List I Formula | List II Term/Item | ||
A. | Current liiabilities - working capital | I. | Capital Employed |
B. | Shareholders Fund - Debts | II. | Operating Cost |
C. | Operating Expenses - Cost of Revenue from operation | III. | Current Assets |
D. | Net Profit - Non Operating Expenses (-) Non Operating Inccentive | IV. | Operating Profit |
List-I (Name of account to be debited or credited, when shares are forfeited) | List-II (Amount to be debited or credited) |
---|---|
(A) Share Capital Account | (I) Debited with amount not received |
(B) Share Forfeited Account | (II) Credited with amount not received |
(C) Calls-in-arrears Account | (III) Credited with amount received towards share capital |
(D) Securities Premium Account | (IV) Debited with amount called up |