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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 3 · Set 1 · Q32
From the following information of Dholakia Ltd., prepare a Comparative Statement of Profit and Loss for the year ended 31st March, $\displaystyle 2024$ and $\displaystyle 2025$ : Note Particulars $\displaystyle 2024$ - $\displaystyle 25$ $\displaystyle 2023$ - $\displaystyle 24$ No. Revenue from operations $\displaystyle 30,00,000$ $\displaystyle 15,00,000$ Cost of revenue from $\displaystyle 80$% of revenue $\displaystyle 80$% of revenue operations from operations from operations Other Expenses ₹ $\displaystyle 2,40,000$ ₹ $\displaystyle 1,20,000$ Tax Rate $\displaystyle 50$% $\displaystyle 50$%
Marking-scheme solution
Comparative Statement of Profit & Loss of Dholakia Ltd.
for the years ended 31st March $\displaystyle 2024$ and $\displaystyle 2025$
Particulars $\displaystyle 2023$-$\displaystyle 24$ $\displaystyle 2024$-$\displaystyle 25$ Absolute Change Percentage
(`) (`) (`)
Change
Revenue from
Operations $\displaystyle 15,00,000$ $\displaystyle 30,00,000$ $\displaystyle 15,00,000$ $\displaystyle 100$
Less: Expenses
Cost of Revenue from
Operations $\displaystyle 12,00,000$ $\displaystyle 24,00,000$ $\displaystyle 12,00,000$ $\displaystyle 100$
Other Expenses $\displaystyle 1,20,000$ $\displaystyle 2,40,000$ $\displaystyle 1,20,000$ $\displaystyle 100$
Total Expenses $\displaystyle 13,20,000$ $\displaystyle 26,40,000$ $\displaystyle 13,20,000$ $\displaystyle 100$
Profit Before Tax $\displaystyle 1,80,000$ $\displaystyle 3,60,000$ $\displaystyle 1,80,000$ $\displaystyle 100$
Less Tax @ $\displaystyle 50$% $\displaystyle 90,000$ $\displaystyle 1,80,000$ $\displaystyle 90,000$ $\displaystyle 100$
Profit After Tax $\displaystyle 90,000$ $\displaystyle 1,80,000$ $\displaystyle 90,000$ $\displaystyle 100$
.
$\displaystyle 67$/$\displaystyle 3$/$\displaystyle 1$
Page $\displaystyle 15$ of $\displaystyle 20$ CBSE $\displaystyle 2026$ Accountancy ($\displaystyle 055$)
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CBSE Class 12 Accountancy past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.