31.12.2017 (4) 5.00.000 1.68,000 Illustration 6 From the following Balance Sheets of Beta Ltd., prepare a Statement of Changes in Working Capital. Balance Sheet of Beta Ltd. as at 31st December, 2016 and 2017 Note 31.12.2016 Particulars No. (1) (2) (3) I. EQUITY AND LIABILITIES (1) Shareholders' Funds: 1 (a) Share Capital a (1) 4,50,000 (b) Reserves and Surplus (2) 1.12.000 (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities (a) Short-term Borrowings (b) Trade Payables (3) 45,000 (c) Other Current Liabilities 30,000 (d) Short-term Provisions-Provision for Taxation -- 40,000 TOTAL 6.77,000 II. ASSETS . (1) Non-current Assets (a) Fixed Assets 6) Tangible Assets (4) 2,80,000 Intangible Assets - Goodwill 1.15,000 (b) Non-current Investment - Trade Investment 20,000 (2) Current Assets : (a) Current Investments (b) Inventories - Stock-in-Trade 77,000 (c) Trade Receivables 1,60,000 (d) Cash and Cash Equivalents 25.000 TOTAL 6.77,000 63,000 36,000 50.000 8.17,000 3,70,000 90,000 30,000 1.09,000 2.00,000 18,000 8.17.000 e17 Notes to Accounts: Particulars 01.01.2017 31.12.2017 3) (1) Share Capital Issued, Subscribed and Paid-up Capital Equity Shares of 10 each 15% Redeemable Preference Shares 3.00.000 1,50.000 4.50,000 4,00,000 1,00,000 5,00,000 (2) Reserve and Surplus () General Reserve (ii) Profit and Loss 82.000 30,000 1,12,000 1,20,000 48.000 1,68,000 (3) Trade Payables (1) Sundry Creditors ) Bills Payable 25,000 20,000 45,000 47,000 16,000 63,000 (4) Tangible Assets ) Building (il) Plant 200.000 80,000 2,80,000 1.70,000 2.00.000 3,70,000 (5) Trade Receivables (1) Sundry Debtors (ll) Bills Receivable 1,40.000 20,000 1,60,000 1,70,000 30.000 2,00.000 (6) Cash and Cash Equivalents Cash in Hand (i) Cash at Bank 15,000 10,000 25.000 10.000 8.000 18.000