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 |
| 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 |
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