Company Accounts-2: Jaiib/DBF Paper 2, (Module C), Unit 6

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.

♦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

 

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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