Official NCERT Book for Class 12 Other Subjects: Contents Of Balance Sheet
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The prescribed form of the Balance Sheet is given in Part I of Schedule VI of The Companies Act, 1956.
The Companies Act has laid down two forms of the Balance Sheet known as:
(i) Horizontal form
(ii) Vertical form
FORMAT OF SUMMARISED BALANCE SHEET (HORIZONTAL FORM)
SCHEDULE VI PART I
Balance Sheet of ….CO.LTD.
As at …
Note: A footnote to the Balance Sheet may be added to show the contingent liabilities.
The format of the detailed Balance Sheet of a company in a horizontal form is given below:
Please refer to the link below for - CBSE Class 12 Contents of Balance Sheet
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Official NCERT Textbook PDF: Class 12 Other Subjects Contents Of Balance Sheet
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