vi)

Proposed dividend

Current Liabilities

Short-Term Provisions

(vii)

Share forfeited account

Shareholders’ Funds

Subscribed Capital (to be added)

(viii)

Capital Redemption Reserve

Shareholders’ Funds

Reserve and surplus

(ix)

Mining Rights

Non-Current Assets

Fixed Assets – Intangible assets

(x)

Work-in-progress

Current Assets

Inventories
 


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