|Instructions in accordance with which liabilities should be made out||Figure for the previous year||Figure for the Current Year|
|1||Contributed by Government and by Co-operative Societies and different classes of individual members shall be shown separately. Terms of redemption or conversion of any redeemable preference shares should be mentioned.||I.||Share CapitalAuthorised : shares of Rs .......................... each Subscribed : (distinguishing
between the various classes of capital and stating the particulars specified below, in respect of each class).
Shares of ....................... each
Less : Calls in arrears
Add : Calls in advances
(a) Statutory Reserve Fund and other reserves and funds shall be shown separately.
(b) Additions and deductions since last Balance Sheet to be shown under each of the specified head.
(c) Funds in the nature of reserves and funds created out of any profits for specific purposes should be shown separately,
|II||Reserve Funds and other Funds.
(a) Statutory Reserve Funds
(b) Building Funds
(c) Special Development Fund
(d) Bad and Doubtful Debts Reserve
(e) Investment Depreciation Fund
(f) Dividend Equalisation Fund
(g) Bonus Equalisation Fund
(h) Reserve for overdue interest
(i) Other Funds
|III||Staff Provident Funds and any other insurance or Bonus funds maintained for the benefit of the employees should be shown separately.||III||Staff Provident Fund||Rs.|
|IV||The nature of the security should be specified in each case. Where loans have been guaranteed by Government or State Co- operative or Central Banks, a mention thereof should also be made together with the maximum amount of such guarantee. Loans from (1) Government, (2) State Co-operative Bank or Central Bank, State Bank of India and other Banks should be shown separately.||IV||Secured Loans:
(b)Loan, Overdraft and cash credits from banks
(c)Loan from Government
Other Secured Loan
(a) Loans, cash credits and overdrafts from Central Banks
(b) From Government
(c) From others
(d) Bills payable
|VI||Deposits from societies and individuals should be shown separately.||VI||Deposits :
(a) Fixed Deposits
(b) Recurring Deposits
(c) Thrift or Saving Deposits
(d) Current deposits
(e) Deposits at call
(f) Other deposits
(g) Credit balance in cash credit and overdraft accounts
|VII||VII||VII. Current Liabilities and Provisions
(a) Sundry creditors
(b) Outstanding creditors
(i) for purchases(c) Advance, recoveries for the portion for which value has still to be given, viz. unexpired subscriptions, premiums, commission, etc.
(ii) for expenses including salaries of staff, rent, taxes, etc.
|IX||IX||Interest accured due but not paid|
|X||X||Other liabilities (to be specified)|
|XI||Contingent liabilities which have not been provided for should also be mentioned in the Balance Sheet by way of a footnote.||XI||Profit and Loss Account Profit for last year Less : Appropriations Add : Current profits|
|Figures for the previous year||Figures for the Current year||Instructions in accordance with which assets should be made out|
|I.||Cash and Bank balances :
(a) Cash in hand
(b) Cash in banks :
(i) Current Account
(ii) Savings Banks Account
(iii) Call Deposits on Banks
|I.||Fixed deposits and call deposits with Central Banks and other approved bankers should be shown under the heading "Investments** and not under the heading "Cash and bank balances".|
(a) Government Securities
(b) Other Trustee Securities
(c) Non-Trustee Securities
(d) Shares of other co-operative societies
(e) Shares, Debentures or Bonds of companies registered under the Companies Act.
(f) Fixed Deposits.
|II.||The nature of each investment and the mode of valuation (cost of market value) should be mentioned If, the book value of an> security is less than the market value, a remark to that effect should be made against each item.|
|III||(1) Investment of Staff Provident Fund
(2) Advances against Staff Provident Fund.
|III||Quoted and unquoted securities should be shown separately.|
1.Loan and Advances
(c) Cash credits
(i) against pledge of goods
(ii) against hypothecation of goods
(iii) Clean (of which overdue)
2. Loans due by managing Committee Members Rs. ........................... Loans due by Secretary and other employee Rs....................
|IV||In case of Central Banks and other federal societies loans due by societies and individual members should be shown separately.|
|V||Sundry Debtors :
(1) Credit sales
(1) Stores and spare parts
(2) Loose tools
(4) Works in progress
|VI||Mode of valuation and stock shall be stated and the amount in respect of raw materials partly finished and finished goods and stores required or consumption should be stated separately. Mode of valuation of works in progress shall be stated.|
|VII||Fixed Assets :
(a) land and building
(c) Railway siding
(d) Plants and Machinery
(e) Loose tools, tackles and other equipments
(g) Furniture and fittings
|VII||Under each head the original cost and the additions there to and deductions there from made during the year and total depreciation on written of or provided up to the end of the year should be started|
|VIII||Miscellaneous expenses and losses:
(2) Preliminary expenses
(3) Expenses connected with the issue of shares and debentures, including underwriting charges, brokerage, etc.
(4) Deferred revenue expenditure
(a) Prepard expenses
(b) Interest accured but not due
(C) Other items (to be specified)
|X||Profit and loss Account :
Accumulated losses not written off from the reserve or any other fund.