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प्रश्न
From the following particulars of Supreme Ltd., you are required to prepare its Common Size Balance Sheet as at 31st March, 2021.
| Particulars | 31.03.2021 (₹) |
| Shareholders’ Funds | 6,00,000 |
| Non-current Assets | 8,00,000 |
| Working Capital | 1,00,000 |
| Current Liabilities | 1,00,000 |
| Total Debt | 4,00,000 |
खातेवही
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उत्तर
| Common Size Balance Sheet of Supreme Ltd. as at 31st March, 2021 |
|||
| Particulars | Note No. | Amount (₹) | % of Total |
| I. Equity and Liabilities | |||
| (1) Share holder’s fund | 6,00,000 | 60% | |
| (2) Non-current liabilities | 3,00,000 | 30% | |
| (3) Current liabilities | 1,00,000 | 10% | |
| Total | 10,00,000 | 100% | |
| II. ASSETS | |||
| (1) Non-current assets | 8,00,000 | 80% | |
| (2) Current Assets | 2,00,000 | 20% | |
| Total | 10,00,000 | 100% | |
Working Note:
(i) Total Debt = Long term debt + Short term Debt
4,00,000 = Long term debt + 1,00,000
4,00,000 − 1,00,000 = Long term debt
So, Non Current Liabilities = ₹ 3,00,000
(ii) Working Capital = Current Assets − Current Liabilities
1,00,000 = Current Assets − 1,00,000
₹ 2,00,000 = Current Assets
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