LIST I: Major Head | LIST II: Sub Head | ||
---|---|---|---|
(A) | Fixed assets | (I) | Short term provisions |
(B) | Current Assets | (II) | Money received against share warrants |
(C) | Current Liabilities | (III) | Non current investment |
(D) | Shareholder's Funds | (IV) | Inventories |
List I | List II | ||
A. | Super Profit | I. | Actual Average Profit - Normal Profit |
B. | Normal Profit | II. | Super Profit × \(\frac{100}{\text{Normal rate of return}}\) |
C. | Goodwill | III. | Total Assets - Outside Liabilities |
D. | Capital Employed | IV. | \(\frac{\text{Capital Employed × Normal Rate of Return }}{100}\) |
LIST I | LIST II | ||
---|---|---|---|
A | Capital Reserve | I | Current Assets |
B | Inventories | II | Non-Current Liabilities |
C | 8% Debentures | III | Current Liabilities |
D | Provision for tax | IV | Reserve and Surplus |