COMPANIES ACT 2013 BALANCE SHEET

Particulars

I. EQUITY AND LIABILITIES

(1) Shareholder's funds
(a) Equity Share Capital
(b) Reserves and surplus
(c) Preference Share Capital

(2) Non-current liabilities

(a) Long-term borrowings
(b) Deferred tax liabilities (Net)
(c) Other long term liabilities
(d) Long-term provisions

(3) Current liabilities

(a) Short-term borrowings
(b) Trade payables
(c) Other current liabilities
(d) Short-term provisions

Total

II. ASSETS
Non-current Assets
(1) (a) Fixed assets
(i) Tangible assets
(ii) Intangible assets
(iii) Capital work-in
progress
(iv) Intangible assets
under development
(b) Non-current investments
(c) Deferred tax assets (Net)
(d) Long-term loans and
advances
(e) Other non-current assets

(2) Current assets

 (a) Current investments
(b) Inventories
(c) Trade receivables
(d) Cash and cash equivalents
(e) Short-term loans and advances
(f) Other current assets

Total
E SHEET

₹
₹
 BALANCE SHEET
Particulars ₹
I. EQUITY AND LIABILITIES
(1) Shareholder's funds
(a) Equity Share Capital 140,000.00
(b) Reserves and surplus 50,000.00
(c) Preference Share Capital 150,000

(2) Non-current liabilities

(a) Long-term borrowings 200,000
(b) Deferred tax liabilities (Net)
(c) Other long term liabilities
(d) Long-term provisions

(3) Current liabilities

(a) Short-term borrowings
(b) Trade payables 55,000
(c) Bills Payable 40,000
(d) Short-term provisions

Total

II. ASSETS
Non-current assets
(1) (a) Fixed assets
(i) Tangible assets
Land 150,000
Building 100,000
Machinery 50,000
(ii) Intangible assets
(iii) Capital work-in progress
(iv) Intangible assets under development
(b) Non-current investments
(c) Deferred tax assets (Net)
(d) Long-term loans and advances
(e) Other non-current assets

(2) Current assets

(a) Current investments
(b) Inventories 30,000
(c) Trade receivables 13,000
(d) Cash and cash equivalents
(e) Short-term loans and advances
 (f) Other current assets 32,000

Total
 ₹

340,000.00

200,000

95,000

635,000

300,000

260,000
 75,000.00

635,000.00
 BALANCE SHEET Commonsize Analysis
Particulars ₹
I. EQUITY AND LIABILITIES
(1) Shareholder's funds
(a) Equity Share Capital 140,000.00
(b) Reserves and Surplus 50,000.00
(c) Preference Share Capital 150,000.00

(2) Non-current liabilities

(a) 12% Debentures 200,000.00
(b) Deferred tax liabilities (Net)
(c) Other long term liabilities
(d) Long-term provisions

(3) Current liabilities

(a) Short-term borrowings
(b) Trade payables Creditors 55,000.00
(c) Bills Payable 40,000.00
(d) Short-term provisions

Total

II. ASSETS
Non-current assets
(1) (a) Fixed assets
(i) Tangible assets
PPE
Land 150,000.00
Building 100,000.00
Machinery 50,000.00
(ii) Intangible assets
(iii) Capital work-in progress
(iv) Intangible assets under development
(b) Non-current investments
(c) Deferred tax assets (Net)
(d) Long-term loans and advances
(e) Other non-current assets

(2) Current assets

(a) Current investments
(b) Inventories
(c) Trade Stock Debtors/ Accounts receivables/
receivables/ 30,000.00
receivables 13,000.00
(d) Cash and cash equivalents
 (e) Short-term loans and advances
(f) Other current assets 32,000.00

Total

Stock
Material Cloth
WIP Unfinished Shirts
Fished Goods Shirt
nsize Analysis
₹ % % 20000 80000 100000
25000 80000
15000 80000
22.05 Equity Dividend
7.87
340,000.00 23.62 53.54 Prefernce Dividend

Buyback

200,000 31

8.66
6.30
95,000 14.96

635,000 100

23.62
15.75
300,000 7.87 47.24

260,000.00 40.94

4.72
2.05
 75,000.00 5.04 11.81

635,000.00 100.00

1,000.00 50
finished Shirts 1000
50,000.00 15000
70000 30000
 BALANCE SHEET Comparative Analysis
Particulars 2022 2023 Difference
I. EQUITY AND LIABILITIES ₹ ₹ ₹
(1) Shareholder's funds
(a) Equity Share Capital 140,000.00 500,000 360,000
(b) Reserves and Surplus 50,000.00 100,000 50,000
(c) Preference Share Capital 150,000.00 200,000.00 50,000
340,000.00 800,000.00 460,000
(2) Non-current liabilities
(a) 12% Debentures 200,000.00 200,000.00 -
(b) Deferred tax liabilities (Net)
(c) Other long term liabilities
(d) Long-term provisions

(3) Current liabilities

(a) Short-term borrowings
(b) Trade payables Creditors 55,000.00 60,000.00 5,000
(c) Bills Payable 40,000.00 45,000.00 5,000
(d) Short-term provisions 95,000 -
-
Total 635,000.00 1,500,000 865,000
-

II. ASSETS 0
Non-current assets -
(1) (a) Fixed assets -
(i) Tangible assets -
PPE -
Land 150,000.00 600,000.00 450,000
Building 100,000.00 200,000.00 100,000
Machinery 50,000.00 250,000 200,000
(ii) Intangible assets -
(iii) Capital work-in progress -
(iv) Intangible assets under development -
(b) Non-current investments 260,000.00 300,000.00 40,000
(c) Deferred tax assets (Net)
(d) Long-term loans and advances
(e) Other non-current assets

