Following Are the Balance Sheet Of Beta Ltd, As At March 31,2016 And 2017:-Accountancy

Q.2. Following are the balance sheet of Beta Ltd, as at March 31,2016 and 2017:

Particulars	2013 (Rs.)	2014 (Rs.)
I. Equity and Liabilities
Equity share capital	4,00,000	3,00,000
Reserves and surplus	1,50,000	1,00,000
Long-term borrowings	3,00,000	1,00,000
Short-term borrowings	70,000	50,000
Trade payables	60,000	30,000
Short-term provisions	10,000	20,000
Other current liabilities	1,10,000	1,00,000
Total	11,00,000	11,00,000
II. Assets
Fixed assets	4,00,000	5,00,000
Non-current investments	2,25,000	1,25,000
Current investments	80,000	80,000
Inventories	1,05,000	1,55,000
Trade receivables	90,000	90,000
Short term loans and advances	1,00,000	60,000
Cash at bank	1,00,000	10,000
Total	11,00,000	11,00,000

Comparative Balance Sheet

as on March 31,2016 and 2017

Particulars	2016  (Rs)	2017 (Rs)	Absolute Change	Percentage Change
I. Equity and Liabilities
1. Shareholder’s Fund
a. Equity Share Capital	3,00,000	4,00,000	1,00,000	33.3
b. Reserves and Surplus	1,00,000	1,50,000	50,000	50
2. Non-Current Liabilities
a. Long Term Borrowings ( IDBI Loan)	1,00,000	3,00,000	2,00,000	200
3. Current Liabilities
a. Short Term Borrowings	50,000	70,000	20,000	40
b. Trade Payables	30,000	60,000	30,000	100
c. Short Term Provisions	20,000	10,000	(10,000)	(50)
d. Other Current Liabilities	1,00,000	1,10,000	10,000	10
Total	7,00,000	11,00,000	4,00,000	57.14
II. Assets
1. Non-Current Assets
a. Fixed Assets	2,20,000	4,00,000	1,80,000	81.8
b. Non Current Investments	1,00,000	2,25,000	1,25,000	125
2. Current Assets
a. Current Investments	60,000	80,000	20,000	33.3
b. Inventories (Stock)	90,000	1,05,000	15,000	16.6
c. Trade Receivables	60,000	90,000	30,000	50
d. Short Term Loans and Advances	85,000	1,00,000	15,000	17.65
e. Cash and Cash Equivalents	85,000	1,00,000	15,000	17.65
Total	7,00,000	11,00,000	4,00,000	57.14

Chapter-4 Analysis of Financial Statements-II

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