The Total solution for NCERT class 6-12
Particulars
2016 ₹.
2017 ₹.
I. Equity and Liabilities
Equity share capital
2,00,000
4,00,000
Reserves and surplus
1,00,000
1,50,000
Long-term borrowings
3,00,000
Short-term borrowings
50,000
70,000
Trade payables
30,000
60,000
Short-term provisions
20,000
10,000
Other current liabilities
Total
6,20,000
10,20,000
II. Assets
Fixed assets
5,00,000
Non-current investments
1,25,000
Current investments
80,000
Inventories
1,35,000
1,55,000
Trade receivables
90,000
Short term loans and advances
40,000
Cash at bank
25,000
Comparative Balance Sheet
as on March 31, 2016 and 2017
2016
(₹)
2017
Absolute Change
Percentage Change
1. Shareholder’s Fund
a. Equity Share Capital
100
b. Reserves and Surplus
50
2. Non-Current Liabilities
a. Long Term Borrowings
3. Current Liabilities
a. Short Term Borrowings
40
b. Trade Payables
c. Short Term Provisions
(10,000)
(50)
d. Other Current Liabilities
64.5
1. Non-Current Assets
a. Fixed Assets
150
b. Non Current Investments
25
2. Current Assets
a. Current Investments
33.3
b. Inventories
14.8
c. Trade Receivables
d. Short Term Loans and Advances
e. Cash and Cash Equivalents
(15,000)
(60)