Analyse the below table and prepare a common size balance sheet (one of the techniques used in financial statement analysis)

Finance ManagementAccountingAcademic Content

Liabilities2003 (Rs)2004 (Rs.)Assets2003 (Rs.)2004 (Rs.)
Capital54825482Cash and balance with RBI67058025543697
Reserve and surplus69963008406754Balance with banks and money at call short notice37816115349090
Deposits7354078879299033Investments4226011046435410
Borrowings672177262960Advances5794769962502390
other liabilities and provisions15147661632769Fixed assets369499401240



Other assets40810864032522

8272951389606998
115145807124264349

solution

The solution is as follows−

PARTICULARS2003 (Rs.)Percentage2004 (Rs.)Percentage
Assets



Total current assets



Cash and balance with RBI67058025.8255436974.46
Balance with banks and money at call and short notice37816113.2853490904.30
Total current assets104874139.10108927878.86
Fixed assets



Investments4226011036.704643541037.37
Advances5794769950.336250239050.29
Fixed Assets36949900.324012400.32
Other Assets408108603.5540325223.25
Total Fixed Assets10465839490.9011337156291.23
Total Assets (TA)115145807100.00124264349100.0
Current liabilities



Borrowings6721770.812629600.29
Other liabilities and provisions15147661.8316327691.82
Total Current Liabilities21869432.6418957292.11
Fixed liability capital54820.00754820.006
Reserves surplus69963008.4684067549.38
Deposits7354078888.897929903388.50
Total Fixed Liabilities8054257097.368771126997.89
Total liability82729513100.0089606998100.00
raja
Published on 11-Aug-2020 11:28:17
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