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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 1 · Set 1 · Q32
From the following Balance sheets of Royal Sugar Mills Ltd. as at 31st March, 2024 and 2025, prepare a Comparative Balance Sheet:
From the following Balance sheets of Royal Sugar Mills 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 | $\displaystyle 24,00,000$ | $\displaystyle 20,00,000$ | |
| 2. Non-current Liabilities | |||
| Long term borrowings | $\displaystyle 12,00,000$ | $\displaystyle 10,00,000$ | |
| 3. Current liabilities | |||
| Trade Payables | $\displaystyle 6,00,000$ | $\displaystyle 5,00,000$ | |
| Total | $\displaystyle 42,00,000$ | $\displaystyle 35,00,000$ | |
| II. Assets : | |||
| 1. Non-Current Assets | |||
| Property, plant and equipment and intangible assets | $\displaystyle 30,00,000$ | $\displaystyle 25,00,000$ | |
| 2. Current Assets | |||
| (a) Inventories | $\displaystyle 2,00,000$ | $\displaystyle 4,00,000$ | |
| (b) Cash & Cash equivalents | $\displaystyle 10,00,000$ | $\displaystyle 6,00,000$ | |
| Total | $\displaystyle 42,00,000$ | $\displaystyle 35,00,000$ |
Marking-scheme solution
Comparative Balance Sheet of Royal Sugar Mills 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 $\displaystyle 20,00,000$ $\displaystyle 24,00,000$ $\displaystyle 4,00,000$ $\displaystyle 20$
2. Non-Current Liabilities
Long term borrowings $\displaystyle 10,00,000$ $\displaystyle 12,00,000$ $\displaystyle 2,00,000$ $\displaystyle 20$
3. Current Liabilities
Trade Payables $\displaystyle 5,00,000$ $\displaystyle 6,00,000$ $\displaystyle 1,00,000$ $\displaystyle 20$
Total $\displaystyle 35,00,000$ $\displaystyle 42,00,000$ $\displaystyle 7,00,000$ $\displaystyle 20$
II. Assets
1. Non-Current Assets
Property, plant and equipment and
intangible Assets $\displaystyle 25,00,000$ $\displaystyle 30,00,000$ $\displaystyle 5,00,000$ $\displaystyle 20$
2. Current Assets
(a)
Inventories $\displaystyle 4,00,000$ $\displaystyle 2,00,000$ ($\displaystyle 2,00,000$) ($\displaystyle 50$)
(b)
Cash & Cash equivalents $\displaystyle 6,00,000$ $\displaystyle 10,00,000$ $\displaystyle 4,00,000$ $\displaystyle 66.67$
Total $\displaystyle 35,00,000$ $\displaystyle 42,00,000$ $\displaystyle 7,00,000$ $\displaystyle 20$
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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.