Q.6. Prepare a Common Size balance sheet from the following balance sheet of Aditya Ltd. and Anjali Ltd.:
| Particulars | Aditya Ltd. (Rs.) | Anjali Ltd. (Rs.) |
| I. Equity and Liabilities | ||
| a) Equity share capital | 6,00,000 | 8,00,000 |
| b) Reserves and surplus | 3,00,000 | 2,50,000 |
| c) Current liabilities | 1,00,000 | 1,50,000 |
| Total | 10,00,000 | 12,00,000 |
| II. Assets | ||
| a) Fixed assets | 4,00,000 | 7,00,000 |
| b) Current assets | 6,00,000 | 5,00,000 |
| Total | 1,00,0000 | 12,00,000 |
| Particulars | Aditya Ltd. (Rs.) | Anjali Ltd. (Rs.) | Aditya Ltd. (Rs.) | Aditya Ltd. (Rs.) |
| I. Equity and Liabilities | ||||
| 1. Shareholder’s Fund | ||||
| (i) Equity Share Capital | 6,00,000 | 8,00,000 | 60 | 66.67 |
| (ii) Reserves and Surplus | 3,00,000 | 2,50,000 | 30 | 20.83 |
| 2. Current Liabilities | 1,00,000 | 1,50,000 | 10 | 12.5 |
| Total | 10,00,000 | 12,00,000 | 100 | 100 |
| II. Assets | ||||
| 1. Non-Current Assets | ||||
| (i) Fixed Assets | 4,00,000 | 7,00,000 | 40 | 58.33 |
| 2. Current Assets | 6,00,000 | 5,00,000 | 60 | 41.67 |
| Total | 10,00,000 | 12,00,000 | 100 | 100 |
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