Advertisements
Advertisements
प्रश्न
From the following Balance Sheet of H.P. Ltd. as at 31st March, 2019, prepare Comparative Balance Sheet:
|
Particulars |
Note No. |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
|
I. EQUITY AND LIABILITIES |
|||
|
1. Shareholders' Funds |
|||
|
(a) Share Capital: |
|||
|
(i) Equity Share Capital |
12,50,000 |
5,00,000 |
|
|
(ii) Preference Share Capital |
2,50,000 |
2,50,000 |
|
|
(b) Reserves and Surplus |
3,00,000 |
4,50,000 |
|
|
2. Non-Current Liabilities |
|||
|
Long-term Borrowings: 12% Debentures |
9,50,000 |
5,50,000 |
|
|
Loan from Directors |
2,50,000 |
2,00,000 |
|
|
3. Current Liabilities |
|||
|
(a)Short-term Borrowings |
3,50,000 |
1,75,000 |
|
|
(b) Trade Payables |
2,00,000 |
1,00,000 |
|
|
(c) Short-term Provisions |
50,000 |
25,000 |
|
|
Total |
36,00,000 |
22,50,000 |
|
|
II. ASSETS |
|||
|
1. Non-Current Assets |
|||
|
(a) Fixed Assets (Tangible) |
22,50,000 |
15,00,000 |
|
|
2. Current Assets |
|||
|
(a) Inventories |
4,50,000 |
2,50,000 |
|
|
(b) Trade Receivables |
8,00,000 |
4,50,000 |
|
|
(c) Cash and Cash Equivalents |
1,00,000 |
50,000 |
|
|
Total |
36,00,000 |
22,50,000 |
Advertisements
उत्तर
Comparative Balance Sheet of H.P. Ltd.
as at March 31, 2018 and March 31, 2019
|
Particulars |
2018 |
2019 |
Absolute |
Percentage |
|
I. Equity and Liabilities |
||||
|
1. Shareholders’ Funds |
||||
|
a. Share Capital |
||||
|
1. Equity Share Capital |
12,50,000 |
5,00,000 |
7,50,000 |
150.00 |
|
2. Preference Share Capital |
2,50,000 |
2,50,000 |
– |
– |
|
Total |
15,00,000 |
7,50,000 |
7,50,000 |
100.00 |
|
b. Reserve and Surplus |
3,00,000 |
4,50,000 |
(1,50,000) |
(33.33) |
|
18,00,000 |
12,00,000 |
6,00,000 |
50.00 |
|
|
2. Non-Current Liabilities |
||||
|
a. Long-term Borrowings |
||||
|
12% Secured Debentures |
9,50,000 |
5,50,000 |
4,00,000 |
72.73 |
|
12% Unsecured Debentures |
2,50,000 |
2,00,000 |
50,000 |
25.00 |
|
12,00,000 |
7,50,000 |
4,50,000 |
60.00 |
|
|
3. Current Liabilities |
||||
|
a. Short-Term Borrowings |
3,50,000 |
1,75,000 |
1,75,000 |
100.0 |
|
b. Trade Payables |
2,00,000 |
1,00,000 |
1,00,000 |
100.00 |
|
c. Short-Term Provisions |
50,000 |
25,000 |
25,000 |
100.00 |
|
Total |
36,00,000 |
22,50,000 |
13,50,000 |
60.00 |
|
II. Assets |
||||
|
1. Non-Current Assets |
||||
|
a. Fixed Assets (Tangible) |
22,50,000 |
15,00,000 |
7,50,000 |
50.00 |
|
2. Current Assets |
||||
|
a. Inventories |
4,50,000 |
2,50,000 |
2,00,000 |
80.00 |
|
b. Trade Receivables |
8,00,000 |
4,50,000 |
3,50,000 |
77.78 |
|
c. Cash and Cash Equivalents |
1,00,000 |
50,000 |
50,000 |
100.00 |
|
Total |
36,00,000 |
22,50,000 |
13,50,000 |
60.00 |
