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Question
From the following particulars, prepare a comparative .statement of the financial position of Muthu Ltd.
| Particulars | 31st March 2017 (₹) | 31st March 2018 (₹) |
| I. Equity and Liabilities | ||
| Shareholders’ Fund | 4,00,000 | 4,40,000 |
| Non-current liabilities | 1,50,000 | 1,65,000 |
| Current liabilities | 75,000 | 82,500 |
| Total | 6,25,000 | 6,87,500 |
| II. Assets | ||
| Non-Current assets | 5,00,000 | 6,00,000 |
| Current assets | 1,25,000 | 87,500 |
| Total | 6,25,000 | 6,87,500 |
Ledger
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Solution
Comparative B/s of Muthu Ltd.
As on 31.3.17 & 31.3.18
| Particulars | 2016-2017 Rs. | 2017-2018 Rs. | Absolute amount of (+) (or) (-) |
% of (+) (or) (-) |
| I. Equity and liabilities | ||||
| Shareholders Fund | 4,00,000 | 4,40,000 | +40,000 | 10% |
| Non-Current Liabilities | 1,50,000 | 1,65,000 | +15,000 | 10% |
| Current Liabilities | 75,000 | 82,500 | +7500 | 10% |
| Total | 6,25,000 | 6,87,500 | +6,2500 | 10% |
| II. Assets | ||||
| Non-Current Assets | 5,00,000 | 6,00,000 | +1,00,000 | 20% |
| Current Assets | 1,25,000 | 87,500 | (-) 37,500 | 30% |
| Total | 6,25,000 | 6,87,500 | +6,2500 | 10% |
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