sales = 150% of cost of good sold ( 2018) , 200% of COGS (2019) ,COGS = 1200000(2018) ,1000000(2019),indirect expenses = 20% of G.P (2018),20% of G.P (2019) ,income tax = 50% (2018),50% (2019)
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Answer:
Particulars
2018
(₹)
2019
(₹)
Absolute
Change
(₹)
Percentage
Change
(%)
I. Equity and Liabilities
1. Shareholders’ Funds
a. Share Capital
3,00,000
3,50,000
50,000
16.67
Shareholders’ Fund
3,00,000
3,50,000
50,000
16.67
2. Non-Current Liabilities
a. Long-term Borrowings
2,00,000
1,00,000
(1,00,000)
(50.00)
3. Current Liabilities
a. Trade Payables
1,00,000
1,50,000
50,000
50.00
Total
6,00,000
6,00,000
–
–
II. Assets
1. Non-Current Assets
a. Fixed Assets (Tangible)
3,00,000
4,00,000
1,00,000
33.33
2. Current Assets
a. Trade Receivables
3,00,000
2,00,000
(1,00,000)
(33.33)
Total
6,00,000
6,00,000
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