Company Final Accounts

_______ are the financial instruments which give the holder right to acquire equity shares

• Share capital

• Dividends

• Share Warrants

• Right Shares

If the shareholder is not able to pay the call amount due on or before specified time, Such amount is called as (a)  

Deferred Tax liabilities are shown on liabilities side under the head___

• Current Assets

• Non-Current Liabilities

• Current Liabilities

• Non-Current Assets

Sundry Creditors are shown under the head

• Trade payables

• other Current liabilities

• Trade Receivables

• Short term liabilities

Cheques and Drafts on hand are shown in current assets under the sub-head

• Inventories

• Cash and Cash equivalents

• Trade Receivables

• Loans and advances

Advance received from Customers is shown under

• Current investment

• short term borrowing

• Trade Receivables

• Short term Loans and Advances

Proposed Dividends are shown under

• Other Current liability

• Short term provision

• Trade payables

• Short term borrowings

Interest Accrued on investment is shown under the head

• Other Current Asset

• Other Current liability

• Trade Receivables

• Short term Provisions

Prepaid expenses are shown under

• other current assets

• Short term provision

• Trade Payables

• Trade Receivables

Interest on Bank loan is shown under the head

• Finance Cost

• Long term borrowing

• Short term borrowings

• Other current liabilities