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#### Answer:

 In the books of D Ltd. Comparative Balance Sheet as at March 31, 2016 and 2017 Particulars 2016 (Rs) 2017 (Rs) Absolute Change (Rs) Percentage Change (%) I. Equity and Liabilities 1. Shareholders’ Funds a. Share Capital 3,00,000 3,50,000 50,000 16.67 Shareholders’ Fund 3,00,000 3,50,000 50,000 16.67 2. Non-Current Liabilities a. Long-term Borrowings 2,00,000 1,00,000 (1,00,000) (50.00) 3. Current Liabilities a. Trade Payables 1,00,000 1,50,000 50,000 50.00 Total 6,00,000 6,00,000 – – II. Assets 1. Non-Current Assets a. Fixed Assets (Tangible) 3,00,000 4,00,000 1,00,000 33.33 2. Current Assets a. Trade Receivables 3,00,000 2,00,000 (1,00,000) (33.33) Total 6,00,000 6,00,000 – –

#### Answer:

 In the books of Radha Ltd. Comparative Balance Sheet as at March 31, 2016 and 2017 Particulars 2016 (Rs) 2017 (Rs) Absolute Change (Rs) Percentage Change (%) I. Equity and Liabilities 1. Shareholders’ Funds a. Equity Share Capital 10,00,000 15,00,000 5,00,000 50.00 b. Reserve and Surplus 10,00,000 10,00,000 – – Shareholders’ Fund 20,00,000 25,00,000 5,00,000 25.00 2. Non-Current Liabilities a. Long-term Borrowings 2,00,000 8,00,000 6,00,000 300.00 3. Current Liabilities 3,00,000 5,00,000 2,00,000 66.67 Total 25,00,000 38,00,000 13,00,000 52.00 II. Assets 1. Non-Current Assets a. Fixed Assets (Tangible) 15,00,000 25,00,000 10,00,000 66.67 b. Intangible Assets 5,00,000 5,00,000 - - 20,00,000 30,00,000 10,00,000 50.00 2. Current Assets a. Trade Receivables 3,50,000 6,00,000 2,50,000 71.43 b. Cash and Cash Equivalents 1,50,000 2,00,000 50,000 33.33 5,00,000 8,00,000 3,00,000 60.00 Total 25,00,000 38,00,000 13,00,000 52.00

#### Answer:

 In the books of Blue Bell Ltd. Comparative Balance Sheet as at March 31, 2016 and 2017 Particulars 2016 (Rs) 2017 (Rs) Absolute Change (Rs) Percentage Change (%) I. Equity and Liabilities 1. Shareholders’ Funds a. Equity Share Capital 2,44,000 3,26,000 82,000 33.61 b. Reserves and Surplus 1,00,000 1,00,000 - - Shareholder's Funds 3,44,000 4,26,000 82,000 23.84 2. Non-Current Liabilities a. Long-term Borrowings 4,38,000 6,96,000 2,58,000 58.90 3. Current Liabilities 78,000 2,98,000 2,20,000 282.05 Total 8,60,000 14,20,000 5,60,000 65.12 II. Assets 1. Non-Current Assets a. Fixed Assets (Tangible) 4,30,000 5,68,000 1,38,000 32.09 b. Non-Current Investments 4,000 6,000 2,000 50.00 4,34,000 5,74,000 1,40,000 32.26 2. Current Assets a. Trade Receivables 3,76,000 6,46,000 2,70,000 71.81 b. Cash and Cash Equivalents 50,000 2,00,000 1,50,000 300.00 4,26,000 8,46,000 4,20,000 98.59 Total 8,60,000 14,20,000 5,60,000 65.12

