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Prepare a Common Size Balance Sheet of KJ Ltd. from the following information:-

 

Particulars 31.3.2017 31.3.2016
I. EQUITY AND LIABILITIES:    
(1) Shareholder’s Funds 8,00,000 4,00,000
(2) Non-Current Liabilities 5,00,000 2,00,000
(3) Current Liabilities 3,00,000 2,00,000
Total 16,00,000 8,00,000
II. ASSETS:    
(1) Non-Current Assets: Property, Plant and Equipment and Intangible Assets 10,00,000 5,00,000
(2) Current Assets 6,00,000 3,00,000
Total 16,00,000 8,00,000

 

[Ans.]

 

  31.3.2016 31.3.2017
Shareholder’s Funds 50.00 50.00
Non-Current Liabilities 25.00 31.25
Current Liabilities 25.00 18.75
Non-Current Assets: Property, Plant and Equipment and Intangible Assets 62.50 62.50
Current Assets 37.50 37.50
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