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प्रश्न
Ariel Ltd. provides you with the following information as at 31st March, 2026.
| Capital Employed | ₹ 4,50,000 |
| Statement of Profit & Loss | ₹ (1,00,000) |
| General Reserve | ₹ 1,50,000 |
| Bank Loan | ₹ 1,00,000 |
| Working Capital | ₹ 50,000 |
| Total Assets | ₹ 6,00,000 (2/3rd of which are Non-current in nature) |
You are required to prepare a Common-size Balance Sheet of Ariel Ltd. as at 31st March, 2026.
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उत्तर
| COMMON-SIZE BALANCE SHEET OF ARIEL LTD. as at 31st March, 2026 | |||
| Particulars | Note No. | As at 31st March, 2026 (₹) | Percentage of Balance Sheet Total (%) |
| I. EQUITY AND LIABILITIES | |||
| 1. Shareholders’ Funds | |||
| (a) Share Capital (WN 3) | 3,00,000 | 50.00 | |
| (b) Reserves and Surplus | 50,000 | 8.33 | |
| 2. Non-Current Liabilities | |||
| Long-term Borrowings: Bank Loan | 1,00,000 | 16.67 | |
| 3. Current Liabilities (WN 2) | 1,50,000 | 25.00 | |
| Total | 6,00,000 | 100.00 | |
| II. ASSETS | |||
| 1. Non-Current Assets | |||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: | |||
| -Property, Plant and Equipment (WN 1) | 4,00,000 | 66.67 | |
| 2. Current Assets (WN 1) | 2,00,000 | 33.33 | |
| Total | 6,00,000 | 100.00 | |
Working Note:
1. Non-current Assets = `6,00,000 xx 2/3`
= ₹ 4,00,000
Current Assets = `6,00,000 xx 1/3`
= ₹ 2,00,000
2. Working Capital = Current Assets − Current Liabilities
₹ 50,000 = ₹ 2,00,000 − Current Liabilities
Current Liabilities = ₹ 2,00,000 − ₹ 50,000
= ₹ 1,50,000
3. Equity = Capital Employed − Long-term Borrowings
= ₹ 4,50,000 – ₹ 1,00,000
= ₹ 3,50,000
Equity = Share Capital + Reserves and Surplus
₹ 3,50,000 = Share Capital + (₹ 1,00,000; Statement of Profit & Loss) + ₹ 1,50,000 (General Reserve) Share Capital
= 3,00,000
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