#### Answer:

 In the books of Wye Ltd. Comparative Balance Sheet as at March 31, 2016 and 2017 Particulars 2016 (Rs) 2017 (Rs) Absolute Change (Rs) Comments I. Equity and Liabilities 1. Shareholders’ Funds a. Equity Share Capital 4,00,000 4,00,000 - No Change b. Preference Share Capital 1,00,000 1,00,000 - No Change ii. Reserve and Surplus 1,10,000 1,20,000 10,000 Increase Shareholders’ Fund 6,10,000 6,20,000 10,000 2. Non-Current Liabilities a. Long-term Borrowings Bank Loan 4,50,000 3,50,000 1,00,000 Decrease Debentures - 1,00,000 1,00,000 Increase b. Long-Term Provision 1,00,000 50,000 50,000 Decrease 3. Current Liabilities a. Trade Payables 3,30,000 5,30,000 2,00,000 Increase b. Short-Term Provisions 50,000 50,000 - No Change Total 15,40,000 17,00,000 1,60,000 II. Assets 1. Non-Current Assets a. Fixed Assets (Tangible) 10,40,000 9,90,000 50,000 Decrease b. Non-Current Investments 1,00,000 1,00,000 - No Change 2. Current Assets b. Trade Receivables 3,00,000 5,00,000 2,00,000 Increase c. Cash and Cash Equivalents 1,00,000 1,10,000 10,000 Increase Total 15,40,000 17,00,000 1,60,000

#### Answer:

 In the books of Royal Industries Ltd. Comparative Balance Sheet as at March 31, 2016 and 2017 Particulars 2016 (Rs) 2017 (Rs) Absolute Change (Rs) Percentage Change (%) I. Equity and Liabilities 1. Shareholders’ Funds a. Equity Share Capital 5,00,000 10,00,000 5,00,000 100.00 b. Reserve and Surplus 1,00,000 1,00,000 – – Shareholders’ Fund 6,00,000 11,00,000 5,00,000 83.33 2. Non-Current Liabilities a. Long-term Borrowings 3,00,000 2,00,000 (1,00,000) (33.33) 3. Current Liabilities a. Trade Payables 1,00,000 2,00,000 1,00,000 100.00 Total 10,00,000 15,00,000 5,00,000 50.00 II. Assets 1. Non-Current Assets a. Fixed Assets (Tangible) 4,00,000 8,00,000 4,00,000 100.00 b. Intangible Assets 2,00,000 2,00,000 - - c. Non-Current Investments 2,00,000 2,00,000 - - 2. Current Assets a. Inventories 1,50,000 2,50,000 1,00,000 66.67 b. Cash and Cash Equivalents 50,000 50,000 2,00,000 3,00,000 1,00,000 50.00 Total 10,00,000 15,00,000 5,00,000 50.00

#### Answer:

 Comparative Balance Sheet as at March 31, 2016  and March 31, 2017 Particulars 2017 (Rs) 2016 (Rs) Absolute Change (Rs) Percentage Change (%) I. Equity and Liabilities 1. Shareholders’ Funds a. Share Capital 1. Equity Share Capital 12,50,000 5,00,000 7,50,000 150.00 2. Preference Share Capital 2,50,000 2,50,000 – – Total 15,00,000 7,50,000 7,50,000 100.00 b. Reserve and Surplus 3,00,000 4,50,000 (1,50,000) (33.33) 18,00,000 12,00,000 6,00,000 50.00 2. Non-Current Liabilities a. Long-term Borrowings 12% Secured Debentures 9,50,000 5,50,000 4,00,000 72.73 12% Unsecured Debentures 2,50,000 2,00,000 50,000 25.00 12,00,000 7,50,000 4,50,000 60.00 3. Current Liabilities a. Short-Term Borrowings 3,50,000 1,75,000 1,75,000 100.0 b. Trade Payables 2,00,000 1,00,000 1,00,000 100.00 c. Short-Term Provisions 50,000 25,000 25,000 100.00 Total 36,00,000 22,50,000 13,50,000 60.00 II. Assets 1. Non-Current Assets a. Fixed Assets (Tangible) 22,50,000 15,00,000 7,50,000 50.00 2. Current Assets a. Inventories 4,50,000 2,50,000 2,00,000 80.00 b. Trade Receivables 8,00,000 4,50,000 3,50,000 77.78 c. Cash and Cash Equivalents 1,00,000 50,000 50,000 100.00 Total 36,00,000 22,50,000 13,50,000 60.00

