Question

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

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

Answer 1

$\text{COMMON SIZE BALANCE SHEET}\text{as at 31st March, 2017}\begin{array}{cccccc}\text{Particulars}& \text{Note No.}& \text{Absolute Amount}& \text{Percentage of}& \text{Total}& \\ & & & & \text{Balance Sheet}& \\ & & 2016& 2017& 2016& 2017\\ \text{I. Equity and Liabilities}& & & & & \\ \text{(1) Shareholder's Funds}& & 4,00,000& 8,00,000& 50.00& 50.00\\ \text{(2) Non-current Liabilities}& & 2,00,000& 5,00,000& 25.00& 31.25\\ \text{(3) Currnt Liabilities}& & 2,00,000& 3,00,000& 25.00& 18.75\\ \text{Total}& & 8,00,000& 16,00,000& 100.00& 100.00\\ \text{II. Assets}& & & & & \\ \text{(1) Non-current Assets}& & 5,00,000& 10,00,000& 62.5& 62.5\\ \text{(2)Current Assets~}& & 3,00,000& 6,00,000& 37.5& 37.5\\ \text{Total}& & 8,00,000& 16,00,000& 100.00& 100.00\end{array}$