| Particulars | Note No. | 31st March, 2019 Amount (Rs.) | 31st March, 2018 Amount (Rs.) |
| I. EQUITY AND LIABILITIES | |||
| 1. Shareholders’ Funds | |||
| (a) Share Capital | 5,00,000 | 5,00,000 | |
| (b) Reserves and Surplus | 1 | 6,70,000 | 5,00,000 |
| 2. Current Liabilities | |||
| (a) Trade Payables | 60,000 | 50,000 | |
| (b) Other Current Liabilities (Outstanding Expenses) | 20,000 | 15,000 | |
| (c) Short-term Provisions (Provision for Tax) | 1,00,000 | 90,000 | |
| Total | 13,50,000 | 11,55,000 | |
| II. ASSETS | |||
| 1. Non-Current Assets | |||
| (a) Fixed Assets (Tangible) | 7,50,000 | 7,30,000 | |
| (b) Non-Current Investments | 2,50,000 | 3,00,000 | |
| 2. Current Assets | 3,50,000 | 1,25,000 | |
| Total | 13,50,000 | 11,55,000 |
Notes to Accounts
| Particulars | 31st March, 2019 Amount (Rs.) | 31st March, 2018 Amount (Rs.) |
| I. Reserve and Surplus | ||
| General Reserve | 5,00,000 | 4,00,000 |
| Surplus, i.e., Balance in Statement of Profit and Loss | 1,70,000 | 1,00,000 |
| 6,70,000 | 5,00,000 |
Additional Information: Depreciation for the year was Rs. 75,000.
SOLUTION
