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1.10 Analysis of Financial Statements—CBSE XII

35. Encashment of Employees Earned Non-current Liabilities Long-term Provisions
Leave Payable on Retirement
36. Subsidy Reserve Shareholders’ Funds Reserves and Surplus
37. Copyrights Non-current Assets Property, Plant and Equipment and Intangible
Assets—Intangible Assets
38. Accrued Incomes Current Assets Other Current Assets
39. Provision for Employees Benefits Non-Current Liabilities Long-term Provisions
40. Unpaid/unclaimed Dividend Current Liabilities Other Current Liabilities
41. Short-term Loans Current Liabilities Short-term Borrowings
42. Long-term Loans Non-Current Liabilities Long-term Borrowings
43. Share Options Outstanding Account Shareholders’ Funds Reserves and Surplus
44. Computers Non-current Assets Property, Plant and Equipment and Intangible
Assets—Property, Plant and Equipment
45. Goodwill Non-current Assets Property, Plant and Equipment and Intangible
Assets—Intangible Assets
46. Sundry Debtors Current Assets Trade Receivables
47. Long-term Investments Non-current Assets Non-current Investments
48. Prepaid Insurance Current Assets Other Current Assets
49. Building Non-current Assets Property, Plant and Equipment and Intangible
Assets—Property, Plant and Equipment
50. General Reserve Shareholders’ Funds Reserves and Surplus
51. Bonds Non-current Liabilities Long-term Borrowings
52. Loans repayable on demand Current Liabilities Short-term Borrowings
53. Income received in advance Current Liabilities Other Current Liabilities
54. Office Equipments Non-current Assets Property, Plant and Equipment and Intangible
Assets—Property, Plant and Equipment
55. Trademarks Non-current Assets Property, Plant and Equipment and Intangible
Assets—Intangible Assets
56. Advance Tax Current Assets Other Current Assets
57. Bank Overdraft Current Liabilities Short-term Borrowings
58. Cheques/Drafts in Hand Current Assets Cash and Cash Equivalents
59. Stock-in-Trade Current Assets Inventories
60. Long-term Provisions Non-current Liabilities Long-term Provisions
61. Stock of Finished Goods Current Assets Inventories
62. Computer software Non-current Assets Property, Plant and Equipment and Intangible
Assets—Intangible Assets
63. Work-in-Progress (Building) Non-current Assets Property, Plant and Equipment and Intangible
Assets—Capital Work-in-Progress
64. Proposed Dividend ... As Contingent Liability in Notes to Accounts
65. Provision for Expenses Current Liabilities Short-term Provisions
66. Capital Advances Non-current Assets Long-term Loans and Advances
67. Shares in Companies Non-current Assets Non-current Investments