The Total solution for NCERT class 6-12
Particulars
2017 ₹.
2016 ₹.
I. Equity and Liabilities
Equity share capital
4,00,000
3,00,000
Reserves and surplus
1,50,000
1,00,000
Loan from IDBI
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
Total
11,00,000
7,00,000
II. Assets
Fixed assets
2,20,000
Non-current investments
2,25,000
Current investments
80,000
Stock
1,05,000
90,000
Trade receivables
Short term loans and advances
85,000
Cash and cash equivalents
Comparative Balance Sheet
as on March 31, 2016 and 2017
2016
(₹)
2017
Absolute Change
Percentage Change
1. Shareholder’s Fund
a. Equity Share Capital
33.3
b. Reserves and Surplus
50
2. Non-Current Liabilities
a. Long Term Borrowings
(Loan from IDBI)
2,00,000
200
3. Current Liabilities
a. Short Term Borrowings
40
b. Trade Payables
100
c. Short Term Provisions
(10,000)
(50)
d. Other Current Liabilities
10
57.14
1. Non-Current Assets
a. Fixed Assets
1,80,000
81.8
b. Non Current Investments
1,25,000
125
2. Current Assets
a. Current Investments
b. Inventories (Stock)
15,000
16.6
c. Trade Receivables
d. Short Term Loans and Advances
17.65
e. Cash and Cash Equivalents