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प्रश्न
From the following Balance Sheet, prepare Comparative Balance Sheet of Sun Ltd.:
| Particulars | Note No. |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
| I. EQUITY AND LIABILITIES
1. Shareholder's Funds |
|||
|
(a) Share Capital |
3,50,000 | 3,00,000 | |
|
2. Non-Current Liabilities |
|||
|
Long-term Borrowings |
1,00,000 | 2,00,000 | |
|
3. Current Liabilities : |
|||
|
Trade Payables |
1,50,000 | 1,00,000 | |
| Total | 6,00,000 | 6,00,000 | |
|
II. ASSETS |
|||
|
1. Non-Current Assets |
|||
|
Fixed Assets (Tangible) |
4,00,000 | 3,00,000 | |
|
2. Current Assets |
|||
|
Trade Receivables |
2,00,000 |
3,00,000 |
|
| Total |
6,00,000 |
6,00,000 |
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उत्तर
|
Particulars |
2018 (₹) |
2019 (₹) |
Absolute Change (₹) |
Percentage Change (%) |
|
I. Equity and Liabilities |
|
|
|
|
|
1. Shareholders’ Funds |
|
|
|
|
|
a. Share Capital |
3,00,000 |
3,50,000 |
50,000 |
16.67 |
|
Shareholders’ Fund |
3,00,000 |
3,50,000 |
50,000 |
16.67 |
|
2. Non-Current Liabilities |
|
|
|
|
|
a. Long-term Borrowings |
2,00,000 |
1,00,000 |
(1,00,000) |
(50.00) |
|
3. Current Liabilities |
|
|
|
|
|
a. Trade Payables |
1,00,000 |
1,50,000 |
50,000 |
50.00 |
|
Total |
6,00,000 |
6,00,000 |
– |
– |
|
II. Assets |
|
|
|
|
|
1. Non-Current Assets |
|
|
|
|
|
a. Fixed Assets (Tangible) |
3,00,000 |
4,00,000 |
1,00,000 |
33.33 |
|
2. Current Assets |
|
|
|
|
|
a. Trade Receivables |
3,00,000 |
2,00,000 |
(1,00,000) |
(33.33) |
|
Total |
6,00,000 |
6,00,000 |
– |
– |
