CORPORATE ACCOUNTING | UNIT-4 FORM-A BALANCE SHEET| PROBLEMATIC EXPLAINATION (1) ‎⁨@shivanipallela

Ajouté : 2026-05-30

[00:00:00]Hello students, welcome back to our channel. So, here in this video we are going to discuss the corporate accounting unit number four complete explanation of the subject, okay? So, accounting accounts for banking companies is the fourth unit name. So, in this video the complete problematic of unit number four we will discuss. My previous videos we have already discussed the remaining units problematic. If you are unaware of that, please go and watch then only you will understand the remaining units also. So, first, second, third, fifth, everything were already uploaded in our channel, okay? So, unit number four coming back to the problematic methods, now we are having two problematic methods. One is form A, second one is form B. Form A is nothing about the balance sheet, okay?

[00:00:54]If they are asking to prepare balance sheet from unit number four lessons means we need to assume it as a form A method. So, form A is balance sheet, form B is income, there is profit and loss account, okay? So, in this particular video we are only going to discuss the first topic, that is form A balance sheet only we are discussing, okay? This is topic one of unit number four.

[00:01:23]In next video I will explain form B, okay? So, here in this video we are completely discussing form A. Even if you are having zero knowledge in this topic or zero knowledge in the subject also, you will easily understand the form A balance sheet. Clear, now? So, see here the question. What is the form A of balance sheet proforma? Proforma is very important. You need to remember the proforma. Yes or no? So, compulsory proforma is very, very, very important.

[00:01:55]See here, what you are having? Capital.

[00:01:58]We are having one. What is the schedule number? One. Second is reserves, schedule two. Deposit, schedule three.

[00:02:07]Borrowings, schedule four. Other liabilities, five. You need to remember the schedules. You need to remember the items which is there in the pro forma also. Now, coming back to the assets side, cash, six. Bank with the bank balance with the bank, seven.

[00:02:25]Investments, eight. Advances, nine.

[00:02:28]Fixed assets, 10. Other assets, 11.

[00:02:31]Okay? Contingent liabilities is 12. So, like this, you need to remember all this stuff.

[00:02:39]Any question?

[00:02:41]Any question if they are asking form A balance sheet, this is the items you need to do it. Okay? So, first, I'll explain first one question, ma'am.

[00:02:53]This is form B pro forma. When I will explain the topic two, now I'll explain the pro forma form B, okay? Now, we are discussing only form A. So, see here the question. Prepare balance sheet of Kotak Bank Limited as on 31st March 2020.

[00:03:11]Here, they are having they are asking balance sheet. So, balance sheet is nothing about the form A. Yes or no?

[00:03:18]They will not mention form A, form B. We need to identify whether it is form A or form B. Form A is nothing about balance sheet. Okay? They have given capital, they have given contingent liabilities, borrowings, everything they have given.

[00:03:32]Yes or no? So, simply, we need to do the solution. How to do the solution? See here, form A, balance sheet of What is the bank name? Kotak Bank. So, balance sheet You need to write the heading, form A, balance sheet of Kotak Bank Limited as on 31st March 2020. So, particulars, s- schedule number, amount.

[00:03:56]So, this is the pro forma. Yes or no?

[00:03:58]This is the balance sheet pro forma. So, as per the pro forma, first heading what you are having? Capital and liabilities, no? That you need to write it first.

[00:04:08]So, here I'm writing.

[00:04:13]Capital and liabilities. Just I'm keeping a heading.

[00:04:21]Okay, capital and liabilities. In capital and liabilities, what are the things will come? Capital is a come Capital is a liability. Yes or no?

[00:04:30]Contingent liabilities comes at last.

[00:04:33]See here. Here you will get that is schedule number 12 you will get it contingent contingent liabilities. Next, borrowings. Where it will come borrowings? Just you need to identify the pro forma. So, borrowings comes here in the schedule four. Yes? So, like that. Next, advances. Advances comes here in the schedule nine. Like that you need to identify everything. So, capital will come here, no? So, first I'm writing in schedule number one, capital.

[00:05:02]So, capital.

[00:05:04]Schedule number one. What is the amount they have given?

[00:05:09]5 lakhs. Yes?

[00:05:15]Next.

[00:05:17]In schedule two, what it will come?

[00:05:19]Reserves. Yes or no? So, reserves and surplus will come here in the schedule two. So, reserves, how much you are having?

[00:05:27]3 lakhs 15,120.

[00:05:30]So, here I'm writing.

[00:05:32]Reserves.

[00:05:35]Here, schedule number two.

[00:05:38]3 lakhs 15,000 120.

[00:05:45]Clear? Next, uh three. What it will come? Deposits will come. Deposits.

