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प्रश्न
Give a specimen of comparative balance sheet of a company for two years for comparison purpose.
खातेवही
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उत्तर
| Comparative Balance Sheet as at 31st March 2024 and 2025 | |||||
| Particulars | Note No. | 2025 (₹) |
2024 (₹) |
Absolute Change (Increase or Decrease) (₹) |
Percentage Change (Increase or Decrease) (%) |
| A | B | (B − A = C) | C/A × 100 = D | ||
| I. EQUITY AND LIABILITIES: | |||||
| (1) Shareholder’s Funds: | |||||
| (a) Share Capital | 10,00,000 | 10,00,000 | - | - | |
| (b) Reserves and Surplus | 12,00,000 | 6,00,000 | 6,00,000 | 100.00 | |
| 2. Non Current Liabilities: | |||||
| (a) Long term Borrowings | 4,00,000 | 5,00,000 | (1,00,000) | (20.00) | |
| (b) Long term Provisions | |||||
| 3. Current Liabilities: | |||||
| (a) Short term Borrowings | |||||
| (b) Trade Payables | 12,70,000 | 9,00,000 | 3,70,000 | 41.11 | |
| (c) Other Current Liabilities | |||||
| (d) Short term Provisions | |||||
| TOTAL | 38,70,000 | 30,00,000 | 8,70,000 | 29.00 | |
| II. ASSETS: | |||||
| 1. Non Current Assets: | |||||
| (a) Property, Plant and Equipment and Intangible Assets | |||||
| (i) Property, Plant and Equipment | 1 | 22,30,000 | 20,00,000 | 2,30,000 | 11.50 |
| (ii) Intangible Assets | 2 | - | 1,00,000 | (1,00,000) | (100.00) |
| (b) Non-Current Investments | 1,20,000 | 1,00,000 | 20,000 | 20.00 | |
| (c) Long term Loans and Advances | |||||
| 2. Current Assets: | 15,20,000 | 8,00,000 | 7,20,000 | 90.00 | |
| (a) Current Investments | |||||
| (b) Inventories | |||||
| (c) Trade Receivables | |||||
| (d) Cash and Bank Balance | |||||
| (e) Short-term Loans and Advances | |||||
| (f) Other Current Assets | |||||
| TOTAL | 38,70,000 | 30,00,000 | 8,70,000 | 29.00 | |
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