# Prepare a Common Size Balance Sheet from the Following Balance Sheet of Aditya Ltd. and Anjali Ltd.: - Accountancy

Sum

Prepare a Common Size balance sheet from the following balance sheet of Aditya Ltd. and Anjali Ltd.:

 Particulars Aditya Ltd.Rs. Anjali Ltd.Rs. I. Equity and Liabilities a) Equity share capital 6,00,000 8,00,000 b) Reserves and surplus 3,00,000 2,50,000 c) Current liabilities 1,00,000 1,50,000 Total 10,00,000 12,00,000 II. Assets a) Fixed assets 4,00,000 7,00,000 b) Current assets 6,00,000 5,00,000 Total 1,00,0000* 12,00,000

*The total of Liabilities side must be equal to the total of Assets side, therefore, it should be 10,00,000.

#### Solution

Common Size Balance Sheet

 Particulars Aditya Ltd. (Rs) Anjali Ltd.  (Rs) % of Total Aditya Ltd. Anjali Ltd. I. Equity and Liabilities 1. Shareholder’s Fund a. Equity Share Capital 6,00,000 8,00,000 60 66.67 b. Reserves and Surplus 3,00,000 2,50,000 30 20.83 2. Current Liabilities 1,00,000 1,50,000 10 12.5 Total 10,00,000 12,00,000 100 100 II. Assets 1. Non-Current Assets a. Fixed Assets 4,00,000 7,00,000 40 58.33 2. Current Assets 6,00,000 5,00,000 60 41.67 Total 10,00,000 12,00,000 100 100
Concept: Common Size Statements
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#### APPEARS IN

NCERT Class 12 Accountancy - Company Accounts and Analysis of Financial Statements
Chapter 4 Analysis of Financial Statements
Numerical Questions | Q 6 | Page 187