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Prepare Comparative Balance Sheet for the year ended 31.3.17 and 31.3.18 - Book Keeping and Accountancy

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प्रश्न

Prepare Comparative Balance Sheet for the year ended 31.3.17 and 31.3.18

Particulars 31.3.17 (₹) 31.3.18 (₹)
1) Current liabilities 60,000 48,000
2) Fixed Assets 2,40,000 3,00,000
3) Loan 68,000 1,02,000
4) Share Capital 1,20,000 1,44,000
5) Reserve & Surplus 48,000 60,000
6) Current Assets 56,000 54,000
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उत्तर

Comparative Balance Sheet as on 31st March 2017 and 31st March 2018
Particulars 31 – 03 – 2017 (₹) 31 – 03 – 2018 (₹) Absolute Change (₹) Percentage Change
I. Sources of Funds
(a) Share Capital 1,20,000 1,44,000 24,000 20 % Increase
(b) Reserve and Surplus 48,000 60,000 12,000 25 % Increase
(A) Net Worth 1,68,000 2,04,000 36,000 21.43 % Increase
(B) Borrowed Funds – Loan 68,000 1,02,000 34,000 50 % Increase
Total Funds Available (A + B) 2,36,000 3,06,000 70,000 29.66 % Increase
II. Application of Funds
A. Fixed Assets 2,40,000 3,00,000 60,000 25 % Increase
B. (1) Current Assets 56,000 54,000 (2,000) (3.57 %) Decrease
Less : (2) Current Liabilities 60,000 48,000 (12,000) (20 %) Decrease
B. Working Capital        
(Current Assets – Current Liabilities (4,000) 6,000 10,000 (250 %) Decrease
Total Funds Applied (A + B) 2,36,000 3,06,000 70,000 29.66 % Increase
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अध्याय 9: Analysis of Financial Statements - Exercise 9.2 (Practical problems) [पृष्ठ ३७७]

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बालभारती Book-Keeping and Accountancy [English] Standard 12 Maharashtra State Board
अध्याय 9 Analysis of Financial Statements
Exercise 9.2 (Practical problems) | Q 4. | पृष्ठ ३७७
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