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प्रश्न
Following is the Balance Sheet of Sakshi Traders for the year ended 31.3.17 and 31.3.18
| Liabilities | 31.3.17 (₹) | 31.3.18 (₹) | Assets | 31.3.17 (₹) | 31.3.18 (₹) |
| Equity Share Capital | 80,000 | 80,000 | Fixed Assets | 1,20,000 | 1,44,000 |
| Pref. Share Capita | 20,000 | 20,000 | Investment | 20,000 | 20,000 |
| Reserve & Surplus | 20,000 | 24,000 | Current Assets | 60,000 | 48,000 |
| Secured Loan | 40,000 | 16,000 | |||
| Unsecured Loan | 20,000 | 36,000 | |||
| Current Liabilities | 20,000 | 36,000 | |||
| 2,00,000 | 2,12,000 | 2,00,000 | 2,12,000 |
Prepare common-size Balance Sheet for the year 31.3.17 and 31.3.18
उत्तर
| Common Size Statement of Balance Sheet of Sakshi Traders as on 31st March 2017 and 31st March 2018 |
||||
| Particulars | Amount (₹) | % to total of Balance Sheet | ||
| 31 – 03 – 2017 (₹) | 31 – 03 – 2018 (₹) | 31 – 03 – 2017 (₹) | 31 – 03 – 2018 (₹) | |
| I. Sources of Funds : | ||||
| (1) Owner’s Equity | ||||
| Equity Share Capital | 80,000 | 80,000 | 44.45 | 45.45 |
| Preference Shares Capital | 20,000 | 20,000 | 11.11 | 11.36 |
| Reserve and Surplus | 20,000 | 24,000 | 11.11 | 13.64 |
| Net Worth | 1,20,000 | 1,24,000 | 66.67 | 70.45 |
| (2) Borrowed Funds | ||||
| Secured Loans | 40,000 | 16,000 | 22.22 | 9.09 |
| Unsecured Loans | 20,000 | 36,000 | 11.11 | 20.46 |
| 60,000 | 52,000 | 33.33 | 29.55 | |
| Total Borrowed Funds | 1,80,000 | 1,76,000 | 100 | 100 |
| II. Application of Funds | ||||
| (1) Fixed Assets | 1,20,000 | 1,44,000 | 66.67 | 81.82 |
| (2) Investments | 20,000 | 20,000 | 11.11 | 11.36 |
| 1,40,000 | 1,64,000 | 77.78 | 93.18 | |
| (3) Working Capital | ||||
| (A) Current Assets | 60,000 | 48,000 | - | - |
| Less : (B) Current Liabilities | 20,000 | 36,000 | - | - |
| 40,000 | 12,000 | 22.22 | 6.82 | |
| Total Funds Applied | 1,80,000 | 1,76,000 | 100 | 100 |
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संबंधित प्रश्न
Liquid Assets =____________
Cost of goods sold __________.
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Answer in one sentence only.
State three examples of cash inflows?
Answer in one sentence only.
State three examples of cash out flows?
Answer in one sentence only.
Give the formula of quick assets?
From the following Balance Sheet of Alpha Limited prepare a comparative Balance Sheet as on 31st March 2018 and 31st March 2019.
| Balance Sheet As on 31st March 2018 and 31st March 2019 | |||||
| Liabilities | 31.3.2018 (₹) | 31.3.2019 (₹) | Assets | 31.3.2018 (₹) | 31.3.2019 (₹) |
| Equity Share Capital | 2,00,000 | 2,50,000 | Land | 80,000 | 1,00,000 |
| 12% Preference Shares | 80,000 | 80,000 | Building | 60,000 | 90,000 |
| Reserves and Surplus | 1,00,000 | 1,40,000 | Plant and Machinery | 73,000 | 1,73,000 |
| 15% Debentures | 60,000 | 51,000 | Stock | 1,50,000 | 1,10,000 |
| Creditors | 50,000 | 80,000 | Debtors | 1,28,000 | 1,40,000 |
| Bills Payable | 10,000 | 6,000 | Bank | 34,000 | 37,000 |
| Provision for Taxation | 25,000 | 43,000 | |||
| 5,25,000 | 6,50,000 | 5,25,000 | 6,50,000 | ||
Prepare Comparative Balance Sheet for the year ended 31.3.17 and 31.3.18
| Particulars | 31.3.17 (₹) | 31.3.18 (₹) |
| 1) Current liabilities | 60,000 | 48,000 |
| 2) Fixed Assets | 2,40,000 | 3,00,000 |
| 3) Loan | 68,000 | 1,02,000 |
| 4) Share Capital | 1,20,000 | 1,44,000 |
| 5) Reserve & Surplus | 48,000 | 60,000 |
| 6) Current Assets | 56,000 | 54,000 |
Prepare comparative Income Statement of Sourabh Limited for the year ended 31.3.17 and 31.3.18
| Particulars | 31.3.17 (₹) | 31.3.18 (₹) |
| Sales | 4,00,000 | 6,00,000 |
| Indirect Expenses | 16,000 | 24,000 |
| Cost of Sales | 24,000 | 56,000 |
| Income Tax | 50% | 50% |
Prepare common size Income Statement for the year ended 31.3.17 and 31.3.18.
