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प्रश्न
Following is the summarised Balance Sheet of Wye Ltd. as at 31st March, 2019:
|
Particulars |
Note No. |
31st March, (₹) |
31st March, (₹) |
| 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 |
15,40,000 | |
| 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, (₹) |
31st March, (₹) |
| 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.
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उत्तर
In the books of Wye Ltd.
Comparative Balance Sheet
as at March 31, 2018 and 2019
|
Particulars |
2018 (₹) |
2019 (₹) |
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 |
|
