Name

Class
Roll No

From the following two balance sheet as at 31st Mar 2010 and 2011, you are required to
prepare a schedule of changes in working capital:
Assets:
Cash 60000 94000
Debtors 240000 230000
Stock in trade 160000 180000
Land 100000 132000
560000 636000

Capital & Liabilities:

Share Capital 400000 500000
Trade Creditors 140000 90000
Retained Earnings 20000 46000
560000 636000

Ans: Net Increase in working capital is Rs.94000

 Mayank Kumar
4BBA H A
1923022

re required to

Statement Showing Changes in Working Capital

Particulars 31.03.2010 31.03.2011 Effect on working capital
Increase Decrease
Assets:
Cash 60000 94000 34000
Debtors 240000 230000 -10000
Stock in trade 160000 180000 20000

Total 460000 504000

Capital & Liabilities:

Trade Creditors 140000 90000 -50000

Total 140000 90000 -50000

Working Capital 320000 414000

(CA-CL)

Net Increase in
working capital 94000