#### Answer:

 Comparative Balance Sheet of Depth Ltd. as at March 31, 2016  and March 31, 2017 Particulars 2017 (Rs) 2016 (Rs) Absolute Change (Rs) Percentage Change (%) I. Equity and Liabilities 1. Shareholders’ Funds a. Share Capital 2,80,000 1,80,000 1,00,000 55.56 b. Reserve and Surplus 1,00,000 1,00,000 – – Total 3,80,000 2,80,000 1,00,000 35.71 2. Non-Current Liabilities Long-term Borrowings 80,000 20,000 60,000 300.00 3. Current Liabilities Trade Payables 50,000 30,000 20,000 66.67 Total 5,10,000 3,30,000 1,80,000 54.55 II. Assets 1. Non-Current Assets a. Fixed Assets i. Tangible Assets 2,80,000 1,80,000 1,00,000 55.56 ii. Intangible Assets 50,000 30,000 20,000 66.67 b. Non-Current Investments 80,000 50,000 30,000 60.00 Total 4,10,000 2,60,000 1,50,000 57.69 2. Current Assets a. Inventories 70,000 30,000 40,000 133.33 b. Cash and Cash Equivalents 30,000 40,000 (10,000) (25.00) 1,00,000 70,000 30,000 42.86 Total 5,10,000 3,30,000 1,80,000 54.55

#### Answer:

 Comparative Income Statement for the year ended March 31, 2014 and 2015 Particulars 2014 (Rs) 2015 (Rs) Absolute Change (Rs) Percentage Change (%) I. Revenue from Operations 45,00,000 60,00,000 15,00,000 33.33 II. Expenses a. Depreciation 6,00,000 7,50,000 1,50,000 25.0 b. Employees Benefit Expenses 22,50,000 30,00,000 7,50,000 33.33 c. Other Expenses 10,00,000 15,50,000 5,50,000 55.0 38,50,000 53,00,000 14,50,000 37.66 Profit before Income Tax 6,50,000 7,00,000 50,000 7.69 Less: Income Tax 1,95,000 2,10,000 15,000 7.69 Profit after Income Tax 4,55,000 4,90,000 35,000 7.69

#### Answer:

 Comparative Income Statement for the year ended March 31, 2016 and 2017 Particulars 2016 2017 Absolute Change (Rs) Percentage Change (%) I. Revenue from Operations 3,00,000 3,50,000 50,000 16.67 II. Expenses a. Purchase of Stock-in-Trade 1,80,000 2,10,000 30,000 16.67 b. Changes in Inventories of Stock-in-Trade 20,000 15,000 (5,000) (25.00) c. Employees Benefit cost 15,000 17,500 2,500 16.67 d. Other Expenses 5,000 7,500 2,500 50.00 2,20,000 2,50,000 30,000 13.67 Profit before Income Tax (I-II) 80,000 1,00,000 20,000 25.00 Less: Income Tax 24,000 30,000 6,000 25.00 Profit after Income Tax 56,000 70,000 14,000 25.00

#### Answer:

 Comparative Income Statement for the year ended March 31, 2016 and 2017 Particulars 2016 (Rs) 2017 (Rs) Absolute Change (Rs) Percentage Change (%) I. Revenue from Operations 2,50,000 3,00,000 50,000 20.00 II. Expenses: a. Cost of Materials Consumed 1,00,000 1,20,000 20,000 20.00 b. Changes in Inventories of WIP and Finished Goods 5,000 (2,000) (7,000) (140.00) c. Employees Benefit Expenses (Wages) 25,000 30,000 5,000 20.00 d. Other Expenses 20,000 22,000 2,000 10.00 1,50,000 1,70,000 20,000 13.33 Profit before Income Tax (I-II) 1,00,000 1,30,000 30,000 30.00 Less: Income Tax – – – – Profit after Income Tax 1,00,000 1,30,000 30,000 30.00

#### Answer:

 Comparative Income Statement for the year ended March 31, 2016 and 2017 Particulars March 31, 2016 (Rs) March 31, 2017 (Rs) Absolute Change (Rs) Percentage Change (%) I. Revenue from operations 20,00,000 30,00,000 10,00,000 50.00 II. Other Income 4,00,000 3,60,000 (40,000) (10.00) III. Total Revenue (I + II) 24,00,000 33,60,000 9,60,000 40.00 IV. Expenses 12,00,000 21,00,000 9,00,000 75.00 Profit before Income Tax 12,00,000 12,60,000 60,000 5.00 Less: Income Tax @ 40% 4,80,000 5,04,000 24,000 5.00 Profit after Income Tax 7,20,000 7,56,000 36,000 5.00

