Professional Documents
Culture Documents
(Rs in lakhs)
Balance sheet
Particulars
I-Sources of funds
1) Share holders funds
Share capital
Reserves and surplus
2) Loan Funds
Secured loans
Unsecured loans
3) Deferred tax
Total
II-Application of funds
1) Fixed assets
Gross Block
Less depreciation
Net Block
2) Investments
3) Current Assets, loans & advances
Inventories
Sundry Debtors
Cash & Bank Balance
Loans & advances
Sch
No
Audited
31.03.11
Audited
31.03.12
Audited
31.03.13
1
2
36.94
94.13
36.94
105.04
36.94
119.25
3
4
81.02
36.37
10.61
259.07
122.89
39.48
15.28
319.63
144.32
47.14
17.56
365.21
106.46
22.68
83.78
0.23
127.60
31.10
96.50
0.23
134.55
37.52
97.03
0.23
58.93
95.68
4.29
31.57
190.47
20.75
169.72
5.34
259.07
86.34
126.92
7.05
21.78
242.08
29.04
213.04
9.86
319.63
75.23
147.25
3.93
54.08
280.49
24.58
255.91
12.04
365.21
6
7
Particulars
Sch
No
Audited
31.03.11
Audited
31.03.12
Audited
31.03.13
10
11
400.54
5.02
405.56
521.63
(0.04)
521.59
744.53
(0.29)
744.24
12
13
14
15
16
17
271.46
12.06
10.43
4.24
9.33
26.34
46.14
7.78
0.09
0.18
388.05
355.09
13.72
9.12
5.76
11.28
28.40
69.88
8.41
0.09
0.18
501.93
560.27
13.13
8.11
8.77
12.64
47.58
64.05
7.13
17.51
5.31
12.20
6.76
19.66
6.82
12.84
6.75
22.56
6.21
16.35
6.95
5.44
6.09
9.40
721.68
Page No 1
31.03.11
34.34
2.60
36.94
31.03.12
34.34
2.60
36.94
31.03.13
34.34
2.60
36.94
1.76
64.44
13.07
14.86
94.13
2.86
64.44
19.16
18.58
105.04
3.96
64.44
28.56
22.29
119.25
76.02
5.00
81.02
117.01
5.88
122.89
135.54
8.78
144.32
29.71
6.66
36.37
32.79
6.69
39.48
32.81
4.64
9.69
47.14
106.46
127.60
134.55
22.68
83.78
31.10
96.50
37.52
97.03
0.23
0.23
0.23
0.23
0.23
0.23
26.88
32.05
58.80
27.54
44.02
31.21
18.54
77.14
4.29
11.05
115.87
7.05
29.82
117.43
3.93
8.49
4.61
18.47
190.47
7.36
4.61
9.80
242.08
45.71
4.62
3.75
280.49
3.38
0.50
14.92
1.95
20.75
6.32
3.78
17.00
1.94
29.04
3.38
1.35
13.97
5.88
24.58
5.34
5.34
9.86
9.86
12.04
12.04
390.65
5.96
3.93
400.54
515.54
0.86
5.23
521.63
738.97
0.55
5.01
744.53
Page-2
Schedule -11
Opening stock of Finished goods
Less excise duty payable
Closing stock of Finished goods
Increase /decrease of Finished goods
Schedule -12
Opening stock + purchases-closing stock
Schedule -13
Power & fuel
Repairs to machinery
Stores consumed
Total
Schedule -14
Salary & wages
Contribution to PF and other funds
Staff and workers welfare
Total
Schedule -15
Proff tax, Telephones, Professional charges
Registrations
and
renewals,
Insurance
charges,
Conveyance expenses, books and periodicals,
Donations, rentals, Audit fees etc.
Total
Schedule -16
Interest to others, banks on CC & TL
Total
Schedule -17
Advertisement, sales promotion, sales commission,
discount on sales, etc.
Total
31.03.101
29.63
2.60
32.05
5.02
31.03.12
32.05
4.47
27.54
(0.04)
31.03.13
27.54
3.87
23.38
(0.29)
271.46
355.09
560.27
11.17
0.75
0.14
12.06
13.20
0.52
13.72
11.68
0.98
0.47
13.13
8.76
0.84
0.83
10.43
7.37
0.61
1.14
9.12
7.28
0.60
0.23
8.11
4.24
5.76
8.77
4.24
5.76
8.77
9.33
9.33
11.28
11.28
12.64
12.64
26.34
28.40
47.58
26.34
28.40
47.58
Page-3
Activity
The Balance sheet of M/S ABC technologies for the period ended March 2011, 2012 and 2013 is provided to you along with various
schedules.
1.
2.
To enter the details in CMA form by recasting the balance sheet classifying liabilities and assets (Both L T & S T )
To analyze the balance sheet and P& L and offer your views and comments on the companys performance .
Current ratio,
Debtors velocity,
Additional information
Preference shares to be retained in the system as this amount belongs to the promoters .
Term loan installments repayable within one year is Rs 2.20 lakhs, Rs 2.80 lakhs, Rs 3.70 lakhs respectively.
Unsecured clean loans repayable within one year is Rs 2.00 lakhs, Rs 2.00 lakhs and Rs 5.00 lakhs respectively.