PARTICULARS

EQUITY SHARE CAPITAL

FIXED ASSETS
RESERVES & SURPLUS
INVESTMENTS
LONG TERM LOANS
CURRENT ASSETS
CURRENT LIABILITIES

COMPARATIVE BALANCE PROBLEM

PARTICULARS
EQUITY SHARE CAPITAL
FIXED ASSETS
RESERVES & SURPLUS
INVESTMENTS
LONG TERM LOANS
CURRENT ASSETS
CURRENT LIABILITIES

COMPARATIVE BALANCE SHEET AS ON 31.3.2014 & 3

ASSETS
CURRENT ASSETS
INVESTMENT ASSETS
FIXED ASSETS
LIABILITY
CURRENT LIABILITY
EQUITY SHARE CAPITAL
RESERVES & SURPLUS
LONG TERM LOANS

PREPARE COMPARATIVE INCOME STATEMENT FROM THE FOLLOWING DATA

INCOME STATEMENT
NET SALES
COST OF GOODS SOLD
ADMINISTRATIVE EXPENSES
SELLING EXPENSES
NET PROFIT

COMPARATIVE INCOME STATEMENT FOR THE YEAR ENDED 31.3.2013

PARTICULARS
NET SALES
COST OF GOODS SOLD
GROSS PROFIT
ADMINISTRATIVE EXPENSES
SELLING EXPENSES
NET PROFIT

COMMON SIZE STATEMENTS

FOLLOWING ARE THE INCOME STATEMENTS OF A COMPANY FOR THE YEARS E

PARTICULARS
SALES
MISCELLANEOUS INCOME
EXPENSES:
COST OF SALES
OFFICE EXPENSES
SELLING EXPENSESINTEREST
INTEREST
NET PROFIT

COMMON SIZE INCOME STATEMENT FOR THE YEARS ENDING DEC 2011 AND D
Sales
Less: Cost of Sales
Gross Profit
Operating Expenses:
Office expenses
Selling expenses
Total
Operating profit
Miscellaneous income
Total income
Less: Non operating expenses
Interest

Net profit

THE FOLLOWING ARE THE BALANCE SHEETS OF X LTD AND Y LTD FOR THE YE
LIABILITIES

EQUITY SHARE CAPITAL

PREFERENCE SHARE CAPITAL
RESERVE AND SURPLUS
LOANS
BILLS PAYABLE
SUNDRY CREDITORS
OUTSTANDING EXPENSES
DIVIDEND DECLARED

COMMON SIZE BALANCE SHEET OF X LTD. AND Y LTD

CAPITAL AND RESERVES:

EQUITY SHARE CAPITAL
PREFERENCE SHARE CAPITAL
RESERVE AND SURPLUS
loans

Current Liabilites
BILLS PAYABLE
SUNDRY CREDITORS
OUTSTANDING EXPENSES
DIVIDEND DECLARED

TOTAL LIABILITY
ASSETS
LAND AND BUILDING
PLANT AND MACHINERY
CURRENT ASSETS
INVESTMENT (TEMPORARY)
BOOK DEBTS
PREPAID EXPENSES
CASH AND BANK

TOTAL ASSETS

TREND ANALYSIS
WITH THE HELP OF SERIES OF INFORMATION TREND LINE IS COMPUTED
THE METHOD DETERMINES THE DIRECTION UPWARDS OR DOWNWARDS AND
FIRST YEAR IS TAKEN AS BASE YEAR
PROCEDURE IN CALCULATING TREND
FIRST YEAR TAKEN AS BASE YEAR
THE FIGURES OF BASE YEAR ARE TAKEN AS 100
THE TREND PERCENTAGE IS CALCULATED IN RELATION TO BASE YEAR
EACH FIGURE IS DIVIDED BY THE BASE YEAR FIGURE

CALCULATE TREND PERCENTAGES FROM THE FOLLOWING FIGURES OF X LTD

YEAR
2011
2012
2013
2014
2015
YEAR
2011
2012
2013
2014
2015

31.03.2014

31.03.2015
5000000 5000000
7200000 6000000
1200000 1000000
1000000 1000000
3000000 3000000
2100000 3000000
1100000 1000000

