ommon Si2e Balante Shaer

romthe ollouing assets Side

Balance shee 20oy
6 y2 1t OYr endinq
2003

Prepere Common-Slze balante hoot. pr 20D3 20og

Assels kusaesin Lakho
2003 200 4
Cash
200
Debtors 800 300
Stock 300 300
and Buildies 500 470
350
Plcnt
200 I50
rniture
)67D

oln Common- size balonca3koet

Asseb 2003 2064 2.C03 2004

l0 D =5.98
20 0
200 0o-|0-52-/
Cas 900

300xloo_ 15:1-| O xI00=7-6

Delbtors 300 167
300 300 xOo 15:78, 00Xbo .961
Stock 300 |bi6

500 xloo 26-317.

and Buildingg 50o 1 io = 28-4
350 H00 xI0o 21-bf50Do 20-97
Plant
50 200xI00 = o 52 5D xloo = 8.98/
uaniture 200

400

Int erpretation
Cash on total asset rohejea
The gea-
2 003-
2003 oportin
2005 6 10.52

2004- roplion CQuh n tdtal asset prHhe par

200L4
 Ihe ollowi ny Cre Tlc Statements
ABc Ltd
Compar ative
Lncome -

state mont

Taaticl co1s 2000 2Do Pauticulcas 2000 200)

(Rs) (R) Ro R)

Cost Cgoos
Sold Net Sodes 5D loo

Operalin9
epene.

Admunistration 30
Seltling 50

Ne prt 70

50
Soln
Comparative Jncoma Statemant:-

Taaliculars| 2000
200
Absoluke Percentoge
C e Increasel /4,
Decrease Amt
(Amk)
Form -e
150 50x100 = 15.T8%
Net sales C50
850 21 427.
CO GS

30 30
Admn
50 OxIO 25'
Selling
O D = 555/.
le p 180 180

Intenpretokian *
Net peit inee ased by 5.55*|. |due t
|increase in Sales
 Incomn Statement -
CommMon Stze

Theollotuing are he ncorL

raim
2000 20o
ending
x11d r he Lyea
j ea

ecn enclina
Paatlaxs 200
2000
5, 00,0O
3,00,boo
Sales
2,D0,0oo
00,0oD
Cost Sales
2 5 , 00 o
30,000
OperainG.
eporses 30,00d
1500 0

Non- experse
Non-Operakina

Soln:
Common- Stze Income Stactementt
yecu ol Dn Sales
year 2001
Palticulass 2000
5700,00 x1vo = )06
000 toc
Sales 3DO, D 0 0 3,D0,000 \0o
5bo,o0po

,b0,Ooo /00,0bo00 500,00

Less:CoGS 3,00,000 33:33. s0,00D loo
30,00o
25,0oo 25002.00008 3| S00,boo

Less.bperabingExpenoes 75,o0o 58
0o0 38/. 2 , 7 0 , o o 210,00yboz bH}
po,000 500,oOo

Less 16000
j0o 5/ 30,00D 5,00,00bo
lon -opercctinoo 15 Do o 3,00,0oD
ecpenses 2. 4,DoDxiDo =4*)
1b5,0o0o 2/40,oDO 5,D0, oO

b5,OO0 3,00,o Do 55

nterprehation: twtal toAs

toGS
the year 2000,
the pvportion total
(i) o is 33-33/
on sales
total total coGs
i) or Jor he year 2001, the proportionm
Scls
 Comparative Bcdance Sheet

y' Lid, Jou

sheel
ollowing ulance
Jrom he olluring
balanta-Sheat
requived& to prepare Comparati ve
2D05 200
Asses
Liabilitie 2005 2006
Lancl
500
Equiby cajl Biuilcing s
30D Plant 4-20
6reCapited 3b0 Machin eL
200

Stock 200
eserve 50 45

81 Debertwes 00 250 Debtors 250 200

Bl peujable 50 85 Cash 200 240

Sunday Crecitors 1550 25D

250 53 2 5b 530

Soln, -
CoMparati ve Balan ce shoet

Paxticulaas 2p05 200b Absoute

chcnco
Pecenhag
Increaser Chance orl
CP CC) Decreauel c-Px1O
C- P
Liabkties -
500
Equity Capital 3o0-3oo
300
6 r e , Capital xID o3.33
4515D =5)
50 45
Reserve 250-oo = 150 J5 xlo o -1507
8 l Debentur es OD 250
85 85- SD 3 5 xloD= 70"/.
Bills Poujable 250 - 15b -/Oo
250
Sunday Creitors
53D
5 30 - | 2 5 =280 2 8 xloo - 22-4/
1250 250
Acset (-30) -3/^oa
5b0
-

Cnel Builelincis 20 22°/2ooo-}10)

4 90 -2 OO
Plant 4achinony 2 po
Stock 200 200 loo 1OD

Debls 250 200 00 25D f 50)-ku/25J00-20)

Cas lo %oxl0o 207.
2 50 530 530 -125o 28o 98o xio022
1250
 nteapretati sn -
lotal Osset and tabilitis CLre ncreasecd

b92 4"| this increase due increase in

( Liabi likies -Debentures
Bill peuyable

Suncky Creditrs

C) Asse Plant s Machinesy

tock
Cas