Company Accounts-2: Jaiib/DBF Paper 2, (Module C), Unit 6
Dear bankers,
As we all know that is Company Accounts-1 for JAIIB Exam. JAIIB exam conducted twice in a year. So, here we are providing the Company Accounts-2 (Unit-6), Final account (Module C), Accounting Finance for Bankers-Paper 2.
Table of Contents
♦Form of Balance Sheet
As given in part 1 of Schedule III of the Companies Act, the prescribed form of Balance sheet is given:
Part 1- Balance sheet
Name of the Company ………………………………
Balance sheet as at …………………….. (Rupees in ……………..)
| Particulars | Note No. | Figure at the end of current reporting period | Figure at the end of previous reporting period |
| 1 | 2 | 3 | 4 |
| (1)Equity and Liabilities
(i)Shareholder’s funds (a)Share capital (b)Reserves and surplus (c)Money received against share warrants (ii)Share application money pendingallotment (iii)Non-current liabilities (a)Long-term borrowings (b)Deferred tax liabilities (Net) (c)Other long term Liabilities (d)Long –term provisions (iv)Current liabilities (a)Short term borrowings (b)Trade payables (c)Other current liabilities (d)Short term provisions Total (2)Assets Non-current assets (i)Fixed assets (a)Tangible assets (b)Intangible assets (c)Capital work-in progress (d)Intangible assets under development (ii)Non-current investments (iii)Deferred tax assets (net) (iv)Long-term loans and advances (v)Other non-current assets Current assets (i)Current investments (ii)Inventories (iii)CASH and cash equivalents (iv)Short-term loans and advances (v)Other current assets
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| Total |
Part 2- Statement of Profit and Loss
Name of the Company ………………..
Profit and loss statement for the year ended …………….. (Rupees in……….)
| Particulars | Note No. | Figure at the end of current reporting period | Figure at the end of previous reporting period |
| 1 | 2 | 3 | 4 |
| (i)Revenue from operations
(ii)Other income (iii)Total Revenue (I +II) (iv)Expenses: Cost of materials consumed Purchases of stock-in-Trade Changes in inventories of finished goods Work-in-process and Stock-in-trade Employee benefits expense Finance costs Depreciation and amortization expense Others Expenses Total expenses (v)Profit before exceptional and extraordinary items and tax (III-IV) (vi)Exceptional items (vii)Profit before extraordinary items and tax (V-VI) (viii)Extraordinary items (ix)Profit before tax (VII-VIII) (x)Tax Expense: (1)Current tax (2)Deferred tax (xi)Profit (loss) for the period from continuing operations (VII-VIII) (xii)Profit/(loss)from discontinuing operations (xiii)Tax expense of discontinuing operations (xiv)Profit/ (loss) from Discontinuing operations (after tax) (XII-XIII) (xv)Profit (loss) for the period (XI+XIV) (xvi)Earning per equity share: (1)Basic (2)Diluted
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