PROFORMA OF A TRADING ACCOUNT

Trading Account for the year ended PARTICULARS AMOUNT PARTICULARS To Opening Stock By Sales To Purchases Add:Unrecorded Sales Add:Unrecorded Purchases Less: Sales return/return outward Less:Purchases Returns/Return Outward By Goods distributed as free samples To Direct Expenses By Goods /Stock withdrwn by partner /Proprietor for personal use To Carriage Inward/Carriage on Purchases By Uninsured Goods /Stockdestroyed/Lost /Damaged To Freight Inward/Freight on Purchases By Insured Goods /Stockdestroyed/Lost /Damaged To Cartage Inward By Closing Stock ToCustom Duty By Gross Loss(transferred to profit & loss Account) ToDock Dues/Charges To Excise Duty To Factory Insurance To Factory Rent & Rates To Factory Repairs To Fuel,Power & Lighting To Import Duty To Motive Power To Octroi Duty To Other Expenses On Purchases To Royalities Paid To Wages To Works Managers Salary To Gross Profit(Transferred to P&L A/c) AMOUNT

PROFORMA OF A PROFIT & LOSS ACCOUNT Profit & Loss Account for the year ended EXPENCES & LOSSES AMT INCOMES & GAINS To Gross Loss b/d(transferred from trading a/c) By Gross Profit(transferred from trading a/c) Office & Administration Expences By Bad debt recovery To Audit Fees By Commission Received To Conveyance By Discount Received/earned To General Expenses By Dividend To Goodwill Written Off By Interest on Fixed Deposits To Insurance By Interest on Investment To Leasehold Premises Written Off By Profit on sale of assets To Office cleaning & maintance By Provision for discount on creditors To Office Expenses By Rent Received To Office Rent By Royalty Received To Office Salaries By Share tranfer fees To Patent rights Written Off By Sundry Receipts To Postage & Telegrams By Sundry/Miscellaneous Income To Printing & Stationary To Repairs to Asset To Salaries & Wages To Sundry Expenses To Telephone Charges Selling & Distribution Expenses To Advertisement & Samples To Advertisement written off To Auction Room Expenses To Bad Debts & Provision for Bad Debts To Carriage/Freight on Sales To Carriage/Freight Outward To Commission On Sales To Delivery Van Expenses To Export Duty & Forwarding Charges To Godown Rent & Expenses To Salesman's Salary & Commission To Selling Expenses To Showroom Rent & Expenses To Trading Expenses/Charges Financial Expenses To Discount Allowed To Interest on Loan To Interest on Overdraft To Provision For Discount on Debtors General Items To Depreciation To Managers Commission To Net Profit(transferred to Balance Sheet) To Net Loss(transferred to Balance Sheet) X_____XXX X_____XXX Y_____XXX Y_____XXX

AMT

COMPANY FORMAT OF BALANCE SHET AS PER SCHEDULE - VI, PART-I Balance Sheett of _______X Ltd as at________ LIABILITIES & CAPITAL AMOUNT 1-SHARE CAPITAL A-AUTHORISED CAPITAL -------Equity shares of Rs----each -----Preference share of Rs----each B-ISSUED & SUBRCRIBED CAPITAL -------Equity shares of Rs----each Less:Calls in Arrears Add:Shares Forfeited -----Preference share of Rs----each 2-RESERVES & SURPLUS Capital Redemption Reserve Capital Reserve General Reserve Other Reserve Share Premium Account Sinking Fund Profit & Loss Account (CR balance) 3-SECURED LOANS Debentures Loans & Advances from Banks Loans & Advances from subsidiaries Other Long term loans & Advances 4-UNSECURED LOANS Fixed Deposits Loans & Advances form subsidiries Other loans & Advances Short term loans & Advances 5-CURRENT LIABILITIES & PROVISIONS A-CURRENT LIABLITIES Acceptances/bills payable Advance payments & unexpired discounts for the portion for which value has to be still given Interest Accrued but not due on loans Other Liabities(if any) Oustanding Expences Sundry Ceritors Unclaimed Dividends B-PROVISIONS For contingencies For insurance, pension & other staff benefit schemes For Providend fund scheme Proposed dividend Provision for Taxation 6-CONTINGENT LIABILITIES

(Amt of contingent liabilities should never be shown in total/ outer column & if possible foot note be given)

DULE - VI, PART-I ASSETS & PROPERTIES 1-FIXED ASSETS Land & building Add: additions Less: deprication Plant & machinery Add: additions Less: deprication Ambulance Computer Copy Rights Delivery Van Freehold Premies Furniture Goodwill Leasehold Premies Live Stock Motor car Patents Pattern Trade Marks Vehicles 2-INVESTMENTS Govt. Bonds Investment Investment in govt. Securities Investment in Shares & Debentures Long term Investment 3-CURRENT ASSETS & LOANS &ADVANCES A-CURRENT ASSETS Cash at bank Cash at hand Closing stock/Stock in trade Loose tools Petty Cash Stores & Spare parts Debtors Add:unrecorded sales Less:New Bad Debts Less:New R.D.D. Less:Reserve for discount on Debtors B- LOANS &ADVANCES Advance Tax Bills receciable Other Loans & advances AMOUNT

Prepaid expences 4-MISCELLANEOUS EXPENDITURE Brokers/ Underwriting Commission Development Expenditure not adjusted Discount on Issue of Debentures Discount on Issue of Shares Preliminary Expences 5-PROFIT & LOSS ACCOUNT (DR Balance of profit &loss account)