Particulars | Note No. | 31st March, 2017 (Rs.) | 31st March, 2018 (Rs.) | Absolute Change (Increase or Decrease) (Rs.) | Percentage Change (Increase or Decrease) | |
A | B | C = B ? A | \[D=\frac{C}{A}\times 100%\] | |||
I. | EQUITY AND LIABILITIES | |||||
1. Shareholder's Funds | ||||||
(a) Share Capital | 12,00,000 | 12,00,000 | ? | ? | ||
(b) Reserve and Surplus | 3,00,000 | ? | (30,000) | (?) | ||
2 Non-current Liabilities | ||||||
Long term Borrowings | 5,00,000 | ? | (?) | (40) | ||
3. Current Liabilities | ||||||
(a) Short-term Borrowings | ? | 20,00,000 | 12,00,000 | ? | ||
(b) Trade Payables | ? | ? | ... | ? | ||
Total | 30,00,000 | 40,00,000 | ? | ? | ||
II. | ASSETS | |||||
1. Non-current Assets | 15,00,000 | ? | 5,00,000 | ? | ||
2. Current Assets | ||||||
(a) Inventory | 5,00,000 | ? | ? | 100 | ||
(b) Trade Receivables | ? | 8,40,000 | 40,000 | ? | ||
(c) Cash and Cash Equivalents | ? | ? | (?) | (?) | ||
Total | ? | ? | ? | ? |
Answer:
Comparative Balance Sheet as at 31st March, 2017 and 2018
Value shown by the Company Promoting supply of environment friendly energy and development of rural areas. Particulars Note No. 31st Maths, 2017 (Rs.) 31st Maths, 2018 (Rs.) Absolute Change (Increase or Decrease) Percentage Change (Increase or Decrease) A B C = B ? A \[D=\frac{C}{A}\times 100%\] I EQUITY AND LIABILITIES 1. Shareholder's Funds (a) Share Capital 12,00,000 12,00,000 - - (b) Reserve and Surplus 3,00,000 2,70,000 (30,000) (10) 2. Non-current Liabilities Long-term Borrowings 5,00,000 3,00,000 (2,00,000) (40) 3. Current Liabilities (a) Short-term Borrowings 8,00,000 20,00,000 12,00,000 150 (b) Trade Payables 2,00,000 2,30,000 30,000 15 Total 30,00,000 40,00,000 10,00,000 33.33 II. ASSETS 1. Non-current Assets 15,00,000 20,00,000 5,00,000 33.33 2. Current Assets (a) Inventory 5,00,000 10,00,000 5,00,000 100 (b) Trade Receivables 8,00,000 8,40,000 40,000 5 (c) Cash and cash equivalents 2,00,000 1,60,000 (40,000) (20) Total 30,00,000 40,00,000 10,00,000 33.33
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