LIST I: Major Head | LIST II: Sub Head | ||
---|---|---|---|
(A) | Sale of fixed asset | (I) | Outflow in operating Activities. |
(B) | Purchase of Goodwill | (II) | Inflow in Investing Activities |
(C) | Tax Paid | (III) | Outflow in Investing Activities |
(D) | Dividend Paid | (IV) | Outflow in Financing Activities |
List-I | List-II |
(A) Subscription | (I) Revenue income for the year in which it is received |
(B) Endowment Fund | (II) Amount received as per the will of the deceased person |
(C) Cash subsidy received from the government | (III) Main source of income of not-for-profit organizations |
(D) Legacies | (IV) Fund arising from a bequest or gift |
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 |