Question

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:

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

Answer 1

COMMON SIZE BALANCE SHEET
as at 31-03-2017 and 31-03-2018
$$\begin{array}{ccccc}\text{Particulars}& & & \text{Percentage of Balance Sheet}& \text{Total}\\ & 31-03-2017& 31-03-2018& 31-03-2017& 31-03-2018\\ & \text{(Rs)}& \text{(Rs)}& & \\ I.\text{Equity and Liabilities}& & & & \\ 1.\text{Shareholders'Funds}& & & & \\ \text{(a) Share Capital}& 9,00,000& 12,00,000& 60.00& 66.67\\ \text{(b) Reserve and Surplus}& 4,00,000& 3,50,000& 26.67& 19.44\\ 2.\text{Current Liabilities}& & & & \\ \text{(a) Trade Payables}& 2,00,000& 2,50,000& 13.33& 13.89\\ \text{Total}& 15,00,000& 18,00,000& 100.00& 100.00\\ II.\text{Assets}& & & & \\ 1.\text{Non-current Assets}& & & & \\ \text{(a) Fixed Assets}& 10,00,000& 16,00,000& 66.67& 88.89\\ 2.\text{Current Assets}& 5,00,000& 2,00,000& 33.33& 11.11\\ \text{Total}& 15,00,000& 18,00,000& 100.00& 100.00\end{array}$$