[DK Goel] Q. 14 Common Size Statements Solutions CBSE (2026-27)
Solutions of Question number 14 of DK Goel Common Size Statements chapter solutions of CBSE Board (2026-27)
From the following Balance Sheets of Sun Ltd., as at 31st March, 2024 prepare a Common Size Balance Sheet.
Balance Sheet as at 31st March, 2024
| Particulars | Note. No. | 31.3.2024 |
| I. EQUITY AND LIABILITIES: | ||
| (1) Shareholder’s Funds (a) Share Capital (b) Reserves & Surplus | 40,00,000 6,00,000 | |
| (2) Non-Current Liabilities Long-term Borrowings | 12,00,000 | |
| (3) Current Liabilities Trade Payables | 2,00,000 | |
| Total | 60,00,000 | |
| II. ASSETS: | ||
| (1) Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (ii) Intangible Assets | 40,00,000 2,00,000 | |
| (2) Current Assets (a) Inventories (b) Cash and Cash Equivalents | 12,00,000 6,00,000 | |
| Total | 60,00,000 |
[Ans.]
Share Capital 66.67%; Reserve & Surplus 10%; Non-Current Liabilities 20%; Current Liabilities 3.33%; Property, Plant and Equipment 66.67%; Intangible Assets 3.33%; Inventories 20%; Cash & Cash Equivalents 10%.]
Solution:-
Common Size Balance sheet of Sun Ltd.
as at 31st March, Previsou Year and Current Year
