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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 are Comparative Financial Statements?
What do you mean by Common Size Statements?
Explain the usefulness of trend percentages in interpretation of financial performance of a company.
What is the importance of comparative statements? Illustrate your answer with particular reference to comparative income statement.
Following are the balance sheets of Alpha Ltd. as at March 31st, 2016 and 2017:
Following are the balance sheets of Alpha Ltd. as at March 31st, 2016 and 2017:
| Particulars | 2016 Rs. |
2017 Rs. |
| I. Equity and Liabilities |
|
|
|
Equity share capital |
2,00,000 | 4,00,000 |
|
Reserves and surplus |
1,00,000 | 1,50,000 |
|
Long-term borrowings |
2,00,000 | 3,00,000 |
|
Short-term borrowings |
50,000 | 70,000 |
|
Trade payables |
30,000 | 60,000 |
|
Short-term provisions |
20,000 | 10,000 |
|
Other current liabilities |
20,000 | 30,000 |
| Total | 6,20,000 | 10,20,000 |
| II. Assets | ||
|
Fixed assets |
2,00,000 | 5,00,000 |
|
Non-current investments |
1,00,000 | 1,25,000 |
|
Current investments |
60,000 | 80,000 |
|
Inventories |
1,35,000 | 1,55,000 |
|
Trade receivables |
60,000 | 90,000 |
|
Short term loans and advances |
40,000 | 60,000 |
|
Cash at bank |
25,000 | 10,000 |
| Total | 6,20,000 | 10,20,000 |
You are required to prepare a Comparative Balance Sheet.
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 |
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
What is the procedure for calculating trend percentage?
In cash flows, when a firm invests in Fixed Assets and Short-term Financial Investments results in:
Pick the odd one out:
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:
Ratios provide a ______ measure of a company's performance and condition.
Main objective of Common Size Statement of Profit and Loss is ______.
