Case 2 Four Different Balance Sheets

Section C and D Submission date: July 24, 2012

Section A and B Submission date: July 25, 2012

Questions for case analysis:

Which of these four companies has issued fresh equity capital?

Which company has investments as one of the largest proportion of its asset structure?
Which company had zero bad debts during the last accounting period?
Is Goodwill a part of Fixed Asset? When is it accounted for? Which company is showing
goodwill as a part of its Balance Sheet?
For a well-managed company like HLL, how can inventories be so large (as a proportion to
the total assets)?
What is the difference between leasehold land and freehold land?
In case of Blue Dart, How can investments be treated as a non-current asset whereas interest
accrued on investments is treated as part of current assets?

Instructions for case submission:

All groups are required to submit hand-written report.
Each member required to write at least one answer.
Pls. mention the name, roll no. of group members and Group no. in the report.