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List Any Four Items of 'Reserves' that Are Shown Under the Heading 'Reserves and Surplus' in the Balance Sheet of a Company as per Schedule Ill of the Companies Act 2013 - Accountancy

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List any four items of 'reserves' that are shown under the heading 'Reserves and Surplus' in the Balance Sheet of a company as per schedule Ill of the Companies Act 2013

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Solution

Items under the head 'Reserves and Surplus'in the Balance Sheet of a company as per schedule Ill of the Companies Act 2013 are as follows.

i. Capital Reserve

ii. Capital Redemption Reserve

iii. Securities Premium Reserve

iv. Debenture Redemption Reserve

Concept: Statement of Profit and Loss and Balance Sheet in the Prescribed Form with Major Headings and Sub Headings
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