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प्रश्न
Following are the balance sheets of Beta Ltd. at March 31st, 2016 and 2017:
| Particulars | 2016 Rs. |
2017 Rs. |
| I. Equity and Liabilities |
|
|
|
1. Shareholders' Funds |
||
|
(a) Share capital |
4,00,000 | 3,00,000 |
|
(b) Reserves and surplus |
1,50,000 | 1,00,000 |
|
2. Non-Current Liabilities |
||
|
(a) Loan from IDBI |
3,00,000 | 1,00,000 |
|
3. Current Liabilities |
||
|
(a) Short-term borrowings |
70,000 | 50,000 |
|
(b) Trade payables |
60,000 | 30,000 |
|
(c) Other current liabilities |
1,10,000 | 1,00,000 |
|
(d) Short-term provisions |
10,000 | 20,000 |
| Total | 11,00,000 | 7,00,000 |
| II. Assets |
|
|
|
1. Non-Current Liabilities |
||
|
(a) Fixed assets |
4,00,000 | 2,20,000 |
|
(b) Non-current investments |
2,25,000 | 1,00,000 |
|
2. Current Assets |
||
|
(a) Current investments |
80,000 | 60,000 |
|
(b) Stock |
1,05,000 | 90,000 |
|
(c) Trade receivables |
90,000 | 60,000 |
|
(d) Cash and cash equivalents |
1,00,000 | 85,000 |
|
(e) Short term loans and advances |
1,00,000 | 85,000 |
| Total | 11,00,000 | 7,00,000 |
You are required to prepare a Comparative Balance Sheet.
उत्तर
| Comparative Balance Sheet as on March 31, 2016 and 2017 |
||||
|
Particulars |
2016 (Rs) |
2017 (Rs) |
Absolute Change |
Percentage Change |
|
I. Equity and Liabilities |
|
|
|
|
|
1. Shareholder’s Fund |
|
|
|
|
|
a. Equity Share Capital |
3,00,000 |
4,00,000 |
(1,00,000) |
(25) |
|
b. Reserves and Surplus |
1,00,000 |
1,50,000 |
(50,000) |
(33.33) |
|
2. Non-Current Liabilities |
|
|
|
|
|
a. Long Term Borrowings |
1,00,000 |
3,00,000 |
(2,00,000) |
(66.67) |
|
3. Current Liabilities |
|
|
|
|
|
a. Short Term Borrowings |
50,000 |
70,000 |
(20,000) |
(28.57) |
|
b. Trade Payables |
30,000 |
60,000 |
(30,000) |
(50) |
|
c. Short Term Provisions |
20,000 |
10,000 |
(10,000) |
(9.09) |
|
d. Other Current Liabilities |
1,00,000 |
1,10,000 |
10,000 |
100 |
|
Total |
7,00,000 |
11,00,000 |
(4,00,000) |
36.36 |
|
II. Assets |
|
|
|
|
|
1. Non-Current Assets |
|
|
|
|
|
a. Fixed Assets |
4,00,000 |
2,20,000 |
(1,80,000) |
(45) |
|
b. Non Current Investments |
2,25,000 |
1,00,000 |
(1,25,000) |
(55.55) |
|
2. Current Assets |
|
|
||
|
a. Current Investments |
80,000 |
60,000 |
(20,000) |
(25) |
|
b. Inventories (Stock) |
1,05,000 |
90,000 |
(15,000) |
(14.29) |
|
c. Trade Receivables |
90,000 |
60,000 |
(30,000) |
(33.33) |
|
d. Short Term Loans and |
1,00,000 |
85,000 |
(15,000) |
(15) |
|
e. Cash and Cash Equivalents |
1,00,000 |
85,000 |
(15,000) |
(15) |
|
Total |
11,00,000 |
7,00,000 |
(4,00,000) |
(36.36) |
APPEARS IN
संबंधित प्रश्न
What do you mean by Common Size Statements?
Describe the different techniques of financial analysis.
