| Particulars | Note No. | 31st March, 2013 Amount (Rs.) | 31st March, 2012 Amount(Rs.) |
| I. EQUITY AND LIABILITIES | |||
| 1. Shareholders’ Funds | |||
| (a) Share Capital | 8,00,000 | 6,00,000 | |
| (b) Reserves and Surplus | 1 | 4,00,000 | 3,00,000 |
| 2. Non-Current Liabilities | |||
| Long-term Borrowings | 1,00,000 | 1,50,000 | |
| 3. Current Liabilities | |||
| (a) Trade Payables | 40,000 | 48,000 | |
| Total | 13,40,000 | 10,98,000 | |
| II. ASSETS | |||
| 1, Non-Current Assets | |||
| (a) Fixed Assets: | |||
| Tangible Assets | 8,50,000 | 5,60,000 | |
| (b) Non-Current Investments | 2,32,000 | 1,60,000 | |
| 2. Current Assets | |||
| (a) Current Investments | 50,000 | 1,34,000 | |
| (b) Inventories | 76,000 | 82,000 | |
| (c) Trade Receivables | 38,000 | 92,000 | |
| (d) Cash and Cash Equivalents | 94,000 | 70,000 | |
| Total | 13,40,000 | 10,98,000 |
Notes to Accounts
| Particulars | 31st March, 2013 Amount (Rs.) | 31st March, 2012 Amount (Rs.) |
| I. Reserves and Surplus | ||
| Surplus, i.e., Balance in Statement of Profit and Loss | 4,00,000 | 3,00,000 |
SOLUTION