| Particulars | 31.3.17 (₹) | 31.3.18 (₹) |
| Sales | 2,00,000 | 2,50,000. |
| Cost of goods sold | 1,50,000 | 1,70,000 |
| Office and Administrative Expenses | 4,000 | 6,000 |
| Selling and Distubution Expenses | 6,000 | 1,000 |
Which of the following tools of financial statement analysis is suitable when data relating to several years are to be analysed?
List the tools of financial statement analysis.
Write a short note on cash flow analysis?
From the following balance sheets of Mr. Shubham as on 1st April. 2019 & 31st March 2020. Prepare the cash flow statement.
| Liabilities | 1st April 2019 (₹) |
31st March 2020 (₹) | Assets | 1st April 2019 (₹) | 31st March 2020 (₹) |
| Capital | 1,48,000 | 1,49,000 | Stock | 25,000 | 22,000 |
| Sundry Creditors | 36,000 | 41,000 | Debtors | 35,000 | 38,400 |
| Long Term Loan | 30,000 | 45,000 | Cash | 4,000 | 3,600 |
| Buildings | 50,000 | 55,000 | |||
| Machinery | 80,000 | 86,000 | |||
| Land | 20,000 | 30,000 | |||
| 2,14,000 | 2,35,000 | 2,14,000 | 2,35,000 |
Complete the following table:
Percentage change = ` square/"Amount of Previous year" xx 100`
Income Statement of Surya Limited for the year ended 31-3-2022 and 31-3-2023 is given below. Prepare Comparative Income Statement.
| Particulars | 31-3-2022 (₹) | 31-3-2023 (₹) |
| Sales | 80,000 | 1,20,000 |
| Less : Cost of Sales | 44,000 | 72,000 |
| Gross Profit | 36,000 | 48,000 |
| Less : Indirect Expenses | 16,000 | 20,000 |
| Net Profit before Tax | 20,000 | 28,000 |
| Less : Income Tax 50% | 10,000 | 14,000 |
| Net Profit after Tax | 10,000 | 14,000 |
From the following Balance Sheet of Bhavya Traders, prepare Cash Flow Statement.
| Liabilities | 31-03-2022 (₹) | 31-03-2023 (₹) | Assets | 31-03-2022 (₹) | 31-03-2023 (₹) |
| Share Capital | 1,00,000 | 1,25,000 | Cash | 15,000 | 23,500 |
| Creditors | 35,000 | 22,500 | Debtors | 60,000 | 57,500 |
| Profit and Loss Ale | 5,000 | 11,500 | Stock | 40,000 | 45,000 |
| Land | 25,000 | 33,000 | |||
| 1,40,000 | 1,59,000 | 1,40,000 | 1,59,000 |
From the Balance Sheet of Surya Limited, prepare a Comparative Balance Sheet as on 31st March, 2022 and 31st March, 2023:
| Balance Sheet as on 31st March, 2022 and 31st March, 2023 | |||||
| Liabilities | 31-03-2022 (₹) | 31-03-2023 (₹) | Assets | 31-03-2022 (₹) | 31-03-2023 (₹) |
| Equity Share Capital | 1,60,000 | 2,00,000 | Land | 64,000 | 80,000 |
| 12% Preference Shares | 64,000 | 64,000 | Building | 48,000 | 72,000 |
| Reserves and Surplus | 80,000 | 1,12,000 | Plant and Machinery | 58,400 | 1,38,400 |
| 15% Debentures | 48,000 | 40,800 | Stock | 1,20,000 | 88,000 |
| Creditors | 40,000 | 64,000 | Debtors | 1,02,400 | 1,12,000 |
| Bills Payable | 8,000 | 4,800 | Bank | 27,200 | 29,600 |
| Provision for Taxation | 20,000 | 34,400 | |||
| 4,20,000 | 5,20,000 | 4,20,000 | 5,20,000 | ||
