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Particulars A Ltd. (RS.) A% B Ltd. (RS.) B%

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Q5)A

Particulars A Ltd. (Rs.) A% B Ltd. (Rs.) B%


Equity Share
50,00,000 50 50,00,000 49
capital
Reserves and
10,00,000 10 12,00,000 12
surplus
Long- term loans 30,00,000 30 30,00,000 29
Current liabilities 10,00,000 10 11,00,000 11
TOTAL
1,00,00,000 100 1,03,00,000 100
LIABILITIES
Fixed assets 60,00,000 60 72,00,000 70
Investments 10,00,000 10 10,00,000 10
Current assets 30,00,000 30 21,00,000 20
TOTAL
1,00,00,000 100 1,03,00,000 100
ASSETS

Qb)

Percentage
Particulars Mar-19 Mar-18
Absolute Change Change
Sales 5,00,000 4,00,000 1,00,000 25
Other income 1,00,000 95,000 5,000 5
COGS 35,000 25,000 10,000 40
Administrative
45,000 25,000
expenses 20,000 80
Selling
10,000 8,000
expenses 2,000 25

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