Question - 24

From the following date relating to the Liabilites side of balance sheet of X Ltd. for period ended 31st Dec., 2003 to 2006 Calculate trend percentage taking 2003 as the base year :

2003

Equity share capital Rs. 1,000, General Reserve Rs. 800, 12% debenture Rs. 400, Bank Overdraft Rs. 300, Bill payable Rs. 100, Sundry Creditors Rs. 300, Outstanding liabilities Rs. 50.

2004

Equity share capital Rs. 1,000, General Reserve Rs. 1,000, 12% debenture Rs. 500, Bank Overdraft Rs. 400, Bill payable Rs. 120, Sundry Creditors Rs. 400, Outstanding liabilities Rs. 75.

2005

Equity share capital Rs. 1,200, General Reserve Rs. 1,200, 12% debenture Rs. 500, Bank Overdraft Rs. 550, Bill payable Rs. 80, Sundry Creditors Rs. 200, Outstanding liabilities Rs. 125.

2006

Equity share capital Rs. 1,500, General Reserve Rs. 1,500, 12% debenture Rs. 500, Bank Overdraft Rs. 500, Bill payable Rs. 140, Sundry Creditors Rs. 600, Outstanding liabilities Rs. 150.

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