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Accountancy · 2025 · 3 marks
CBSE 2025 · Region 7 · Set 3 · Q32
Prepare a Common Size Balance Sheet of ZXT Ltd. from the following information. Note 31.3.2024 31.3.2023 Particulars No. < < I Equity and…
Prepare a Common Size Balance Sheet of ZXT Ltd. from the following information. Note $\displaystyle 31.3.2024$ $\displaystyle 31.3.2023$ Particulars No. < < I Equity and Liabilities : 1. Shareholders' Funds Share Capital $\displaystyle 30,00,000$ $\displaystyle 10,00,000$ 2. Non-Current Liabilities Long-term Borrowings $\displaystyle 16,00,000$ $\displaystyle 8,00,000$ 3. Current Liabilities $\displaystyle 4,00,000$ $\displaystyle 2,00,000$ Total $\displaystyle 50,00,000$ $\displaystyle 20,00,000$ II Assets : 1. Non-Current Assets Property, Plant and Equipment and Intangible assets $\displaystyle 30,00,000$ $\displaystyle 14,00,000$ 2. Current Assets Inventory $\displaystyle 20,00,000$ $\displaystyle 6,00,000$ Total $\displaystyle 50,00,000$ $\displaystyle 20,00,000$
Marking-scheme solution
Common Size Balance Sheet of ZXT Ltd.
as at $\displaystyle 31.3.2023$ and $\displaystyle 31.3.2024$
Particulars Note Absolute Amount % of Total Assets
no.
$\displaystyle 31.3.2023$ $\displaystyle 31.3.2024$ $\displaystyle 31.3.2023$ $\displaystyle 31.3.2024$
(₹) (₹) (%) (%)
I-Equity and Liabilities:
1.Shareholders’ Funds
Share Capital $\displaystyle 10,00,000$ $\displaystyle 30,00,000$ $\displaystyle 50$ $\displaystyle 60$
2.Non-Current Liabilities
Long-term Borrowings $\displaystyle 8,00,000$ $\displaystyle 16,00,000$ $\displaystyle 40$ $\displaystyle 32$
3.Current Liabilities
Trade Payables $\displaystyle 2,00,000$ $\displaystyle 4,00,000$ $\displaystyle 10$ $\displaystyle 8$
Total $\displaystyle 20,00,000$ $\displaystyle 50,00,000$ $\displaystyle 100$ $\displaystyle 100$
II- Assets:
1.Non-Current Assets
Property, Plant and Equipment
and Intangible Assets $\displaystyle 14,00,000$ $\displaystyle 30,00,000$ $\displaystyle 70$ $\displaystyle 60$
2.Current Assets
Inventory $\displaystyle 6,00,000$ $\displaystyle 20,00,000$ $\displaystyle 30$ $\displaystyle 40$
Total $\displaystyle 20,00,000$ $\displaystyle 50,00,000$ $\displaystyle 100$ $\displaystyle 100$
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CBSE Class 12 Accountancy past-paper question from the 2025 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.