[00:05:53]What is the deposits amount you're having? 195,000.

[00:05:58]Okay? So, this is the pro forma you need to remember. A easy chapter compared to remaining units. Fourth unit is very easy in corporate accounting. After deposits, what will come, ma'am?

[00:06:08]Borrowings.

[00:06:10]Borrowings is also 1 lakh. See here.

[00:06:13]According to this only I'm writing, okay? So, what is the borrowings?

[00:06:23]This is four. Borrowings is 1 lakh.

[00:06:28]Okay?

[00:06:30]Next, uh in schedule five, what it will come in schedule five? Other liabilities and provisions. So, what is the other liabilities and provisions we are getting in the question, ma'am? Other liabilities and provisions is 3,380.

[00:06:48]So, here I'm writing other liabilities and provisions five, 3,380.

[00:07:03]Yes? Only five only will have in the current liabilities now according to the pro forma. Then you need to do the total.

[00:07:09]Now, simply do the total.

[00:07:16]Okay? So, 5 lakhs plus 3 lakhs 15,120 plus 1 lakh 95,000 plus 1 lakh plus 3,380.

[00:07:28]So, how much you're getting? 11 lakhs 13,500 500 is the total liabilities. After liabilities, what we will have, ma'am?

[00:07:39]Assets you will have.

[00:07:44]In assets, according to the pro forma, what is the first thing you are having?

[00:07:47]Cash and balance with RBI. Yes?

[00:07:51]So, cash and balance with RBI.

[00:07:59]This is schedule number six.

[00:08:02]Okay. So, what is the cash with RBI?

[00:08:05]1,93,000.

[00:08:07]Yes or no?

[00:08:09]So, here I'm writing 1,93 thousand.

[00:08:13]Clear? Next, what you will have? Balance with bank.

[00:08:21]This is schedule number seven.

[00:08:23]So, balance with banks you are having 80,000, no?

[00:08:27]So, simply I'm writing here 80,000.

[00:08:31]Yes? Next, you will have investments.

[00:08:34]So, according to the pro forma only I'm writing, nothing more. Okay? So, what is the investments we are having here in the question? 4,50,000.

[00:08:42]This will be in eighth one.

[00:08:49]Okay. After investments, you'll get advances.

[00:08:53]Advances, 3,26,000.

[00:08:57]This is nine.

[00:09:01]What is this called? Advances.

[00:09:04]Okay.

[00:09:05]After advances, what you are having?

[00:09:07]Fixed assets is 48,000. Other assets is 16,500.

[00:09:14]So, here I'm writing fixed assets is 10.

[00:09:19]What is the amount?

[00:09:21]48 thousand.

[00:09:25]Other assets will be 11th schedule number. It is 16,500. Everything we have taken according to the pro forma only, nothing more I have done according to the proforma only. Whatever the items is there I have taken. Now you need to do the total of assets also.

[00:09:52]1,93,000 + 80,000 + 4,50,000 + 3,26,000 + 48,000 1,93,000 + 80,000 + 4,50,000 + 3,26,000 + 48,000 + 16,500.

[00:10:15]How much it is getting? 11 lakhs 13,500.

[00:10:18]So balance sheet it should get tallied like this. After doing this, what is the next thing you are having in the proforma? Contingent liabilities is schedule 12. Bills for collection also you are having. So here I'm writing contingent liabilities schedule number is 12.

[00:10:46]Bills payable, we need to write it but here schedule number nothing is there, amount is also nothing is there. In the question they have given contingent liabilities no? That is 11 lakhs sorry 1,15,000.

[00:11:00]So schedule number 12, here I'm writing 1 lakh 15,000.

[00:11:05]That's it. Over.

[00:11:06]Okay? Simple thing.

[00:11:09]Whatever we need to take that only you need to take it. Okay? So everything we have taken. So where it will come that there only we need to provide it. So after doing this task, okay? Next what you need to do? You need to do the working notes. Okay? What is mean by working notes? So this is the simple working notes ma. See here table name is schedule one. In schedule one what we are having?

[00:11:37]Capital no? So table name here I'm writing capital.

[00:11:42]This is particulars.

[00:11:47]This is amount.

[00:11:50]Okay.

[00:11:51]So table name, particulars, amount. So what is there here in the capital? We are having capital only no?

[00:11:57]So how much it is? 5 lakhs.

[00:12:01]You need to show it here.

[00:12:02]Second, schedule two.

[00:12:07]What do you have in schedule two?

[00:12:09]Reserves. How much? 3 lakh 15,120.

[00:12:13]So here you need to write reserves.

[00:12:16]This is particulars.

[00:12:22]Amount.

[00:12:25]Reserves. 3 lakh 15,120.

[00:12:29]Next schedule three.

