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प्रश्न
From the following information prepare Comparative Balance Sheet of X Ltd.:
| Particulars | 31-3-2017 (₹) |
31-3-2016 (₹) |
| Share Capital | 25,00,000 | 25,00,000 |
| Reserves and Surplus | 6,00,000 | 10,00,000 |
| Long-term Borrowings | 16,00,000 | 15,00,000 |
| Current Liabilities | 5,00,000 | 4,50,000 |
| Property, Plant and Equipment and Intangible Assets | 35,00,000 | 25,00,000 |
| Investments (Non-Current) | 10,50,000 | 15,00,000 |
| Current Assets | 6,50,000 | 14,50,000 |
खाता बही
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उत्तर
| Comparative Balance Sheet of Y Ltd. as at 31st March, 2017 and 2016 |
|||||
| Particulars | Note No. | 31-3-2017 (₹) |
31-3-2016 (₹) |
Absolute Change (₹) |
Percentage Change (%) |
| I. EQUITY AND LIABILITIES: | |||||
| 1. Shareholder’s Funds: | |||||
| (a) Share Capital | 25,00,000 | 25,00,000 | - | - | |
| (b) Reserve and Surplus | 6,00,000 | 10,00,000 | (4,00,000) | (40.00) | |
| 2. Non-Current Liabilities | |||||
| Long term Borrowings | 16,00,000 | 15,00,000 | 1,00,000 | 6.67 | |
| 3. Current Liabilities | 5,00,000 | 4,50,000 | 50,000 | 11.11 | |
| Total | 52,00,000 | 54,50,000 | (2,50,000) | (4.59) | |
| II. ASSETS: | |||||
| 1. Non-Current Assets | |||||
| (a) Property, Plant and Equipment and Intangible Assets | 35,00,000 | 25,00,000 | 10,00,000 | 40.00 | |
| (b) Investments (Non-Current) | 10,50,000 | 15,00,000 | (4,50,000) | (30.00) | |
| 2. Current Assets: | 6,50,000 | 14,50,000 | (8,00,000) | (55.17) | |
| Total | 52,00,000 | 54,50,000 | (2,50,000) | (4.59) | |
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