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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.
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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) |
