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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 1 · Set 2 · Q32
From the following Balance Sheets of Bijoy Ltd. as at 31st March 2024 and 2025, prepare a Comparative Balance sheet:
From the following Balance Sheets of Bijoy Ltd. as at 31st March $\displaystyle 2024$ and $\displaystyle 2025$, prepare a Comparative Balance sheet :
| Particulars | Note No. | $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2025$ (₹) | $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2024$ (₹) |
| 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 and intangible assets | $\displaystyle 21,00,000$ | $\displaystyle 14,00,000$ | |
| 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 | $\displaystyle 25,00,000$ | $\displaystyle 20,00,000$ |
Marking-scheme solution
Comparative Balance Sheet of Bijoy Ltd.
as at 31st March $\displaystyle 2024$ and $\displaystyle 2025$
31.$\displaystyle 3.2024$ $\displaystyle 31.3.2025$ Absolute Percentage
Particulars (₹) (₹) Change Change
(₹) (%)
I. Equity and Liabilities
1. Shareholders’ Funds
Share Capital $\displaystyle 12,00,000$ $\displaystyle 15,00,000$ $\displaystyle 3,00,000$ $\displaystyle 25$
2. Non-Current Liabilities
Long term borrowings $\displaystyle 6,00,000$ $\displaystyle 8,00,000$ $\displaystyle 2,00,000$ $\displaystyle 33.33$
3. Current Liabilities
Trade Payables $\displaystyle 2,00,000$ $\displaystyle 2,00,000$ - -
Total $\displaystyle 20,00,000$ $\displaystyle 25,00,000$ $\displaystyle 5,00,000$ $\displaystyle 25$
II. Assets
1. Non-Current Assets
Property, plant and equipment
and intangible Assets $\displaystyle 14,00,000$ $\displaystyle 21,00,000$ $\displaystyle 7,00,000$ $\displaystyle 50$
2. Current Assets
(a)
Inventories $\displaystyle 3,00,000$ $\displaystyle 2,00,000$ ($\displaystyle 1,00,000$) ($\displaystyle 33.33$)
(b)
Cash & Cash equivalents $\displaystyle 3,00,000$ $\displaystyle 2,00,000$ ($\displaystyle 1,00,000$) ($\displaystyle 33.33$)
Total $\displaystyle 20,00,000$ $\displaystyle 25,00,000$ $\displaystyle 5,00,000$ $\displaystyle 25$
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CBSE Class 12 Accountancy past-paper question from the 2026 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.