Working Notes:

WN1 Computation of Other Income

 Particulars 2016 (Rs) 2017 (Rs) Revenue From Operations 20,00,000 30,00,000 % of Revenue From Operations 20% 12% Other Income 4,00,000 3,60,000

WN1 Computation of Expenses

 Particulars 2016 (Rs) 2017 (Rs) Revenue From Operations 20,00,000 30,00,000 % of Revenue From Operations 60% 70% Expenses 12,00,000 21,00,000

#### Answer:

 Comparative Income Statement for the year ended 31st March, 2016 and 2017 Particulars March 31, 2016 (Rs) March 31, 2017 (Rs) Absolute Change (Rs) Percentage Change (%) I. Revenue from Operations (WN1) 12,00,000 16,80,000 4,80,000 40.00 II. Expenses a. Cost of Material Consumed 6,00,000 13,44,000 7,44,000 124.00 b. Other Expenses (WN2) 1,20,000 1,68,000 48,000 40.00 7,20,000 15,12,000 7,92,000 110.00 Profit before Income Tax (I-II) 4,80,000 1,68,000 (3,12,000) (65.00) Less: Income Tax @ 50% 2,40,000 84,000 (1,56,000) (65.00) Profit after Income Tax 2,40,000 84,000 1,56,000 (65.00)

Working Notes:

WN1 Computation of Revenue from Operations

 Particulars 2016 (Rs) 2017 (Rs) Cost of Materials Consumed 6,00,000 13,44,000 % of Materials Consumed 200% 125% Revenue from Operations 12,00,000 16,80,000

WN2 Computation of Other Expenses

 Particulars 2016 (Rs) 2017 (Rs) Revenue From Operations 12,00,000 16,80,000 % of Operating Revenue 10% 10% Other Expenses 1,20,000 1,68,000

#### Answer:

 Comparative Income Statement for the year ended March 31, 2016 and 2017 Particulars 2016 (Rs) 2017 (Rs) Absolute Change (Rs) Percentage Change (%) I. Revenue from Operations 40,00,000 50,00,000 10,00,000 25.00 II. Expenses: a. Purchases of Stock-in-Trade 28,50,000 34,00,000 5,50,000 19.30 b. Changes in Inventories of Stock-in-Trade 1,50,000 1,00,000 (50,000) (33.33) c. Employees Benefit Expenses 1,00,000 1,00,000 – – d. Other Expenses 1,50,000 2,00,000 50,000 33.33 32,50,000 38,00,000 5,50,000 16.92 Profit before Income Tax (I-II) 7,50,000 12,00,000 4,50,000 60.00 Less: Income Tax – – – – Profit after Income Tax 7,50,000 12,00,000 4,50,000 60.00

#### Answer:

 Comparative Income Statement for the year ended March 31, 2016 and 2017 Particulars March 31, 2016 (Rs) March 31, 2017 (Rs) Absolute Change (Rs) Percentage Change (%) I. Revenue from Operations 40,00,000 50,00,000 10,00,000 25.00 II. Other Income 2,00,000 3,00,000 1,00,000 50.00 III. Total Revenue (I + II) 42,00,000 53,00,000 11,00,000 26.19 IV. Expenses a. Purchases of Stock-in-Trade 32,00,000 34,00,000 2,00,000 6.25 b. Changes in Inventory of Stock-in-Trade (2,00,000) 1,00,000 3,00,000 150.00 c. Employee Benefit Expenses 1,00,000 1,00,000 – – d. Finance Cost 50,000 45,000 (5,000) (10.00) e. Depreciation 25,000 30,000 5,000 20.00 f. Other Expenses 3,00,000 3,25,000 25,000 8.33 34,75,000 40,00,000 5,25,000 15.10 Profit before Income Tax 7,25,000 13,00,000 5,75,000 79.31 Less: Income Tax – – – – Profit after Income Tax 7,25,000 13,00,000 5,75,000 79.31