[00:12:35]Deposits.

[00:12:38]Particulars.

[00:12:42]Amount.

[00:12:44]Here I'm writing deposits.

[00:12:47]Easy. Okay, whatever we wrote we need to show it in the working notes compulsory.

[00:12:52]Next schedule four. Wait, what you put it here in the schedule four?

[00:12:58]Borrowings.

[00:13:03]It is a time taking process but in exam also compulsory you need to do it. Easy, simple, easiest chapter ever in corporate accounting is fourth chapter.

[00:13:14]Okay? With the help of fourth chapter only you can cover the problematic easily.

[00:13:20]So that's why fourth unit problematic don't skip it.

[00:13:23]Okay? In schedule five you got other liabilities.

[00:13:31]So, this is also amount.

[00:13:37]Particulars, what you wrote here?

[00:13:39]Other liabilities.

[00:13:45]Amount is 3,380.

[00:13:49]Like that, 12 things you need to show it. Sixth one you're having cash and balance with RBI, no? So, everything you need to show it.

[00:13:57]So, schedule six.

[00:14:07]Particulars.

[00:14:13]So, cash.

[00:14:16]How much? 193,000.

[00:14:25]Next schedule seven.

[00:14:31]Balance with bank.

[00:14:55]80,000.

[00:15:02]So, in schedule eight we are having investments, no? 450,000. So, here I'm writing investments, 450,000.

[00:15:09]Okay? Next, schedule nine, what you are having in schedule nine? Advances, 326,000.

[00:15:17]So, here you need to write advances 326,000.

[00:15:22]And in also you are need to show advances.

[00:15:25]Okay? Next one, schedule 10. Schedule 10 you are having fixed assets.

[00:15:31]So, fixed assets.

[00:15:36]What is the fixed assets? 48,000.

[00:15:40]So, here you need to show 48,000. Next, schedule 11 you are having other assets.

[00:15:50]So, here also you need to show other assets.

[00:15:55]What is other assets? 16,500.

[00:16:00]Next, schedule 12 you are having contingent liabilities, ma.

[00:16:05]So, 115,000.

[00:16:08]So, CL I'm keeping here in the table name. Here you need to write full form, contingent contingent liabilities.

[00:16:20]So, like this you need to show the proper solution. First you need to show the balance sheet. Form A is nothing about balance sheet. After showing the balance sheet, what schedule, whatever you have taken, everything you need to show like this.

[00:16:35]Okay? So, definitely this all you need to show it in the examination. Easy, but time taking process. So, many students will skip this working notes and they will lose the marks. So, you should not do like that. Okay? So, I hope you have understood. Clear, ma?

[00:16:52]Now, the same way we will discuss another question also. See here.

[00:16:57]Details of Suraksha Bank Limited from concerned schedules already prepared they have said. So, what is that?

[00:17:04]Investments they are saying, deposits they are saying, cash they are saying, borrowings they are saying, everything they have said.

[00:17:12]Simply first what we need to do? We need to but do the balance sheet. Okay. So, form a balance sheet of Suraksha Bank Limited. Table name is must and should.

[00:17:24]What is the first thing you'll have, ma'am? Capital and liabilities. Yes.

[00:17:29]Easy.

[00:17:35]What is the first schedule one you'll have? First, you'll have capital, no?

[00:17:41]So, schedule number will be one. So, what is the capital you're having here in the question? 5 lakhs.

[00:17:49]Next Next, what you'll have? Reserves you will have.

[00:17:53]That is schedule number two as per the pro forma. How much you're having? 1 lakh 17 lakhs 50,000.

[00:18:03]Okay, 17 lakhs 50,000. Next, schedule three, what you will have, ma'am?

[00:18:07]Deposits. This is three. What is the deposits we are having? 37 lakhs 50,000, no?

[00:18:16]37 lakhs 50,000.

[00:18:20]Okay. Next, what you'll have?

[00:18:22]Borrowings. Same. You need to remember the pro forma and schedule number.

[00:18:27]Schedule number is four. What is the borrowings you're having? 12 lakhs 50,000. So, 12 lakhs 50,000. Next, what you will have, ma'am, after borrowings? Other liabilities and provisions, no? So, other liabilities.

[00:18:46]This is schedule number five. So, what is other liabilities they have given? 1 lakh. Yes.

[00:18:54]So, that's it. Only total we need to do it.

[00:18:59]So, total liabilities will be, see, 5 lakhs plus 17 lakhs 50,000 plus 37 lakhs 50,000 plus 12 lakhs 50,000 plus 1 lakh. How much it will be?

[00:19:13]73 lakhs 50,000.

[00:19:17]Yes? Next after liabilities, what you will have, ma? Assets you will have.

