From the following particulars, prepare comparative income statement of Sivakami co Ltd

Particulars	2016-17 Rs.	2017-2018 Rs.
Revenue from operations	4,00,000	5,00,000
other income	1,00,000	80,000
Expenses	3,00,000	2,40,000

From the following balance sheet of Gupta ltd, prepare comparative balance sheet as on 31^st March 2017 and 31^st March 2018.

Particulars	31st March 2017	31st March 2018
	Rs.	Rs.
I. Equity and liabilities
shareholder's fund	2,00,000	5,20,000
Non-current liabilities	1,00,000	1,20,000
Current liabilities	50,000	60,000
Total	3,50,000	7,00,000
II. Assets
Non-current assets	2,00,000	4,00,000
Current assets	1,50,000	3,00,000
Total	3,50,000	7,00,000

From the following particulars of Vijay Ltd, prepare common size income statement for the year ended 31^st March 2017 and 31^st March 2018

Prepare common-size statement of financial position of Raheem Ltd as on 31^st March 2016 and 31^st March 2018.

Particulars	31st March 2016	31st March 2017
	Rs.	Rs.
I. Equity and liabilities
l. Shareholders fund
a. Share capital	5,00,000	6,00,000
b. Reserve and surplus	4,00,000	3,60,000
2. Non-current liabilities
Long-term borrowings	8,00,000	2,40,000
3. Current liabilities
Trade payables	30,000	-
Total	20,00,000	12,00,000
II. Assets
l. Non-current assets
a. Fixed assets	10,00,000	6,00,000
b. Non-current investments	5,00,000	2,40,000
2. Current assets
Inventories	3,00,000	1,20,000
Cash and cash equipments	2,00,000	2,40,000
Total	20,00,000	12,00,000

From the following information, calculate trade percentages for Malar Ltd

Particulars	Rs. In lakhs
	2015-16	2016-17	2017-18
Revenue from operations	100	120	160
Other income	20	24	20
Expenses	20	14	40
Income tax	30%	30%	30%

The following is the Profit and Loss Account of Sun Ltd. for 2009 and 2010 Profit and Loss Account for the year ended 31st December.

Particulars	2009	2010	Particutars	2009	2010
To Cost of Sales	4,63,250	4,83,899	By Sales	7,21,456	8,34,250
To Administrative	46,531	54,137	Less Returns	11,588	13,903
Expenses				7,09,868	8,20,347
To Selling Expenses	91,823	1,15,632	By Other Incomes
To Interest Paid	4,275	3,500	Interest	3,795	2,620
To Loss on sale of			Discount	4,250	3,792
fixed items	1,254	350
To Income Tax	43,038	80,390	Profit on sale (Land)	3,000
To Net Profit	70,742	88,851
	7,20,913	8,26,759		7,20,913	8,26,75

Prepare the above data in a suitable comparative from book in absolute way and in common size.

From the following Balance sheet, Prepare a Common size statement.

Particulars	2009	2010
Assets:
Cash	27,000	31,500
Debtors	2,20,000	2,11,000
Stock	1,00,000	1,26,000
Prepaid Expenses	11,000	21,000
Bills Receivable	10,000	10,500
Fixed Assets	6,35,000	6,50,000
	10,03,000	10,50,000

 

Liabilities & Capital	Amt(Rs.)	Amt(Rs.)
Share Capital	6,58,000	7,00,000
Long Term Debt	2,25,000	2,00,000
Sundry creditors	42,000	50,000
Other Liabilities	78,000	1,00,000
	10,03,000	10,50,000

The summary of Balance sheet data in respect of A Ltd. and B Ltd. is as under.
 

Particulars	A-Ltd (Rs.)	B-Ltd(Rs.)
Buildings	1,00,000	4,50,000
Machinery	3,00,000	7,50,000
Share Capital	4,50,000	14,50,000
Retained Earnings	50,000	33,000
Debtors	1,15,000	1,60,000
Stocks	60,000	2,17,000
Cash	10,000	5,000
Prepaid Expenses	5,000	3,000
Creditors	91,000	1,00,000
Liability for Expenses	9,000	17,000
Preliminary Expenses	10,000	15,000

Prepare common size Balance Sheets. 

From the following data relating to the purchase of a firm, prepare trend percentages and Trend Ratios.

Year	Purchase ('00,000)
2000	1,672
2006	1,789
2007	1,873
2008	1,923
2009	2,123
2010	1,463

From the following figures, Compute trend percentage and comment, using 2005 as the base year:

Year	Sales (Rs.)	Cost of Goods Sold	Profit before Tax(Rs.)
2005	600	360	120
2006	680	414	138
2007	840	512	186
2008	960	574	204
2009	1,040	600	228
2010	1,200	666	300

Comparative Income Statement.
The following are·the income statement of Jeevan Ltd. for the year ending 31^st Decembr 1999 and 1998. You are required to prepare a comparative income statement fort the two years. 

	31.12.98 (Rs.)	31.12.98 (Rs.)
Net Sale	10,00,000	12,00,000
Cost of goods sold	5,50,000	6,05,000
Operating expenses
Administration	80,000	1,90,000
Selling	60,000	80,000
Non-perating expense.s
Interest	40,000	50,000
Income Tax	50,00	80,000

From the following particulars of Siva Ltd., prepare common size income statement for the years ended 31st March 2016 and 31st March 2017.

Particufars	2015 -16 (Rs.)	2016-17 (Rs.)
Revenue from -operations	2,00,000	3,00,000
Other income	25,000	75,000
Expenses	2,50,000	1,50,000
Income tax	40%	40%

From the following information, calculate trend percentages . for Mullai Ltd.

Particulars	Rs. in lakhs
	2015- 16	2016- 17	2017 - 18
Revenue from operations	100	120	160
Other income	20	24	20
Expenses	20	14	40
Income tax	30%	30%	30%