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प्रश्न
Prepare Common-size balance sheet of Meena Ltd. as of 31st March 2018.
| Particulars | 31st March 2018 |
| I. EQUITY AND LIABILITIES | |
| Shareholder’s Funds | 2,00,000 |
| Non-Current liabilities | 1,60,000 |
| Current liabilities | 40,000 |
| Total | 4,00,000 |
| II. ASSETS | |
| Non- Current assets | 3,00,000 |
| Current assets | 1,00,000 |
| Total | 4,00,000 |
खातेवही
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उत्तर
Common size B/s Meena Ltd as on 31.3.18
| Particulars | Absolute amount |
% of rev from Operation (Rs.) |
| I. Equity and liabilities | ||
| Shareholders Fund | 2,00,000 | 50% |
| Non-Current Liabilities | 1,60,00 | 40% |
| Current Liabilities | 40,000 | 10% |
| Total | 4,00,000 | 100% |
| II. Assets | ||
| Non-Current Assets | 3,00,000 | 75% |
| Current Assets | 1,00,000 | 25% |
| Total | 4,00,000 | 100% |
Computation of % of shareholder's fund to total assets
`= 200000/400000 xx 100` = 50%
Current liabilities = `40000/400000 xx 100` = 10%
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