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प्रश्न
Convert following Balance Sheet into Vertical Balance Sheet.
| Balance Sheet as on 31st March, 2023 | |||
| Liabilities | Amount (₹) | Assets | Amount (₹) |
| Capital | 1,20,000 | Fixed Assets | 1,12,500 |
| Reserves and Surplus | 30,000 | Investment | 30,000 |
| 12% Loan | 36,000 | Current Assets | 66,000 |
| Current Liabilities | 22,500 | ||
| 2,08,500 | 2,08,500 | ||
खातेवही
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उत्तर
| Vertical Balance Sheet as on 31st March, 2023 | ||
| Particulars | Amount (₹) | Amount (₹) |
| (I) Sources of Funds (Owners Fund) | ||
| (1) Capital | 1,20,000 | |
| + Reserves | 30,000 | |
| Net Worth | 1,50,000 | |
| (2) Borrowed Funds + 12% Loan | 36,000 | |
| Total Fund Available | 1,86,000 | |
| (II) Application of Funds | ||
| (3) Fixed Assets | 1,12,500 | |
| (4) Investment | 30,000 | |
| (5) Working Capital | ||
| Current Assets | 66,000 | |
| Less : Current Liabilities | (–) 22,500 | 43,500 |
| Total Fund Applied | 1,86,000 | |
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