Prepare a horizontal analysis of the Balance sheet account


The Balance sheet of Rohan Company is as follows:
ROHAN COMPANY
Balance Sheet, September 30
Particulars
2006
(Rs.)
2005 (Rs.)
Shareholder’s Funds
Share Capital
20,000
20,000
Reserve and Surplus
7,500
5,100
27,500
25,100
Liabilities
Secured Loans
4,500
4,000
Unsecured Loans
1,200
1,000
Current Liabilities
3,500
3,300
9,200
8,300
36,700
33,400

Page 2
Assets
Fixed Assets
27,000
26,000
Investments
1,000
1,000
Inventories
1,700
1,400
Debtors
3,000
2,700
Cash
2,500
2,000
Other Current Assets
1,500
300
36,700
33,400
Required
Prepare a horizontal analysis of the Balance sheet account showing percentage changes from 2005 to

 

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