Advertisements
Advertisements
प्रश्न
Following is the summarised Balance Sheet of Hopeful Ltd. as at 31st March, 2026:
| Particulars |
Note No. |
31st March, 2026 (₹) |
31st March, 2025 (₹) |
| I. EQUITY AND LIABILITIES | |||
| 1. Shareholders’ Funds | |||
| (a) Share Capital: | |||
| (i) Equity Share Capital | 4,00,000 | 4,00,000 | |
| (ii) Preference Share Capital | 1,00,000 | 1,00,000 | |
| (b) Reserves and Surplus | 1,20,000 | 1,10,000 | |
| 2. Non-Current Liabilities | |||
| (a) Long-term Borrowings | 1 | 4,50,000 | 4,50,000 |
| (b) Long-term Provisions | 50,000 | 1,00,000 | |
| 3. Current Liabilities | |||
| (a) Trade Payables (Creditors) | 5,30,000 | 3,30,000 | |
| (b) Short-term Provisions | 50,000 | 50,000 | |
| Total | 17,00,000 | 15,40,00 | |
| II. ASSETS | |||
| 1. Non-Current Assets | |||
| (a) Fixed Assets (Tangible) | 9,90,000 | 10,40,000 | |
| (b) Non-Current Investments | 1,00,000 | 1,00,000 | |
| 2. Current Assets | |||
| (a) Trade Receivables | 5,00,000 | 3,00,000 | |
| (b) Cash and Cash Equivalents | 2 | 1,10,000 | 1,00,000 |
| Total | 17,00,000 | 15,40,000 |
Notes to Accounts
| Particulars | 31st March, 2026 (₹) |
31st March, 2025 (₹) |
| I. Long-term Borrowings | ||
| Bank Loan | 3,50,000 | 4,50,000 |
| 8% Debentures | 1,00,000 | ... |
| 4,50,000 | 4,50,000 | |
| 2. Cash and Cash Equivalents | ||
| Bank Balance | 1,00,000 | 90,000 |
| Cash in Hand | 10,000 | 10,000 |
| 1,10,000 | 1,00,000 |
You are required to comment upon the changes in absolute figures from one period to another.
खातेवही
Advertisements
उत्तर
| In the books of Hopeful Ltd. Comparative Balance Sheet as at March 31, 2025 and 2026 |
||||
|
Particulars |
2025 |
2026 |
Absolute Change |
Comments |
| I. Equity and Liabilities | ||||
| 1. Shareholders’ Funds | ||||
| a. Equity Share Capital | 4,00,000 | 4,00,000 | - | No Change |
| b. Preference Share Capital | 1,00,000 | 1,00,000 | - | No Change |
| ii. Reserve and Surplus | 1,10,000 | 1,20,000 | 10,000 | Increase |
| Shareholders' Fund | 6,10,000 | 6,20,000 | 10,000 |
|
| 2. Non-Current Liabilities | ||||
| a. Long-term Borrowings | ||||
| Bank Loan |
4,50,000 |
3,50,000 |
1,00,000 |
Decrease |
|
8% Debentures |
- |
1,00,000 |
1,00,000 |
Increase |
| b. Long-Term Provision | 1,00,000 | 50,000 | 50,000 | Decrease |
|
3. Current Liabilities |
|
|
|
|
| a. Trade Payables | 3,30,000 | 5,30,000 | 2,00,000 | Increase |
|
b. Short-Term Provisions |
50,000 |
50,000 |
- |
No Change |
|
Total |
15,40,000 |
17,00,000 |
1,60,000 |
|
|
II. Assets |
|
|
|
|
|
1. Non-Current Assets |
|
|
|
|
|
a. Fixed Assets (Tangible) |
10,40,000 |
9,90,000 |
50,000 |
Decrease |
| b. Non-Current Investments | 1,00,000 | 1,00,000 | - | No Change |
|
2. Current Assets |
|
|
|
|
|
b. Trade Receivables |
3,00,000 |
5,00,000 |
2,00,000 |
Increase |
|
c. Cash and Cash Equivalents |
1,00,000 |
1,10,000 |
10,000 |
Increase |
|
Total |
15,40,000 |
17,00,000 |
1,60,000 |
|
shaalaa.com
या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
