Horizontal Form Of Balance Sheet
Balance Sheet of … as on ….
Liabilities	Amount	Assets	Amount
Share Capital		Fixed Assets
Authorised		Goodwill
Preference Share		Land
Equity		Building
Issued		Household Premises
Preference Share		Railway Sidings
Equity		Plant and Machinery
Less:Calls in arrears		Furniture
Add:Calls in advance		Patents and Trademark
Add:Forfeited Shares		Live Stock
Reserves and Surplus		Vehicles
Capital reserve		Investments
Capital redemption reserve		Governement Securities
Securities Premium		Shares, Debenture
Other reserves		Bonds
Profit and Loss a/c		Current Assets, Loans and
Secured Loans		Advances
Debentures		A)Current Assets
Loan and advances		Interest accrued
from Banks		Stores and spare parts
Loan and advances		Loose tools
from Subsidary Co.		Stock in trade
Other Loans and Advances		Work - in - progress
Unsecured Loans		Sundry Debtors
Fixed Deposits		Cash and Bank balances
Loans and Advances		B) Loans and Advances
from Subsidary Co.		Advances and loans to
Short term loans and		Subsidiary Companies,
advances		Bills receiveable, Advance
Other Loans and Advances		Payments
Current Liabilities and		Miscellaneous Expenses
Provisions		Preliminary expenses
A) Current Liabilities		Discount on issue of shares
Acceptances		and debentures
Sundry Creditors		Other Deferred expenses
Outstanding Expenses		Profit and Loss a/c
B) Provisions:		Loss if any
for Taxation
for Dividends
for Contingencies
for Provident Fund Schemes
for Insurance Pension
and other similar benefits