From the following information, prepare Comparative Balance Sheets of X Ltd.:

$\begin{array}{ccc}\text{Particulars}& \mathrm{31.03.2017}& \mathrm{31.03.2016}\\ & \text{Rs.}& \text{Rs.}\\ \text{Reserve and Surplus}& 12,00,000& 6,00,000\\ \text{Share Capital}& 10,00,000& 10,00,000\\ \text{Trade Payables}& 12,70,000& 9,00,000\\ \text{Land and Buildings}& 16,00,000& 15,00,000\\ \text{Plant and Machinery}& 6,30,000& \text{5,00,000}\\ \text{Goodwill}& -& 1,00,000\\ \text{Investments}& 1,20,000& 1,00,000\\ \text{Current Assets}& 15,20,000& \text{8,00,000}\\ \text{Long term Borrowings}& 4,00,000& 5,00,000\end{array}$

Q.

Prepare a Common size Balance Sheet of the Xerox Ltd. Their Balance Sheet as at 31-03-2017 and 31-03-2018 was as follows:

$\begin{array}{ccc}\text{Particulars}& \text{31-03-2017}& \text{31-03-2018}\\ & \text{(Rs)}& \text{(Rs)}\\ I.\text{EQUITY AND LIABILITIES}& & \\ \left(1\right)\text{Shareholders' Funds:}& & \\ \text{(a) Share Capital}& 9,00,000& 12,00,000\\ \text{(b) Reserve and Surplus}& 4,00,000& 3,50,000\\ \left(2\right)\text{Current Liabilities :}& & \\ \text{(a) Trade Payables}& 2,00,000& 2,50,000\\ \text{Total}& 15,00,000& 18,00,000\\ II.\text{ASSETS}& & \\ \text{(1) Non-current Assets :}& & \\ \text{(a) Fixed Assets}& 10,00,000& 16,00,000\\ \text{(2) Current Assets}& 5,00,000& 2,00,000\\ \text{Total}& 15,00,000& 18,00,000\end{array}$

Q. From the following informations, calculate Return on Investment (or Return on Capital Employed):

Particulars		₹
Share Capital		5,00,000
Reserves and Surplus		2,50,000
Net Fixed Assets		22,50,000
Non-current Trade Investments		2,50,000
Current Assets		11,00,000
10% Long-term Borrowings		20,00,000
Current Liabilities		8,50,000
Long-term Provision		NIL

Q.

From the following information prepare the balance sheet of Jam Ltd. as per the (revised) Schedule VI:

Inventories Rs. 7,00,000; Equity Share Capital Rs. 16,00,000; Plant and Machinery Rs. 8,00,000; Preference Share Capital Rs. 6,00,000; General Reserves Rs. 6,00,000; Bills payable Rs. 1,50,000; Provision for taxation Rs. 2,50,000; Land and Building Rs. 16,00,000; Noncurrent Investments Rs. 10,00,000; Cash at Bank Rs. 5,00,000;Creditors Rs. 2,00,000; 12% Debentures Rs. 12,00,000.

Q.

From the following information prepare the balance sheet of Gitanjali Ltd., as per the (Revised) Schedule VI:

Inventories Rs. 14,00,000; Equity Share Capital Rs. 20,00,000; Plant and Machinery Rs. 10,00,000; Preference Share Capital Rs. 12,00,000; Debenture Redemption Reserve Rs. 6,00,000; Outstanding Expenses Rs. 3,00,000; Proposed Dividend Rs. 5,00,000; Land and Building Rs. 20,00,000; Current Investments Rs. 8,00,000; Cash Equivalent Rs. 10,00,000; Short term loan from Zaveri Ltd. (A Subsidiary Company of Twilight Ltd.) Rs. 4,00,000; Public Deposits Rs. 12,00,000.

Q.

Prepare a common size Balance Sheet of KJ.Ltd from the following information:

$\begin{array}{cccc}\text{Particulars}& \text{Note}& 31-03-2017& 31-03-2016\\ & \text{No.}& \text{(Rs)}& \text{(Rs)}\\ I.\text{Equity and Liabilities}& & & \\ \text{(1) Shareholder's Funds}& & 8,00,000& 4,00,000\\ \text{(2) Non-current Liabilities}& & 5,00,000& 2,00,000\\ \text{(3) Currnt Liabilities}& & 3,00,000& 2,00,000\\ \text{Total}& & 16,00,000& 8,00,000\\ II.\text{Assets}& & & \\ \text{(1) Non-current Assets}& & 10,00,000& 5,00,000\\ \text{(2) Current Assets}& & 6,00,000& 3,00,000\\ \text{Total}& & 16,00,000& 8,00,000\end{array}$