Non-corporate and Ind AS Statement Formats
The two statement sets that sit outside Schedule III Division I, one for firms and LLPs, one for companies on Ind AS.
- 5 pages
- 144
- Word and PDF
- 14 September 2026
The 3 formats inside
- 1Balance sheet, non-corporate entity or LLPICAI technical guide formatOn its own₹149
- 2Division II, the face of the Ind AS statementsline items in orderOn its own₹149
- 3Statement of changes in equityInd AS, a primary statementOn its own₹149
Read the opening
The first part of “Balance sheet, non-corporate entity or LLP”, as it downloads. Blanks are highlighted.
[NAME OF THE FIRM / LLP / PROPRIETORSHIP]
Balance Sheet as at [31 March 20XX]
(Amounts in [₹])
Particulars | Note | [Current year] | [Previous year] |
|---|---|---|---|
I. EQUITY AND LIABILITIES | |||
1. Partners' / Proprietor's funds | |||
(a) Capital accounts | 1 | [__] | [__] |
(b) Current accounts / reserves | 2 | [__] | [__] |
2. Non-current liabilities | |||
(a) Long-term borrowings | 3 | [__] | [__] |
(b) Long-term provisions | 4 | [__] | [__] |
3. Current liabilities | |||
(a) Short-term borrowings | 5 | [__] | [__] |
(b) Trade payables — micro and small enterprises | 6 | [__] | [__] |
— others | [__] | [__] | |
(c) Other current liabilities | 7 | [__] | [__] |
(d) Short-term provisions | 8 | [__] | [__] |
TOTAL | [__] | [__] | |
II. ASSETS | |||
1. Non-current assets | |||
(a) Property, plant and equipment | 9 | [__] | [__] |
(b) Intangible assets | 9 | [__] | [__] |
(c) Non-current investments | 10 | [__] | [__] |
(d) Long-term loans and advances | 11 | [__] | [__] |
2. Current assets | |||
(a) Inventories | 12 | [__] | [__] |
(b) Trade receivables | 13 | [__] | [__] |
(c) Cash and cash equivalents | 14 | [__] | [__] |
(d) Short-term loans and advances | 15 | [__] | [__] |
(e) Other current assets | 16 | [__] | [__] |
TOTAL | [__] | [__] |