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Accountancy · 2025 · 3 marks
CBSE 2025 · Region 7 · Set 2 · Q32
Prepare a Comparative Balance Sheet of Tushar Ltd. as at 31st March, 2024, from the following information. Note 31.3.2024 31.3.2023 Particulars No. <…
Prepare a Comparative Balance Sheet of Tushar Ltd. as at 31st March, $\displaystyle 2024$, from the following information. Note $\displaystyle 31.3.2024$ $\displaystyle 31.3.2023$ Particulars No. < < I Equity and Liabilities : 1. Shareholders' Funds Share Capital $\displaystyle 27,00,000$ $\displaystyle 18,00,000$ 2. Non-Current Liabilities Long-term Borrowings $\displaystyle 9,00,000$ $\displaystyle 6,00,000$ 3. Current Liabilities Trade Payables $\displaystyle 3,00,000$ $\displaystyle 2,00,000$ Total $\displaystyle 39,00,000$ $\displaystyle 26,00,000$ II Assets : 1. Non-Current Assets Property, Plant and Equipment and Intangible Assets $\displaystyle 33,00,000$ $\displaystyle 20,00,000$ 2. Current Assets (a) Inventory $\displaystyle 3,00,000$ $\displaystyle 2,00,000$ (b) Cash and Cash $\displaystyle 3,00,000$ $\displaystyle 4,00,000$ Equivalents Total $\displaystyle 39,00,000$ $\displaystyle 26,00,000$
Marking-scheme solution
Comparative Balance Sheet of Tushar Ltd.
as at $\displaystyle 31.3.2023$ and $\displaystyle 31.3.2024$
Particulars Note $\displaystyle 31.3.2023$ $\displaystyle 31.3.2024$ Absolute % Change
no. (₹) (₹) Change (₹)
I-Equity and Liabilities:
1.Shareholders’ Funds
Share Capital $\displaystyle 18,00,000$ $\displaystyle 27,00,000$ $\displaystyle 9,00,000$ $\displaystyle 50$
2.Non-Current Liabilities
Long-term Borrowings $\displaystyle 6,00,000$ $\displaystyle 9,00,000$ $\displaystyle 3,00,000$ $\displaystyle 50$
3.Current Liabilities
Trade Payables $\displaystyle 2,00,000$ $\displaystyle 3,00,000$ $\displaystyle 1,00,000$ $\displaystyle 50$
Total $\displaystyle 26,00,000$ $\displaystyle 39,00,000$ $\displaystyle 13,00,000$ $\displaystyle 50$
II- Assets:
1.Non-Current Assets
Property, Plant and Equipment $\displaystyle 20,00,000$ $\displaystyle 33,00,000$ $\displaystyle 13,00,000$ $\displaystyle 65$
and Intangible Assets
2.Current Assets
(a)
Inventory $\displaystyle 2,00,000$ $\displaystyle 3,00,000$ $\displaystyle 1,00,000$ $\displaystyle 50$
(b)
Cash & Cash Equivalents $\displaystyle 4,00,000$ $\displaystyle 3,00,000$ ($\displaystyle 1,00,000$) ($\displaystyle 25$)
Total $\displaystyle 26,00,000$ $\displaystyle 39,00,000$ $\displaystyle 13,00,000$ $\displaystyle 50$
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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.