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Analyse the performance of Shruti Ltd. or the year ending 31 March 2019.2018.2017 and 2016 with
the help of information give below by using accounting ratio:
BALANCE SHEET
As at 31st March, 2019
Particulars Note
No.
₹
I. EQUITY AND LIABILITIES:
Shareholder’s Funds :
Share Capital
Reserves & Surplus
Non-Current Liabilities :
Long term Borrowings
Current Liabilities
Trade Payable
Outstanding Expenses
TOTAL
II. ASSETS:
Non-Current Assets:
Fixed
Investment
Current Assets:
Inventory
Trade Receivables
Prepaid Expenses
Cash & Cash Equivalents
TOTAL
8,00,000
6,60,000
3,00,000
6,00,000
40,000
24,00,000
6,30,000
1,70,000
8,75,000
5,50,000
1,65,000
10,000
24,00,000
Revenue from Operations for the year ₹ 21,20,000.
BALANCE SHEET
As at 31st March, 2018
Particulars Note
No.
₹
I. EQUITY AND LIABILITIES:
Shareholder’s Funds :
Share Capital
Reserves & Surplus
Non-Current Liabilities :
Long term Borrowings
Current Liabilities
Trade Payable
Outstanding Expenses
TOTAL
II. ASSETS:
Non-Current Assets:
Fixed Assets
Investment
Current Assets:
Inventory
Trade Receivables
Prepaid Expenses
Cash & Cash Equivalents
TOTAL
8,00,000
4,25,000
2,00,000
5,10,000
65,000
20,00,000
7,00,000
80,000
5,00,000
5,10,000
1,90,000
20,000
20,00,000
Revenue from Operations for the year ₹ 22,00,000
BALANCE SHEET
As at 31st March, 2016
Particulars Note
No.
₹
I. EQUITY AND LIABILITIES:
Shareholder’s Funds :
Share Capital
Reserves & Surplus
Non-Current Liabilities :
Long term Borrowings
Current Liabilities
Trade Payable
TOTAL
II. ASSETS:
Non-Current Assets:
Fixed Assets
Current Assets:
Inventory
Trade Receivables
Prepaid Expenses
Cash & Cash Equivalents
TOTAL
6,00,000
3,90,000
2,50,000
5,60,000
18,00,000
6,70,000
4,25,000
5,50,000
1,45,000
10,000
18,00,000
Revenue from Operations for the year ₹ 24,00,000
BALANCE SHEET
As at 31st March, 2016
Particulars Note
No.
₹
I. EQUITY AND LIABILITIES:
Shareholder’s Funds :
Share Capital
Reserves & Surplus
Non-Current Liabilities :
Long term Borrowings
Current Liabilities
Trade Payable
TOTAL
II. ASSETS:
Non-Current Assets:
Fixed Assets
Current Assets:
Inventory
Trade Receivables
Prepaid Expenses
Cash & Cash Equivalents
TOTAL
4,50,000
3,00,000
2,50,000
5,00,000
15,00,000
5,00,000
3,50,000
4,37,500
2,12,500
-
15,00,000
Revenue from Operations for the year ₹ 26,25,000
The following is the balance sheet of Divyansh Ltd. for the year ended 2016 and 2017.
BALANCE SHEET
As on 31st March, 2016 and 31st March, 2017
Particulars Note No. 31st
March 2017 31st
March 2016
I.EQUITY AND LIABILITIES
1.Shareholder’s Funds
(a) Share Capital 2,50,000 2,00,000
(b) Reserve and Surplus
(i) General Reserve 60,000 50,000
(ii)Profit & Loss A/c 30,000 30,500
2.Non-Current Liabilities
Long term Borrowings - 70,000
3.Current Liabilities
(a) Trade Payables
Sundry Creditors 1,35,200 1,50,000
(c) Short term provisions
Provisions for Tax 35,000 30,000
TOTAL 5,10,800 5,30,500
II.ASSETS
1.Non-Current Assets
(i)Land & Building 1,90,000 2,00,000
(ii)Machinery 1,69,000 1,50,000
(iii)Goodwill 5,000 -
2.Non-Current Assets
(a)Inventories 74,000 1,00,000
(b)Trade Receivables Debtor 64,200 80,000
(c)Cash & Cash Equivalents
(i)Cash in Hand 600 500
(ii)Cash at Bank 8,000 -
TOTAL 5,10,800 5,30,500
Additional Information
i. Depreciation on machinery charged 12.000.
ii. Assets of another company were purchased for a consideration of 50,000 payable in
shares and for this purpose the assets were purchased as stock for 20,000 and
Machinery for 25.000.
iii. Additional Machinery was further purchased for 8,000.
iv. Loss on sale of Machinery 200 was written off to General Reserve. Provision for Tax
during the year was 33.000.
v. Dividend paid during the year was 23.000.
