Advanced Accountancy and Bank Final Accounts Overview

A ADVANCED DVANCED ACCOUNTANCY ACCOUNTANCY Bank Final Accounts Bank Final Accounts

FORM A FORM A

Balance Sheet Balance Sheet as on 31st March (Year) CAPITAL & LIABILITIS SCHEDULE As on 31/3 (Current Year) As on 31/3 (Previous Year) Capital 1 Reserve & Surplus 2 Deposit 3 Borrowings 4 Other liabilities & provisions 5 TOTAL : ASSETS Cash and Balance with reserve Bank of India 6 Balance with the Banks and money at call and short notice 7 Investments 8 Advances 9 Fixed Assets 10 _____________ ___________ ______________ ____________ _____________ ___________ ______________ ____________

SCHEDULE 1 : SCHEDULE 1 : CAPITAL CAPITAL As on 31/3 (Current Year) As on 31/3 (Previous Year) 1. For Nationalised Banks Capital (Fully owned by Central Government) ----------------------------------------------------------------------- 2. For Banks Incorporated Outside India Capital a) (the amount brought in by banks by way of start-up Capital as prescribed by RBI should be shown under this head ) b) Amount of deposit kept with the RBI under Section 2 (1) of the Banking Regulation Act, 1949. TOTAL : ----------------------------------------------------------------------- 3. For Other Banks Authorized Capital Issued Capital Subscribed Capital Called-up Capital Less : Calls unpaid Add : Forfeited Shares ___________ ___________ _____________ ___________ _____________ _____________

SCHEDULE 2: SCHEDULE 2: RESERVE & SURPLUS RESERVE & SURPLUS As on 31/3 (Current Year) As on 31/3 (previous Year) 1. Statutory Reserves Opening Balance Additions during the year Deductions during the year 2. Capital Reserves Opening Balance Additions during the year Deductions during the year 3. Share Premium Opening Balance Additions during the year Deductions during the year 4. Revenue & other Reserves. Opening Balance Additions during the year Deductions during the year 5. Balances in Profit and Loss Account. (1, 2, 3, and 4 ) TOTAL : _____________ _________ _____________ ___________

SCHEDULE 3 : SCHEDULE 3 : DEPOSITS DEPOSITS As on 31/3 (current Year) As on 31/3 (Previous Year) (A) 1. Demand Deposits 1) Form Banks 2) From Others 2. Savings Bank Deposits 3. Term Deposits 1) Form Banks 2) From Others (1, 2, and 3 ) TOTAL : _____________ _________ _____________ ___________ _____________ _________ (B)(1) Deposits of branches in India (2) Deposits of branches outside India TOTAL : _____________ ___________

SCHEDULE 4 : SCHEDULE 4 : BORROWING BORROWING As on 31/3 (current Year) As on 31/3 (Previous Year) 1. Borrowings in India (1) RBI (2) Other Banks (3) Other Institutions and agencies 2. Borrowing Outside India ( 1 and 2 ) TOTAL : ____________ __________ ______________ __________

SCHEDULE 5 : SCHEDULE 5 : OTHER LABILITIES AND PROVISIONS OTHER LABILITIES AND PROVISIONS As on 31/3 (current Year) As on 31/3 (Previous Year) 1. Bills Payable 1. Inter- office adjustments (net) 2. Interest Accrued 3. Others ( Including Provisions) ____________ __________ ______________ __________ TOTAL :

SCHEDULE 6 : SCHEDULE 6 : CASH & BALANCE WITH RBI CASH & BALANCE WITH RBI As on 31/3 (current Year) As on 31/3 (Previous Year) 1. Cash in hand ( including foreign currency notes) 2. Balance with RBI (1) In Current Account (2) In Other Accounts ( 1 and 2 ) TOTAL : ____________ __________ ______________ __________

SCHEDULE 7 : SCHEDULE 7 : BALANCES WIFH BANKS & BALANCES WIFH BANKS & MONEY AT CALL & SHORT NOTICE MONEY AT CALL & SHORT NOTICE As on 31/3 (current Year) As on 31/3 (Previous Year) 1. In India (1) Balances with Banks (a) in current Accounts (b) in Other Deposits Accounts (2) Money at call and short notice (a) with Banks (b) With Other institution ( 1 and 2 ) TOTAL : ____________ __________ ______________ __________ 2. Outside India (1) in Current Account (2) in other Deposits Accounts (3) Money at call and Short notice ( 1 and 2 ) TOTAL : ___________ ___________ ____________ __________ ______________ _________ ______________ __________ GRAND

SCHEDULE 8 : SCHEDULE 8 : INVESTMENTS INVESTMENTS As on 31/3 (current Year) As on 31/3 (Previous Year) 1. Investments in India (1) Government Securities (2) Other approved securities (3) Shares (4) Debentures and Bonds (5) Subsidiaries and/or joint ventures (6) Others (to be specified) TOTAL : 2. Investments outside India in (1) Governments securities (including local authorities) (2) Subsidiaries and other joint ventures abroad (3) Other investments (to be specified) TOTAL : ( 1 AND 2 ) GRAND TOTAL : ____________ __________ ______________ __________ ____________ ____________ _________ ______________ ______________ ________

