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प्रश्न
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.
उत्तर
In the books of Wye Ltd.
Comparative Balance Sheet
as at March 31, 2018 and 2019
|
Particulars |
2018 (₹) |
2019 (₹) |
Absolute Change (₹) |
Comments |
|
I. Equity and Liabilities |
|
|
|
|
|
1. Shareholders’ Funds |
|
|
|
|
|
a. Equity Share Capital |
4,00,000 |
4,00,000 |
- |
No Change |
| b. Preference Share Capital | 1,00,000 | 1,00,000 | - | No Change |
|
ii. Reserve and Surplus |
1,10,000 |
1,20,000 |
10,000 |
Increase |
|
Shareholders’ Fund |
6,10,000 |
6,20,000 |
10,000 |
|
|
2. Non-Current Liabilities |
|
|
|
|
|
a. Long-term Borrowings |
|
|
|
|
|
Bank Loan |
4,50,000 |
3,50,000 |
1,00,000 |
Decrease |
|
8% Debentures |
- |
1,00,000 |
1,00,000 |
Increase |
| b. Long-Term Provision | 1,00,000 | 50,000 | 50,000 | Decrease |
|
3. Current Liabilities |
|
|
|
|
| a. Trade Payables | 3,30,000 | 5,30,000 | 2,00,000 | Increase |
|
b. Short-Term Provisions |
50,000 |
50,000 |
- |
No Change |
|
Total |
15,40,000 |
17,00,000 |
1,60,000 |
|
|
II. Assets |
|
|
|
|
|
1. Non-Current Assets |
|
|
|
|
|
a. Fixed Assets (Tangible) |
10,40,000 |
9,90,000 |
50,000 |
Decrease |
| b. Non-Current Investments | 1,00,000 | 1,00,000 | - | No Change |
|
2. Current Assets |
|
|
|
|
|
b. Trade Receivables |
3,00,000 |
5,00,000 |
2,00,000 |
Increase |
|
c. Cash and Cash Equivalents |
1,00,000 |
1,10,000 |
10,000 |
Increase |
|
Total |
15,40,000 |
17,00,000 |
1,60,000 |
|
APPEARS IN
संबंधित प्रश्न
From the following Balance Sheet, prepare Comparative Balance Sheet of Sun Ltd.:
| Particulars | Note No. |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
| I. EQUITY AND LIABILITIES
1. Shareholder's Funds |
|||
|
(a) Share Capital |
3,50,000 | 3,00,000 | |
|
2. Non-Current Liabilities |
|||
|
Long-term Borrowings |
1,00,000 | 2,00,000 | |
|
3. Current Liabilities : |
|||
|
Trade Payables |
1,50,000 | 1,00,000 | |
| Total | 6,00,000 | 6,00,000 | |
|
II. ASSETS |
|||
|
1. Non-Current Assets |
|||
|
Fixed Assets (Tangible) |
4,00,000 | 3,00,000 | |
|
2. Current Assets |
|||
|
Trade Receivables |
2,00,000 |
3,00,000 |
|
| Total |
6,00,000 |
6,00,000 |
What are the most commonly used techniques of financial analysis?
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.
The analysis of actual movement of money inflow and outflow in an organization is called ______ 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.
What is the procedure for calculating trend percentage?
Consider the following statements.
Statement 1 - "Cash Flow Statement is a tool of financial statement analysis".
Statement 2 - Cash flow statement is usually prepared by companies which comes as a tool in the hands of users of financial information to know about the sources and uses of cash.
In cash flows, when a firm invests in Fixed Assets and Short-term Financial Investments results in:
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 ______.
In the Common Size Balance Sheet figure of _______ is assumed to be 100.
Main objective of Common Size Statement of Profit and Loss is ______.