Prepare: (i) Cash Flow Statement as per AS-3 (Revised)
(i) Comment on the company's Result.
project ratio analysis of bcom studies .

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project ratio analysis of bcom studies .

  • 1. Analyse the performance of Shruti Ltd. or the year ending 31 March 2019.2018.2017 and 2016 with the help of information give below by using accounting ratio: BALANCE SHEET As at 31st March, 2019 Particulars Note No. ₹ I. EQUITY AND LIABILITIES: Shareholder’s Funds : Share Capital Reserves & Surplus Non-Current Liabilities : Long term Borrowings Current Liabilities Trade Payable Outstanding Expenses TOTAL II. ASSETS: Non-Current Assets: Fixed Investment Current Assets: Inventory Trade Receivables Prepaid Expenses Cash & Cash Equivalents TOTAL 8,00,000 6,60,000 3,00,000 6,00,000 40,000 24,00,000 6,30,000 1,70,000 8,75,000 5,50,000 1,65,000 10,000 24,00,000 Revenue from Operations for the year ₹ 21,20,000.
  • 2. BALANCE SHEET As at 31st March, 2018 Particulars Note No. ₹ I. EQUITY AND LIABILITIES: Shareholder’s Funds : Share Capital Reserves & Surplus Non-Current Liabilities : Long term Borrowings Current Liabilities Trade Payable Outstanding Expenses TOTAL II. ASSETS: Non-Current Assets: Fixed Assets Investment Current Assets: Inventory Trade Receivables Prepaid Expenses Cash & Cash Equivalents TOTAL 8,00,000 4,25,000 2,00,000 5,10,000 65,000 20,00,000 7,00,000 80,000 5,00,000 5,10,000 1,90,000 20,000 20,00,000 Revenue from Operations for the year ₹ 22,00,000
  • 3. BALANCE SHEET As at 31st March, 2016 Particulars Note No. ₹ I. EQUITY AND LIABILITIES: Shareholder’s Funds : Share Capital Reserves & Surplus Non-Current Liabilities : Long term Borrowings Current Liabilities Trade Payable TOTAL II. ASSETS: Non-Current Assets: Fixed Assets Current Assets: Inventory Trade Receivables Prepaid Expenses Cash & Cash Equivalents TOTAL 6,00,000 3,90,000 2,50,000 5,60,000 18,00,000 6,70,000 4,25,000 5,50,000 1,45,000 10,000 18,00,000 Revenue from Operations for the year ₹ 24,00,000
  • 4. BALANCE SHEET As at 31st March, 2016 Particulars Note No. ₹ I. EQUITY AND LIABILITIES: Shareholder’s Funds : Share Capital Reserves & Surplus Non-Current Liabilities : Long term Borrowings Current Liabilities Trade Payable TOTAL II. ASSETS: Non-Current Assets: Fixed Assets Current Assets: Inventory Trade Receivables Prepaid Expenses Cash & Cash Equivalents TOTAL 4,50,000 3,00,000 2,50,000 5,00,000 15,00,000 5,00,000 3,50,000 4,37,500 2,12,500 - 15,00,000 Revenue from Operations for the year ₹ 26,25,000
  • 5. The following is the balance sheet of Divyansh Ltd. for the year ended 2016 and 2017. BALANCE SHEET As on 31st March, 2016 and 31st March, 2017 Particulars Note No. 31st March 2017 31st March 2016 I.EQUITY AND LIABILITIES 1.Shareholder’s Funds (a) Share Capital 2,50,000 2,00,000 (b) Reserve and Surplus (i) General Reserve 60,000 50,000 (ii)Profit & Loss A/c 30,000 30,500 2.Non-Current Liabilities Long term Borrowings - 70,000 3.Current Liabilities (a) Trade Payables Sundry Creditors 1,35,200 1,50,000 (c) Short term provisions Provisions for Tax 35,000 30,000 TOTAL 5,10,800 5,30,500 II.ASSETS 1.Non-Current Assets (i)Land & Building 1,90,000 2,00,000 (ii)Machinery 1,69,000 1,50,000 (iii)Goodwill 5,000 - 2.Non-Current Assets (a)Inventories 74,000 1,00,000 (b)Trade Receivables Debtor 64,200 80,000 (c)Cash & Cash Equivalents (i)Cash in Hand 600 500 (ii)Cash at Bank 8,000 - TOTAL 5,10,800 5,30,500 Additional Information i. Depreciation on machinery charged 12.000. ii. Assets of another company were purchased for a consideration of 50,000 payable in shares and for this purpose the assets were purchased as stock for 20,000 and Machinery for 25.000. iii. Additional Machinery was further purchased for 8,000. iv. Loss on sale of Machinery 200 was written off to General Reserve. Provision for Tax during the year was 33.000. v. Dividend paid during the year was 23.000. Prepare: (i) Cash Flow Statement as per AS-3 (Revised) (i) Comment on the company's Result.