[00:19:24]In assets side, what is the first one?

[00:19:27]Cash and RBI cash with RBI. Okay? So, RBI or any balance with the banks or anything like that you will have, no? So, that you need to show it here. So, what is the cash you're having here in the question? 2 lakh 50,000. Yes or no? This is schedule number six. 2 lakh 50,000.

[00:19:48]Next after cash, what you will have in the pro forma?

[00:19:52]Balance with the bank.

[00:19:57]So, balance with bank is seven. So, balance with other banks, how much you're having? 5 lakhs.

[00:20:07]Afterwards, what you will have?

[00:20:09]Investments you will have. Yes or no?

[00:20:12]So, investments is eight. Schedule number eight. So, what is the investments? 15 lakhs.

[00:20:25]Next after investments, what you will have? Advances.

[00:20:32]What is advances?

[00:20:34]47 lakhs 50,000. This is schedule number nine. 47 lakhs 50,000.

[00:20:42]After advances, what you will have?

[00:20:44]Fixed assets.

[00:20:47]Fixed assets is number 10. What is fixed assets you're having? 2 lakh 50,000.

[00:20:55]Next you will have other assets.

[00:21:00]Okay, other assets is 11. What is other assets we are having?

[00:21:04]1 lakh.

[00:21:08]Okay, just we need to do the total of assets.

[00:21:13]Total.

[00:21:14]How much it will be? 2 lakh 50,000 plus 5 lakhs plus 15 lakhs plus 47 lakh 50,000 plus 2 lakh 50,000 plus 1 lakh.

[00:21:25]How much it is that?

[00:21:27]73 lakhs 50,000. Yes, it is getting tallied. Liabilities and assets is getting tallied. Next what you will have? Contingent liabilities schedule number 12. Contingent liabilities is schedule number 12. What is contingent liabilities they have given in the question? 50,000. Yes? So here I'm writing 50,000.

[00:21:56]Next what you're having, ma? What is the leftover? Investment over, deposits over, cash over, borrowings is all over.

[00:22:03]Capital over, this is also this is also this is also everything is over. Bills for collection, that is bills payable.

[00:22:09]So what is bills for collection? So whatever is leftover you need to write it here. So bills for collection There is nothing schedule number is not there. Up to 12 only it will be. So how much it is? 1 lakh 50,000. You need to just show 1 lakh 50,000 here. That's it.

[00:22:25]You should not add, you should not deduct anything, you should not do. Just you need to show like this. Okay? After this you need to do the working notes like schedule one capital this much, schedule two reserves this much, schedule three deposits this much. Like that from schedule one to schedule 12 you need to do the working notes. Just now how I have done, no? Like this you need to do it. Okay? So in exam you should not skip that. Now I'm not doing because already it is time taking process. Again this same only. Okay? Now I'm giving the homework sums, ma.

[00:22:56]Make sure you take a screenshot and do the questions and let me know the answers in the comment section. Already here you are having the answers whether the answers is correct or not when we will do not then only you will understand. Okay, investments, capital, deposits, everything whatever we have discussed that only they have given.

[00:23:13]This is question number one. This is question number two homework mark. This is also same capital will come schedule one. Borrowings is what is that will borrowings one will come? Borrowings is schedule four. Deposit is schedule three. Reserves and surplus is schedule two. Balance with the balance with the bank is schedule seven. Other assets is 11. Contingent liabilities is 12.

[00:23:35]Advances, investments, everything whatever we have discussed that only we need to do the schedule. And this is the third question mark. Okay, these three questions I have given the homework. So form A if they are asking that means if they are asking you to prepare balance sheet from 12th question form A that will be considered as a form A. Balance sheet is nothing about form A. They will not mention form A in the question. They will only mention prepare balance sheet that time we need to assume it as a form A. I hope that you have understood the problematic explanation easy way I have explained mark. Let me know in the comment section whether the explanation is understanding or not. You are having any difficulty in understanding everything. This notes PDF is available in our telegram group for free of cost.

[00:24:24]So all the links I have mentioned in the description box mark just check out that. In entire YouTube okay this kind of explanation related to the corporate accounting nobody has explained clear till now. Okay, so whether the explanation is understanding or not. If you are commenting in the comment section means I will get to know. If you are not understanding any time means any term the way of explanation means let me know in the comment section. If you are not understanding any question again you rewatch the video. Okay, when you rewatch the video mark whatever the tips I'm saying you will not miss again and again. So, you will remember in your mind. So, that's why I say that watch the videos again and again, so you will understand the concepts very well. Clear? So, in next topic we will discuss form B. So, this is the that will be the second topic of unit number four. Clear? So, all the very best for your examination as well as your preparation, students. See you all in the next video. Bye-bye, everyone.