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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 |
उत्तर
|
Particulars |
2018 (₹) |
2019 (₹) |
Absolute Change (₹) |
Percentage Change (%) |
|
I. Equity and Liabilities |
|
|
|
|
|
1. Shareholders’ Funds |
|
|
|
|
|
a. Share Capital |
3,00,000 |
3,50,000 |
50,000 |
16.67 |
|
Shareholders’ Fund |
3,00,000 |
3,50,000 |
50,000 |
16.67 |
|
2. Non-Current Liabilities |
|
|
|
|
|
a. Long-term Borrowings |
2,00,000 |
1,00,000 |
(1,00,000) |
(50.00) |
|
3. Current Liabilities |
|
|
|
|
|
a. Trade Payables |
1,00,000 |
1,50,000 |
50,000 |
50.00 |
|
Total |
6,00,000 |
6,00,000 |
– |
– |
|
II. Assets |
|
|
|
|
|
1. Non-Current Assets |
|
|
|
|
|
a. Fixed Assets (Tangible) |
3,00,000 |
4,00,000 |
1,00,000 |
33.33 |
|
2. Current Assets |
|
|
|
|
|
a. Trade Receivables |
3,00,000 |
2,00,000 |
(1,00,000) |
(33.33) |
|
Total |
6,00,000 |
6,00,000 |
– |
– |
APPEARS IN
संबंधित प्रश्न
What do you mean by Common Size Statements?
Describe the different techniques of financial analysis.
Explain the usefulness of trend percentages in interpretation of financial performance of a company.
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.
Which of the following is not a tool of financial analysis?
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'?
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.
The analysis of actual movement of money inflow and outflow in an organization is called ______ analysis.
Consider the following statements.
Statement 1 - "Ratio analysis establishes relationship between two financial statements."
Statement 2 - "Ratio analysis is a tool of financial 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."
What is the procedure for calculating trend percentage?
Techniques which are used to identify financial statements trends include:
Vertical Analysis is also known as ______.
Consider the following statements given below:
- In Common-size Balance Sheet, each item is converted into the percentage of share capital.
- In Common-size Statement of Profit and Loss, each item is converted into the percentage of total expenses.
- In Comparative Statement of Profit and Loss, absolute and percentage change in the items during two periods of time are calculated.
Choose the correct option:
Main objective of the Common Size Balance Sheet is:
In a Common Size Balance Sheet, Total Liabilities are assumed to be equal to ______.
Main objective of Common Size Statement of Profit and Loss is ______.