#### Answer:

 Comparative Income Statement for the year ended March 31, 2016 and 2017 Particulars March 31, 2016 (Rs) March 31, 2017 (Rs) Absolute Change (Rs) Percentage Change (%) I. Revenue from operations 25,00,000 37,50,000 12,50,000 50.00 II. Other Income 5,00,000 4,50,000 (50,000) (10.00) III. Total Revenue (I + II) 30,00,000 42,00,000 12,00,000 40.00 IV. Expenses a. Cost of Materials Consumed 12,50,000 22,50,000 10,00,000 80.00 b. Other Expenses 2,50,000 3,75,000 1,25,000 50.00 15,00,000 26,25,000 11,25,000 75.00 Profit before Income Tax 15,00,000 15,75,000 75,000 5.00 Less: Income Tax @ 50% 7,50,000 7,87,500 37,500 5.00 Profit after Income Tax 7,50,000 7,87,500 37,500 5.00

#### Answer:

 Comparative Income Statement for the year ending March 31, 2012 and 2013 Particulars Note  No. 2012 (Rs) 2013 (Rs) Absolute  Change  (Rs) Percentage Change 1. Revenue from Operations 8,00,000 14,00,000 6,00,000 75 2. Other Income 4,00,000 6,00,000 2,00,000 50 3. Total Revenue (1 + 2) 12,00,000 20,00,000 8,00,000 66.67 4. Expenses a. Other Expenses 11,00,000 17,00,000 6,00,000 54.55 Total Expenses 11,00,000 17,00,000 6,00,000 54.55 5. Profit before Tax ( 3- 4) 1,00,000 3,00,000 2,00,000 200 Less: Income Tax (40%) 40,000 1,20,000 80,000 200 6. Profit After Tax 60,000 1,80,000 1,20,000 200

#### Answer:

 Comparative Income Statement for the year ended March 31, 2016 and 2017 Particulars March 31, 2016 (Rs) March 31, 2017 (Rs) Absolute Change (Rs) Percentage Change (%) I. Revenue from Operations 17,50,000 20,00,000 2,50,000 14.29 II. Other Income 50,000 75,000 25,000 50.00 III. Total Revenue (I + II) 18,00,000 20,75,000 2,75,000 15.28 IV. Expenses a. Purchases of Stock-in-Trade 10,00,000 11,60,000 1,60,000 16.00 b. Changes in Inventory of Stock-in-Trade (25,000) 10,000 35,000 140.00 c. Employee Benefit Expenses 3,00,000 3,00,000 – – d. Depreciation 50,000 50,000 – – e. Other Expenses 75,000 90,000 15,000 20.00 14,00,000 16,10,000 2,10,000 15.00 Profit before Income Tax 4,00,000 4,65,000 65,000 16.25 Less: Income Tax – – – – Profit after Income Tax 4,00,000 4,65,000 65,000 16.25

#### Answer:

 In the Books of Shyam Ltd. Comparative Income Statement for the year ended March 31, 2016 and 2017 Particulars March 31, 2016 (Rs) March 31, 2017 (Rs) Absolute Change (Rs) Percentage Change (%) I. Revenue from Operations 17,50,000 20,00,000 2,50,000 14.29 II. Expenses a. Purchases of Stock-in-Trade 8,25,000 10,00,000 1,75,000 21.21 b. Changes in Inventory of Stock-in-Trade 1,50,000 1,70,000 20,000 13.33 c. Expenses 7,700 11,500 3,800 49.35 Total Expenses 9,82,700 11,81,500 1,98,800 20.23 Profit before Income Tax 7,67,300 8,18,500 51,200 6.67 Less: Income Tax @ 40% 3,06,920 3,27,400 20,480 6.67 Profit after Income Tax 4,60,380 4,91,100 30,720 6.67

#### Answer:

 Common Size Income Statement for the year ended March 31, 2017 Particulars Absolute Amount (Rs) Percentage of Revenue of Revenue from Operations (%) I. Revenue from Operations 15,00,000 100.00 II. Other Incomes 60,000 4.00 Total Revenue (I +II) 15,60,000 104.00 IV. Expenses a. Purchases of Stock-in-Trade 7,50,000 50.00 b. Change in Inventories of Stock-in-Trade 50,000 3.33 c. Other Expenses 2,10,000 14.00 Profit before Income Tax 5,50,000 36.67 Less: Income Tax – – Profit after Income Tax 5,50,000 36.67

