Question - 17 

convert the following Balance sheet into common size balance sheet:

31.03.2017

Equity and liabilities :- 

  1. Shareholders Fund: (Share capital Rs. 1,60,000, Reserveds and surplus Rs. 90,000)
  2. Non- current liabilities : (Long term Borrowings Rs. 60,000)
  3. Current liabiliries : (Short term Borrowings Rs. 10,000, Trade payable Rs. 40,000) = 3,60,000.
Assets :- 
  1. Non- Current Assets (Fixed Assets: Tangible Assets Rs.1,90,000)
  2. (Current Assets Rs. 60,000,Inventories Rs. 50,00, Trade receivable Rs. 50,000, Cash and Cash Equivalents Rs. 10,000) = 3,60,000. 

31.03.2018

Equity and liabilities :- 

  1. Shareholders Fund: (Share capital Rs. 1,00,000,Reserveds and surplus Rs. 50,000)
  2. Non- current liabilities : (Long term Borrowings Rs. 30,000) 
  3. Current liabiliries : (Short term Borrowings Rs. 15,000, Trade payable Rs. 45,000) = 2,40,000.
Assets :- 

  1. Non- Current Assets (Fixed Assets :Tangible Assets Rs. 1,00,000)
  2. Current Assets Rs, 50,000, Inventories Rs. 30,000, Trade receivable Rs. 40,000, Cash and Cash Equivalents Rs. 20,000) = 2,40,000. 

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