SCHEDULE 9 : SCHEDULE 9 : ADVANCES ADVANCES As on 31/3 (current Year) As on 31/3 (Previous Year) (A) (1) Bills purchased and discounted (2) Cash Credit, overdraft and loans repayable on demand (3) Term Loans TOTAL : ---------------------------------------------------------------------- (B) (1) Secured by tangible assets (2) Covered by bank / Government Guarantees (3) Unsecured TOTAL : ---------------------------------------------------------------------- (C) 1. Advances in India (1) Priority Sector (2) Public Sector (3) Banks (4) Others TOTAL : 2. Advances Outside India (1) Due from Banks (2) Due from others (a) Bills purchased & Discounted (b) Syndicated loans ____________ __________ ______________ __________ ____________ __________ ______________ __________ ____________ __________ ______________ __________ ____________ ____________ ______________ ______________

SCHEDULE 10 : SCHEDULE 10 : FIXED ASSETS FIXED ASSETS As on 31/3 (current Year) As on 31/3 (Previous Year) 1. Premises At cost as on 31st March of the preceding year Additions during the year Deductions during the year Depreciation to date 2. Other Fixed articles ( Including Furniture and Fixtures ) Additions during the year Deductions during the year Depreciation to date : TOTAL : ( 1 and 2 ) GRAND TOTAL : ____________ ____________ _________ ______________ ______________ ________

SCHEDULE 11 : SCHEDULE 11 : OTHER ASSTS OTHER ASSTS As on 31/3 (current Year) As on 31/3 (Previous Year) 1. Inter- office adjustments (net) 2. Interest accrued 3. Tax paid in advance / tax deducted at source 4. Stationery and stamps 5. Non-banking assets acquired in satisfaction of claims 6. Others* TOTAL : ____________ __________ ______________ __________ *In case there is any unadjusted balance of loss , the same may be shown under item with appropriate foot-note

SCHEDULE 12 : SCHEDULE 12 : CONTINGENT LABILITIES CONTINGENT LABILITIES As on 31/3 (current Year) As on 31/3 (Previous Year) 1. Claims against the bank not acknowledged as debt 2. Liability for partly paid Investment 3. Liability on account of outstanding forward exchange contracts 4. Guarantees given on behalf of constituents (a) In India (b) outside India 5. Acceptances, endorsements & other obligations 6. Other item for which the bank is contiengently liable TOTAL : ____________ __________ ______________ __________

FORM B FORM B

FORM OF PROFIT & LOSS ACCOUNT FORM OF PROFIT & LOSS ACCOUNT For the year ended 31 For the year ended 31st st March ( 000 s ( 000 s omited As on 31/3 (Previous Year) omited ) ) March As on 31/3 (current Year) 1. Income Interest earned 13 Other income 14 TOTAL : 2. Expenditure Interest expended 15 Operating expenses 16 Provisions and contingencies TOTAL : 3. Profit / loss Net Profit / Loss (-) for the year TOTAL : 4. Appropriations Transfer to statutory reserves Transfer to other reserves Transfer to Government / Proposed dividend Balance carried over to balance sheet TOTAL : ____________ __________ ______________ __________ ____________ __________ ______________ __________ ____________ __________ ______________ __________ ____________ __________ ______________ __________

SCHEDULE 13 : SCHEDULE 13 : INTEREST EARNED INTEREST EARNED As on 31/3 (current Year) As on 31/3 (Previous Year) 1. Interest / Discount on advances / bills 2. Income on investments 3. Interest on balances with Reserves Bank of India and other inter-bank funds. 4. Others TOTAL : ____________ __________ ______________ __________

SCHEDULE 14 : SCHEDULE 14 : OTHER INCOME OTHER INCOME As on 31/3 (current Year) As on 31/3 (Previous Year) 1. Commission, exchange brokerage 2. Profit on sale of investments less : Loss on sale investment 3. Profit on revaluation of investment less : Loss on revaluation of investments 4. Profit on sale of land, buildings and assets other assets 5. Profit on exchange transactions less : Loss on exchange transactions 6. Income earned by way of dividends etc. from subsidiaries / companies and / or joint ventures abroad / in India. 7. Miscellaneous Income TOTAL :

SCHEDULE 15 : SCHEDULE 15 : INTEREST EXPENDED INTEREST EXPENDED As on 31/3 (current Year) As on 31/3 (Previous Year) 1. Interest on Deposit 2. Interest on RBI / Inter-bank borrowings 3. Others ____________ __________ ______________ __________ TOTAL :

SCHEDULE 16 : SCHEDULE 16 : OPRETING EXPENSES OPRETING EXPENSES As on 31/3 (current Year) As on 31/3 (Previous Year) 1. Payment to and provisions employees 2. Rent, taxes and lighting 3. Printing and Stationery 4. Depreciation fees , allowances and expenses 5. Advertisement and publicity 6.Depreciation on bank s property 7. Auditors fees and expenses (including branch auditors 8. Law Charges 9. Postage, telegrams, Telephones, etc. 10. Repairs and maintenance 11. Insurance 12. Other Expenditure TOTAL : ____________ __________ ______________ __________

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