#### Answer:

 Common Size Income Statement for the year ended March 31, 2016 and 2017 Particulars Absolute Amount (Rs) Percentage of Revenue (%) 2016 2017 2016 2017 I. Revenue from Operations 15,00,000 18,01,000 100 100 II. Other Incomes 15,000 20,000 1 1.11 Total Revenues (I + II) 15,15,000 18,21,000 101 101.11 IV. Expenses a. Purchase of Stock-in-Trade 9,00,000 10,22,500 60.00 56.77 b. Change in Inventories of Stock-in-Trade 10,000 (10,000) 0.67 (0.55) c. Employees Benefit Expenses 3,00,000 3,30,000 20.00 18.32 d. Other Expenses 1,70,000 2,00,000 11.33 11.10 13,80,000 15,42,500 92 85.65 Profit before Income Tax 1,35,000 2,78,500 9.00 15.46 Less: Income Tax – – - - Profit after Income Tax 1,35,000 2,78,500 9.00 15.46

#### Answer:

 Common Size Income Statement for the year ended….. Particulars Absolute Amount (Rs) Percentage of Revenue (%) Year 1 Year II Year 1 Year II I. Revenue from Operations 14,00,000 16,00,000 100.00 100.00 II. Expenses a. Purchases of Stock-in-Trade 9,00,000 10,00,000 64.28 62.5 b. Change in Inventories of Stock-in-Trade 1,00,000 1,80,000 7.14 11.25 c. Finance Cost 80,000 80,000 5.71 5.00 d. Other Expenses 90,000 1,30,000 6.43 8.12 Profit before Income Tax 2,30,000 2,10,000 16.43 13.13 Less: Income Tax 40,000 36,000 2.84 2.25 Profit after Income Tax 1,90,000 1,74,000 13.57 10.88

#### Answer:

 Common Size Balance Sheet as at March 31, 2017 Particulars Absolute Amount (Rs) Percentage of Balance Sheet Total (%) X Ltd. Y Ltd. X Ltd. Y Ltd. I. Equity and Liabilities 1. Shareholders’ Funds a. Share Capital 9,00,000 12,00,000 60.00 66.67 b. Reserve and Surplus 4,00,000 3,50,000 26.67 19.44 2. Current Liabilities a. Trade Payables 2,00,000 2,50,000 13.33 13.89 Total 15,00,000 18,00,000 100.00 100.00 II. Assets 1. Non-Current Assets a. Fixed Assets 10,00,000 16,00,000 66.67 88.89 2. Current Assets a. Trade Receivables 5,00,000 2,00,000 33.33 11.11 Total 15,00,000 18,00,000 100.00 100.00

Comments:

1. Y Ltd. has a greater share of Capital in the total sources of funds i.e. 66.67% in comparison to 60% of X Ltd.

2. X Ltd. retains 26.67% of their earnings as a part of Reserves and Surplus. Whereas, Y Ltd. retains only 19.44% of their earnings.

3. Y Ltd. has invested major portion of its funds on acquiring the Fixed Assets as these are 88.89% of the total application of funds in comparison to 66.67% of X Ltd. On the other hand, X Ltd. emphasises more on Current Assets as these are 33.33% of the total applications of funds in comparison to 11.11% of Y Ltd.

#### Answer:

 Common Size Balance Sheet as at March 31, 2016 and 2017 Particulars Absolute Amount (Rs) Percentage of Balance Sheet Total (%) March 31, 2016 March 31, 2017 March 31, 2016 March 31, 2017 I. Equity and Liabilities 1. Shareholders’ Funds a. Share Capital (i) Equity Share Capital 8,00,000 6,00,000 42.11 42.55 (ii) Preference Share Capital 4,00,000 2,00,000 21.05 14.18 b. Reserves and Surplus 2,00,000 2,00,000 10.53 14.18 2. Non-Current Liabilities a. Long-Term Borrowings 2,00,000 2,00,000 10.53 14.18 3. Current Liabilities a. Short-Term Borrowings 1,50,000 90,000 7.89 6.38 b. Trade Payables 1,25,000 1,00,000 6.58 7.09 c. Short-Term Provisions 25,000 20,000 1.31 1.42 Total 19,00,000