(2) Current assets

(a) Current investments
 (b) Inventories
(c) Trade Stock Debtors/ Accounts receivables/
receivables/ 30,000.00 100,000.00 70,000
receivables 13,000.00 50,000.00 37,000
(d) Cash and cash equivalents
(e) Short-term loans and advances
(f) Other current assets 32,000.00 (32,000)
-
Total 635,000.00 1,500,000.00 1,270,000.00

Stock
Material Cloth 1,000.00
WIP Unfinished Shirts
Fished Goods Shirt 50,000.00
% 20000 80000 100000 70000 30000
% 25000 80000
15000 80000
257.14 Equity Dividend
100.00
33.33 Prefernce Dividend
135.29

- Buyback

9.09
12.50

136

300.00
100.00
400.00

15.38
233.33
284.62

(100.00)

200.00

50
1000
15000
 BALANCE SHEET Trend Analysis
Particulars 2022
I. EQUITY AND LIABILITIES ₹
(1) Shareholder's funds
(a) Equity Share Capital 140,000.00
(b) Reserves and Surplus 50,000.00
(c) Preference Share Capital 150,000.00
340,000.00
(2) Non-current liabilities
(a) 12% Debentures 200,000.00
(b) Deferred tax liabilities (Net)
(c) Other long term liabilities
(d) Long-term provisions

(3) Current liabilities

(a) Short-term borrowings
(b) Trade payables Creditors 55,000.00
(c) Bills Payable 40,000.00
(d) Short-term provisions

Total 635,000.00

II. ASSETS
Non-current assets
(1) (a) Fixed assets
(i) Tangible assets
PPE
Land 150,000.00
Building 100,000.00
Machinery 50,000.00
(ii) Intangible assets
(iii) Capital work-in progress
(iv) Intangible assets under development
(b) Non-current investments 260,000.00
(c) Deferred tax assets (Net)
(d) Long-term loans and advances
(e) Other non-current assets

(2) Current assets

(a) Current investments
(b) Inventories
(c) Trade Stock Debtors/ Accounts receivables/
receivables/ 30,000.00
receivables 13,000.00
(d) Cash and cash equivalents
 (e) Short-term loans and advances
(f) Other current assets 32,000.00

Total 635,000.00

Stock
Material Cloth
WIP Unfinished Shirts
Fished Goods Shirt
Analysis
2023 2024 2023 2024 20000 80000 100000
₹ ₹ % % 25000 80000
15000 80000
500,000 280,000 357.14 200.00 Equity Dividend
100,000 100,000 200.00 200.00
200,000.00 300,000 133.33 200.00 Prefernce Dividend
800,000.00 680,000 235.29 200.00
-
200,000.00 400,000 100.00 200.00 Buyback
-
-
-
-
-
-
60,000.00 110,000 109.09 200.00
45,000.00 80,000 112.50 200.00
95,000 -
-
1,500,000 1,270,000 236 200
-

0
-
-
-
-
600,000.00 300,000 400.00 200.00
200,000.00 200,000 200.00 200.00
250,000 100,000 500.00 200.00
-
-
-
300,000.00 520,000 115.38 200.00
-
-
-
-
-
-
100,000.00 60,000 333.33 200.00
50,000.00 26,000 384.62 200.00
-
 -
64,000 - 200.00
-
1,500,000.00 1,270,000 236 200

1,000.00 50
finished Shirts 1000
50,000.00 15000
70000 30000
 Assets = Liabilities + Owner’s Equity
Non Current Assets + Current Assets = Non Current Liabilities + Current L

ABC Co. has Owner’s Equity of

$ 1,50,000 and total assets of $
1 4,00,000. What is the amount of
ABC's total liabilities ?

250000
40000
300000
50000

ABC Co. has Owner’s Equity of

$ 2,50,000 and total liabilities of
2 $ 50,000. What is the amount of
ABC's total assets ?

250000
40000
300,000
50000

ABC Co. has total assets of $

2,50,000 and total liabilities of $
3 50,000. What is the amount of
ABC's owner's equity?

250000
40000
200,000
50000
 ABC Co. has current assets of
$50,000 and total assets of
$150,000. ABC has current
liabilities of $30,000 and total
4
liabilities of $80,000. What is the
amount of ABC's owner's equity?

70,000
40000
80000
50000

ABC Co. has current assets of $

50,000 and total assets of
5 $150,000. What is the amount of
ABC's non current assets ?

100,000
150000
80000
50000

ABC Co. has non current assets

of $ 1,50,000 and total assets of $
6 2,50,000. What is the amount of
ABC's current assets ?

250000
150000
100,000
50000

ABC Co. has non current liability

of $ 1,50,000 and total liability of
7 $ 3,50,000. What is the amount of
ABC's current liability?
 250000
150000
200,000
50000

ABC Co. has current liability of $

1,00,000 and total liability of $
8 4,50,000. What is the amount of
ABC's non current liability?

350000
250000
100000
450000
’s Equity
abilities + Current Liabilities + Owner’s Equity
 Sum 1

Cash at Bank 12,500 Land and Building 200,000

Expenses paid in Advance 15,500 Stock 68,250
Creditors 101,500 Debtors 130,750
Bills receivable 5,250 Plant and Machinery 136,000
12% Debentures 62,500 Loan from bank 100,000
Equity Share Capital 250,000
Profit and Loss Account 54,250

1 Calculate Non-current 336000 2 Calculate

Assets Current
Assets
136000
100000
200000

3 Calculate Current 227000 4 Calculate

Liabilities Sharehold
er's funds
300000
101500
400000

5 Calculate Non-current 162500

liabilities
250000
304250
400000
227000

300000
232250
400000

200000

250000
304250
400000