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Prepare a common size balance sheet and comment on the financial position of X Ltd. and Y Ltd. The Balance Sheets of X Ltd. and Y Ltd. as at 31.3.2022 are given below: Particulars Note No. X Ltd. - Accounts

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Question

Prepare a common size balance sheet and comment on the financial position of X Ltd. and Y Ltd. The Balance Sheets of X Ltd. and Y Ltd. as at 31.3.2022 are given below:

Particulars Note
No.
X Ltd.
(₹)
Y Ltd.
(₹)
I. EQUITY AND LIABILITIES:      
Shareholder’s Funds   9,00,000 12,00,000
Non-Current Liabilities   4,00,000 3,50,000
Current Liabilities   2,00,000 2,50,000
TOTAL   15,00,000 18,00,000
II. ASSETS:      
Non-Current Assets   10,00,000 16,00,000
Current Assets   5,00,000 2,00,000
TOTAL   15,00,000 18,00,000
Ledger
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Solution

Common Size Balance Sheet
as at 31st March, 2022
Particulars Note
No.
Absolute Amounts Percentage of
Balance Sheet Total
X Ltd.
(₹)
Y Ltd.
(₹)
X Ltd.
(%)
Y Ltd.
(%)
I. EQUITY AND LIABILITIES:          
Shareholder’s Funds   9,00,000 12,00,000 60.00 66.67
Non-Current Liabilities   4,00,000 3,50,000 26.67 19.44
Current Liabilities   2,00,000 2,50,000 13.33 13.89
TOTAL   15,00,000 18,00,000 100.00 100.00
II. ASSETS:          
Non-Current Assets   10,00,000 16,00,000 66.67 88.89
Current Assets   5,00,000 2,00,000 33.33 11.11
TOTAL   15,00,000 18,00,000 100.00 100.00
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Chapter 12: Common Size Statements - PRACTICAL QUESTIONS [Page 12.28]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 12 Common Size Statements
PRACTICAL QUESTIONS | Q 17. | Page 12.28
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