CBSE 2026 · Region 1 · Set 2 · Q32

From the following Balance Sheets of Bijoy Ltd. as at 31st March $\displaystyle 2024$ and $\displaystyle 2025$, prepare a Comparative Balance sheet : Particulars Note $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2025$ $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2024$ No. ct) of) I. Equity and Liabilities : 1. Shareholders' Funds Share Capital $\displaystyle 15,00,000$ $\displaystyle 12,00,000$ 2. Non-current Liabilities Long-term borrowings $\displaystyle 8,00,000$ $\displaystyle 6,00,000$ 3. Current Liabilities Trade Payables $\displaystyle 2,00,000$ $\displaystyle 2,00,000$ Total $\displaystyle 25,00,000$ $\displaystyle 20,00,000$ II. Assets : 1. Non-Current Assets Property, plant and equipment $\displaystyle 21,00,000$ $\displaystyle 14,00,000$ and intangible assets 2. Current Assets (a) Inventories $\displaystyle 2,00,000$ $\displaystyle 3,00,000$ (b) Cash & Cash equivalents $\displaystyle 2,00,000$ $\displaystyle 3,00,000$ Total $\displaystyle 25,00,000$ $\displaystyle 20,00,000$