1. Under double account system, the balance sheet is split into __________ and __________.
  2. Under double account system, P&L A/c is named as __________.
  3. Under double account system, P&L appropriation A/c is called ________.
  4. Public utility undertakings present financial statements by adopting _________ system.
  5. Under double account system, capital A/c is named as _________ and ________ on capital A/c.
  6. Under double account system, fixed assets are shown at _________ .
  7. Depreciation is provided by __________ .
  8. Loans and debentures are treated as _________ .
  9. Interest on loans and debentures is treated as __________.
  10. Discount and premium on issue of shares and debentures are treated as _________ .
  11. Renewals are provided for out of _________ .
  12. Balance of net revenue A/c is shown in the _________ side of the general balance sheet.
  13. The capital A/c is in the form of _________ .
  14. Revenue A/c is purely concerned with __________ activities of the concerns.
  15. Depreciation is debited to _________ and credited to __________.
  16. Preliminary expenses on formation of concerns are treated as __________.
  17. The actual repairs are debited to the __________ A/c and not to the __________ A/c.
  18. Assets continue to appear in the books as __________ and not as _________ even if they are absolute.
  19. __________ is not at all affected by cost of material reused.
  20. Formats for preparation of various accounts relating to electricity companies are statutory forms under the __________ Act, 1910.