E PROBLEM
31.03.2014
5000000
7200000
1200000
1000000
3000000
2100000
1100000

31.03.2015
5000000
6000000
1000000
1000000
3000000
3000000
1000000

PARATIVE BALANCE SHEET AS ON 31.3.2014 & 31.3.2015

3000000

2100000

-900000

-30

1000000 1000000
6000000 7200000
10000000 10300000

0
1200000
300000

20
3

1000000 1100000
5000000 5000000
1000000 1200000
3000000 3000000
10000000 10300000

100000
0
200000
0
300000

INCOME STATEMENT FROM THE FOLLOWING DATA

2013
600
400
20
10
170

2014
750
600
20
10
120

10
20
3

ME STATEMENT FOR THE YEAR ENDED 31.3.2013 & 31.03.2014

2013
600
400
200
20
10
170

2014 INCREASE/DECREASE
% CHANGE
750
150
25
600
200
50
150
-50
-25
20
0
0
10
0
0
120
-50 -29.41176

NCOME STATEMENTS OF A COMPANY FOR THE YEARS ENDING DEC.31 2011 AND 2012

2011
500
20
520

2012
700
15
715

325
20
30
25
400
120

510
25
45
30
610
105

STATEMENT FOR THE YEARS ENDING DEC 2011 AND DEC 2002
Rs.
%
Rs.
500
100
325
65
175
35

%
700
100
510 72.85714
190
27.14

20
30
50

4
6
10

25
45
70

3.58
6.42
10

125
20

25
4

120
15

17.14
2.14

145

29

135

19.28

25

30

4.28

expenses

120

24

105

15

HE BALANCE SHEETS OF X LTD AND Y LTD FOR THE YEAR ENDING 31ST OF DECEMBER 2015
X LTD
Y LTD
ASSETS
X LTD
Rs.
Rs.
RS.
250000
120000
50000
350000
25000
18000
8590
2000

170000 LAND AND BUILDING

80000 PLANT AND MACHINERY
70000 INVESTMENT (TEMPORAR
279000 BOOK DEBTS
14000 PREPAID EXPENSES
8000 CASH AND BANK
4500
7500

823590

350000
270000
72000
47500
35400
48690

633000

823590

E SHEET OF X LTD. AND Y LTD

X LTD

Y LTD

Rs.

RS.

250000
120000
50000
420000
350000

30.35491
14.57036
6.070982
50.9962
42.49687

25000
18000
8590
2000
53590

3.035491
2.185553
1.042995
0.242839
6.506878

823590

100

350000 42.49687
270000 32.7833
620000 75.2802
72000
47500
35400
48690
203590

8.742214
5.767433
4.298255
5.911922
24.71982

%
170000
80000
70000
320000
279000

26.85624
12.63823
11.05845
50.5529
44.07583

14000 2.21169
8000 1.263823
4500
0.7109
7500 1.184834
34000 5.371248
633000

100

275000 43.44392
300000 47.39336
575000 90.8373
12000 1.895735
25000 3.949447
0
21000 3.317536
58000 9.162717

823590

100

633000

100

IES OF INFORMATION TREND LINE IS COMPUTED

NES THE DIRECTION UPWARDS OR DOWNWARDS AND INVOLVES THE COMPUTATION OF PERCENTAGE RELATIO
S BASE YEAR

ATING TREND
ASE YEAR
YEAR ARE TAKEN AS 100
GE IS CALCULATED IN RELATION TO BASE YEAR
D BY THE BASE YEAR FIGURE

CENTAGES FROM THE FOLLOWING FIGURES OF X LTD TAKING 2011 AS BASE YEAR & INTREPRET THEM
SALES
1881
2340
2665
3021
3768
SALES

STOCK
PROFIT BEFORE TAX
709
321
781
435
816
458
944
527
1154
672

TREND
STOCK
1881
100
2340
124
2665
101
3021
113
3768
102

TREND
709
100
781
110
816
101
944
101
1154
122

% CHANGE

Y LTD
RS.
275000
300000
12000
25000
21000

633000

N OF PERCENTAGE RELATIONSHIP THAT EACH STATEMENT ITEM BEARS TO THE SAME TIME IN THE BASE YEAR.

& INTREPRET THEM

PROFIT BE TREND
321
100
435
136
458
101
527
115
672
102

ME IN THE BASE YEAR.