From the given Balance Sheet of Moonlight Ltd., prepare a Common Size Balance Sheet: 

Balance Sheet of Moonlight Ltd. as at 31st March, 2023

Particulars 31.03.2023 (₹) 31.03.2022 (₹)
I – Equity and Liabilities:
Shareholders’ Funds
Share Capital


12,00,000


5,00,000
Non-Current Liabilities:
Long-term Borrowings
Current Liabilities
Trade Payables

2,00,000
6,00,000

3,00,000
2,00,000
Total 20,00,000 10,00,000
II – Assets :
Non-Current Assets:
Fixed Assets/Property, Plant and Equipment and Intangible Assets


14,00,000


7,00,000
Current Assets
Trade Receivables
Inventories

4,00,000
2,00,000

2,50,000
50,000
Total 20,00,000 10,00,000

Marks-4, CBSE: 2023-24/Compartment/Set-1/Q-33a

Answer :

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