Calculate the trend percentages from the following information taking year ending 2014 as the base year :Current Assets 4|c| As at 31st March 2* 1|c| 2014 1|c| 2015 1|c| 2016 1|c| 2017 3 6 1|c| Rs 1|c| Rs 1|c| Rs 1|c| Rs Inventory 1,00,000 1,25,000 1,40,000 1,50,000 Trade Receivables 50,000 60,000 75,000 1,00,000 Cash and Cash Equivalents 10,000 15,000 25,000 20,000 Other Current Assets 40,000 30,000 60,000 50,000

Q.

Following balances are extracted from the ledger of Shri. Ram as on 31^stMarch, 2012. Prepare Trial Balance as on that date.

Particulars	Rs	Particulars	Rs	Particulars	Rs
Capital	4,50,000	Sales	3.60,000	Coal, Gas & Water	10,000
Drawings	25,000	Cash in hand	5,000	Bills Receivable	20,000
Investment	10,000	Opening stock	40,000	Bills Payable	10,000
Building	70,000	Bad Debts	1,000	Trade Expenses	500
Debtors	20,000	Carriage Inward	5,000	Royalty	9,000
Creditors	25,000	Wages	20,000
Bank Loan	15,000	Plant & Machinery	3,00,000	Purchases	2,35,000
Furniture	60,000	Sales Return	7,000	Salary	20,000
General Insurance	2,000	Bank Charges	500

Q. From the following information, prepare Receipts and Payments Account of Long-town Sports Club for the year ending 31st March, 2019:


Particulars	(₹)	Particulars	(₹)
Opening Balance:		Charity Given	10,000
Cash in Hand	50,000	Match Expenses	30,000
Cash at bank	60,000	Salaries	63,600
Subscription Received:		Honorarium	4,000
2017-18	4,000	12% Investment Purchased	60,000
2018-19	1,40,000	Entrance Fees	4,000
2019-20	8,000	Interest on 12% Investments	6,000
Furniture Purchased	70,000	Closing Balance:
General Donations	20,000	Cash in Hand	24,000
Donations for Tournament	40,000	Cash at Bank	?

Q. Calculate Cash Flow from Operating Activities from the following:

(i) Profit form the year is ₹ 7,00,000 after considering the following items:


Particulars	(₹)
Depreciation on Fixed Assets	40,000
Goodwill Amortised	20,000
Gain on Sale of Land	90,000
Appropriation of Profit towards General Reserve	60,000

(ii) Following is the position of Current Assets and Current Liabiliites


Particulars	Closing Balance (₹)	Opening Balance (₹)
Trade Payables	50,000	75,000
Trade Receivables	75,000	60,000
Prepaid Expenses	10,000	18,000

Q. From the following information, calculate Liquid Ratio:


Particulars	₹	Particulars	₹
Current Assets	2,00,000	Trade Receivables	1,10,000
Inventories	50,000	Current Liabilities	70,000
Prepaid Expenses	10,000

Q.

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

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

Calculate the trend percentages from the following information taking year ending 2014 as the base year :

COMPARATIVE BALANCE SHEET as at 31st March, 2017

COMPARATIVE BALANCE SHEET
as at 31st March, 2017