Question 32 Chapter 4 of +2-B - USHA Publication 12 Class

Question 32 Chapter 4 of +2-B

32. (Shareholders’ Funds with both approaches) From the following Balance Sheet of Rani Limited calculate the Shareholders funds and Debt Equity Ratio by following liabilities Approach and Assets Approach.

Balance Sheet of Rani Ltd.
As of 31st March 2018
Particulars	₹
I. Equity and Liabilities
1. Shareholders’ Funds
Share capital	3,00,000
Reserve and Surplus	1,00,000
2. Non-Current Liabilities
Long term Borrowings 10% Debentures	2,00,000
3. Current Liabilities
Trade Payable	50,000
Total	6,50,000
II. Assets
1. Non-Current Assets
Fixed Assets	4,00,000
Intangible Assets	50,000
Deferred tax Assets (Net)
Other Non-current Assets
Unamortised Loss on Issue of Debt	60,000
II. Current Assets
Other Current Assets	1,00,000
Unamortised Loss on Issue of debentures	40,000
Total	6,50,000

The solution of Question 32 Chapter 4 of +2-B: –

Calculation of Shareholders’ Funds
Particulars	Debit	Credit
(i) Liability side approach
Share Capital	₹ 3,00,000
Reserves & Surplus	₹ 1,00,000
		₹ 4,00,000
Less :
Unamortised Loss on Issue of Debt	₹ 60,000
Discount on Debentures	₹ 40,000	₹ 1,00,000
Shareholders Fund		₹ 3,00,000

(ii) Asset side approach
Fixed Assets	₹ 4,00,000
Intangible Assets	₹ 50,000
Intangible Assets	₹ 1,00,000
		₹ 5,50,000
Less :
Trade Payable	₹ 2,00,000
10% Debentures	₹ 50,000	₹ 2,50,000
Shareholders Fund		₹ 3,00,000

What are Liquidity Ratios – Formulas and Examples

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