| Particulars | Note No. | 31st March, 2019 Amount (Rs.) | 31st March, 2018 Amount (Rs.) |
| I. EQUITY AND LIABILITIES | |||
| 1. Shareholders’ Funds | |||
| (a) Share Capital | 7,50,000 | 5,00,000 | |
| (b) Reserves and Surplus | 10,00,000 | 8,50,000 | |
| 2. Current Liabilities | 4,50,000 | 3,50,000 | |
| Total | 22,00,000 | 17,00,000 | |
| II. ASSETS | |||
| 1. Non-Current Assets | |||
| (a) Fixed Assets−Tangible Assets | 1 | 12,00,000 | 12,00,000 |
| (b) Non-Current Investments | 5,00,000 | 3,00,000 | |
| 2. Current Assets | |||
| (a) Trade Receivables | 3,00,000 | 1,10,000 | |
| (b) Cash and Cash Equivalents | 2,00,000 | 90,000 | |
| Total | 22,00,000 | 17,00,000 |
Notes to Accounts
| Particulars | 31st March, 2019 Amount (Rs.) | 31st March, 2018 Amount (Rs.) |
| I. Tangible Assets | ||
| Land | 3,00,000 | 3,00,000 |
| Building | 4,00,000 | 4,00,000 |
| Plant and Machinery | 5,00,000 | 5,00,000 |
| 12,00,000 | 12,00,000 |
Additional Information: During the year the company sold machinery at Book Value of Rs. 1,50,000.
SOLUTION
