Re-arrange the following Balance Sheet of M/s. Alpha Ltd., as on 31st December 2003 in a form suitable for analysis.
|
Liabilities |
` |
Assets |
` |
| Equity Share Capital |
3,98,000 |
Goodwill |
66,000 |
| 9% preference Share Capital |
3,00,000 |
Machinery |
2,20,740 |
| Share Premium |
40,000 |
Land |
1,76,000 |
| General Reserve |
20,000 |
Building |
4,90,000 |
| Reserve for Doubtful Debts |
2,000 |
Furniture |
1,79,260 |
| P & L A/c |
60,000 |
Investment in Shares of Y Ltd. |
18,000 |
| Depreciation Provision |
2,40,000 |
Stock |
48,000 |
| Debentures |
80,000 |
Debtors |
26,150 |
| Bank Loan |
30,000 |
Loose Tools |
28,500 |
| Fixed Deposits |
40,000 |
Cash |
6,500 |
| Sundry Creditors |
36,700 |
Bank |
16,000 |
| Bills Payable |
62,450 |
Staff Advance |
48,000 |
| Provision for Taxation |
64,000 |
Advance Tax |
99,000 |
| Provision for Dividend |
58,000 |
Preliminary Expenses |
3,000 |
|
|
Expenses on issue of Shares |
6,000 |
|
|
14,31,150 |
 |
14,31,150 |
Note : Details of depreciation provision :
| Machinery | 80,000 |
| Buildings | 1,00,000 |
| Furniture | 60,000 |
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