Accounting Entries

Assets

Property, Plant and Equipment

Land

Office Building

Machinery

Capital Work-In-Progress

Goodwill

Right-To-Use

Other Intangible Assets

Software and Licenses

Financial Assets

Investment in Subsidiaries

Investment in Associates

Investment in Joint Ventures

Investments

Amortised Cost (AC)

Fair Value through other comprehensive income (FVOCI) 

Fair Value through profit and loss (FVPL)

Loans

Accounts Receivables (New)

Cash and Bank Balances (New)

Derivative Assets (New)

Other Financial Assets (New)

Inventories

Raw Materials

Work-In-Progress

Finished Goods

Traded Goods

Deferred Tax Assets

Assets Held-For-Sale

Other Assets

Liabilities

Financial liabilities

Borrowings

Amortised Cost

Fair value through profit or loss (FVPL)

Lease liabilities

Trade payables

Derivative liabilities

Other financial liabilities

Provisions

Deferred Tax Liabilities

Equity

Capital

Equity

Preference Shares

Sub-Ordinated Debt

Reserves

Retained Earnings

Foreign Currency Translation Reserve

Off-Balance Sheet Items

Contingent Liabilities

Commitments