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Brinda Ltd. Has Furnished the Following Information: (A) 25,000, 10% Debentures of Rs 100 Each; (B) Bank Loan of Rs. 10,00,000 Repayable After 5 Years

 6. Brinda Ltd. has furnished the following information:

(a) 25,000, 10% debentures of Rs. 100 each;

(b) Bank Loan of Rs. 10,00,000 repayable after 5 years;

(c) Interest on debentures is yet to be paid.

Show the above items in the balance sheet of the company as at March 31, 2017.






ParticularsNote No.Amount  (Rs.)
I. Equity and Liabilities  
1. Shareholders’ Funds  
a Share Capital  
b. Reserves and Surplus  
2. Non-Current Liabilities  
Long-term Borrowings135,00,000
3. Current Liabilities  
Other Current Liabilities22,50,000

Notes to Accounts:
ParticularsAmount (Rs.)
1. Long Term Borrowings 
12% Debentures25,00,000
Bank Loan10,00,00035,00,000
2. Other Current Liabilities 
Interest on Debentures2,50,000

Chapter-3 Financial Statement of a Company-II



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