Accountancy theory (Balance Sheet)

Debentures

Long term borrowings. NCL

Public deposits

Long term borrowings. NCL

Securities premium

Reserves and surplus. SHF

Capital reserve

Reserves and surplus. SHF

Forfeited shares account

Addition in subscribed capital. SHF

Interest accrued and due on debentures

Other CL. CL

Interest accrued but not due on debentures

Other CL. CL

Advances received from customers

Other CL. CL

Unclaimed dividend

Other CL. CL

Calls in advance and interest there on

Other CL. CL

Interest accrued but not due on unsecured loans

Other CL. CL

Debentures redemption reserve

Reserves and surplus. SHF

Capital redemption reserve

Reserves and surplus. SHF

Advances from customers

Other long term liabilities. NCL

Provision for tax

Short term provisions. CL

Mortgage loan

Long term borrowings. NCL

Loose tools

Inventories. CA

Current maturities of long term debts

Short term borrowings. CL

Premium on redemption of debentures

Other long term liabilities. NCL

Tax reserve

Reserves and surplus. SHF

Mining rights

Intangibles. NCA

Encashment of employees earned leave payable on retirement

Long term provisions. NCL

Subsidy reserve

Reserves and surplus. SHF

Unpaid/unclaimed dividend

Other CL. CL

Share options outstanding account

Reserves and surplus. SHF

Prepaid insurance

Other CA. CA

Bonds

Long term borrowings. NCL

Loans repayable on demand

Short term borrowings. CL

Advance tax

Other CA. CA

Stock of finished Goods

Inventories. CA

Proposed dividend

Contingent liability

Capital advances

Long term loans and advances. NCA

Debenture sinking fund

Reserves and surplus SHF

Security deposits with telephone exchanges

Loans and advances NCA

Uncalled liability on partly paid up shares

Contingent liability and capital commitment