Following is the summarised Balance Sheet of Wye Ltd. as at 31st March, 2019:
|
Particulars |
Note No. |
31st March, (₹) |
31st March, (₹) |
| I. EQUITY AND LIABILITIES | |||
|
1. Shareholders' Funds |
|
||
|
(a) Share Capital: |
|
|
|
|
(i) Equity Share Capital |
4,00,000 |
4,00,000 | |
|
(ii) Preference Share Capital |
1,00,000 | 1,00,000 | |
|
(b) Reserves and Surplus |
1,20,000 | 1,10,000 | |
|
2. Non-Current Liabilities |
|||
|
(a) Long-term Borrowings |
1. | 4,50,000 | 4,50,000 |
|
(b) Long-term Provisions |
50,000 | 1,00,000 | |
|
3. Current Liabilities |
|||
|
(a) Trade Payables (Creditors) |
5,30,000 | 3,30,000 | |
|
(b) Short-term Provisions |
|
50,000 |
50,000 |
|
Total |
17,00,000 |
15,40,000 | |
| II. ASSETS |
|
||
|
1. Non-Current Assets |
|||
|
(a) Fixed Assets (Tangible) |
9,90,000 | 10,40,000 | |
|
(b) Non-Current Investments |
1,00,000 | 1,00,000 | |
|
2. Current Assets |
|||
|
(a) Trade Receivables |
5,00,000 | 3,00,000 | |
|
(b) Cash and Cash Equivalents |
2 |
1,10,000 |
1,00,000 |
|
Total |
17,00,000 |
15,40,000 |
Notes to Accounts
|
Particulars |
31st March, (₹) |
31st March, (₹) |
| I. Long-term Borrowings | ||
|
Bank Loan |
3,50,000 |
4,50,000 |
|
8% Debentures |
1,00,000 |
... |
|
4,50,000 |
4,50,000 | |
| 2. Cash and Cash Equivalents | ||
|
Bank Balance |
1,00,000 |
90,000 |
|
Cash in Hand |
10,000 |
10,000 |
|
1,10,000 |
1,00,000 |
You are required to comment upon the changes in absolute figures from one period to another.
Following information is extracted from the Statement of Profit and Loss of Gold Coin Ltd. for the year ended 31st March, 2015:
|
Particulars |
31st March, 2015 |
31st March, 2014 |
|
Revenue from Operations |
₹ 60,00,000 |
₹ 45,00,000 |
|
Employee Benefit Expenses |
₹ 30,00,000 |
₹ 22,50,000 |
|
Depreciation |
₹ 7,50,000 |
₹ 6,00,000 |
|
Other Expenses |
₹ 15,50,000 |
₹ 10,00,000 |
|
Tax Rate |
30% |
30% |
Answer the following question:
X Ltd. redeemed ₹ 1,00,000, 9% debentures at 10% premium. What will be the amount of 'Cash Flows from financing activities'?
Which of the following are the tools of Vertical Analysis?
- Ratio Analysis
- Comparative Statements
- Common Size Statements
Consider the following statements.
Statement 1 - "Comparative statements are the form of horizontal analysis."
Statement 2 - Comparative statements shows the profitability and fin~cial position of a firm for different periods"
Common size analysis is also known as _____ analysis.
Comparative analysis is also known as ______ analysis.
Consider the following statements.
Statement 1 - Ratio analysis helps in assessing the strengths and weaknesses in the performance of a business enterprise.
Statement 2 - "Ratio analysis is a tool for analyzing the financial statements of any enterprise."
______ is a tool for analyzing the financial statements of any enterprise.
In cash flows, when a firm invests in Fixed Assets and Short-term Financial Investments results in:
Techniques which are used to identify financial statements trends include:
Vertical Analysis is also known as ______.
Pick the odd one out:
Ratios provide a ______ measure of a company's performance and condition.
Main objective of the Common Size Balance Sheet is:
In a Common Size Balance Sheet, Total Liabilities are assumed to be equal to ______.
