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प्रश्न
From the following Balance Sheet of XX Ltd., prepare a ‘Comparative Balance Sheet’ as at 31.3.2022:
| Particulars | 31.3.2022 (₹) | 31.3.2021 (₹) |
| I. EQUITY AND LIABILITIES: | ||
| 1. Shareholders’ Funds: | ||
| Share Capital | 2,00,00,000 | 1,00,00,000 |
| 2. Non-Current Liabilities: | ||
| Long-term borrowings | 50,00,000 | 25,00,000 |
| 3. Current Liabilities: | ||
| Trade Payables | 20,00,000 | 10,00,000 |
| Total | 2,70,00,000 | 1,35,00,000 |
| II. ASSETS: | ||
| 1. Non-Current Assets: | ||
| Fixed Assets | 1,70,00,000 | 85,00,000 |
| 2. Current Assets: | ||
| Inventories | 1,00,00,000 | 50,00,000 |
| Total | 2,70,00,000 | 1,35,00,000 |
खाता बही
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उत्तर
| Particulars | 2020-21 (₹) | 2021-22 (₹) | Absolute change (₹) | Percentage change (₹) |
| I. EQUITY AND LIABILITIES: | ||||
| 1. Shareholders’ Funds: | ||||
| Share Capital | 1,00,00,000 | 2,00,00,000 | 1,00,00,000 | 100 |
| 2. Non-Current Liabilities: | ||||
| Long-term borrowings | 25,00,000 | 50,00,000 | 25,00,000 | 100 |
| 3. Current Liabilities: | ||||
| Trade Payables | 10,00,000 | 20,00,000 | 10,00,000 | 100 |
| Total | 1,35,00,000 | 2,70,00,000 | 1,35,00,000 | |
| II. ASSETS: | ||||
| 1. Non-Current Assets: | ||||
| Fixed Assets | 85,00,000 | 1,70,00,000 | 85,00,000 | 100 |
| 2. Current Assets: | ||||
| Inventories | 50,00,000 | 1,00,00,000 | 50,00,000 | 100 |
| Total | 1,35,00,000 | 2,70,00,000 | 1,35,00,000 |
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