Question 05 Chapter 2 of +2-B

Question 05 Chapter 2 of +2-B

Comparative Balance Sheet

4. Following are the Balance Sheet of Raj Ltd., as on 31st March 2015 and 2016.

ParticularNote no.31stMarch, 201631st March, 2015
I. Equity and Liabilities    
1.Shareholders’ Funds   
Share Capital18,00,0006,00,000
Reserves and Surplus23,50,0002,00,000
2.Non Current Liabilities   
10% Debentures 10,00,0008,00,000
3.Current Liabilities   
Trade Payables 2,00,0001,00,000
Total 23,50,00017,00,000
II. Assets   
1.Non-Current Assets   
Fixed Assets 20,00,00015,00,000
2.Current Assets  3,50,0002,00,000
Total 23,50,00017,00,000


Particular31stMarch, 201631st March, 2015
1.Share Capital  
Equity Share Capital8,00,0004,00,000
Preference Share Capital2,00,000
2.Reserve and Surplus  
Securities Premium Reserve1,90,0001,50,000
General Reserve1,60,00050,000


The solution of Question 05 Chapter 2 of +2-B: – 


Comparative Balance Sheet of Sun Ltd.
Note no.31st March,
31st March,


Percentage C


(D=C/A x 100)
I. Equity and Liabilities     
1. Shareholders’ Funds     
Share Capital 4,00,0008,00,0004,00,000100.00%
Reserves and Surplus 2,00,0003,50,0001,50,00075.00%
2. Non Current Liabilities     
10% Debentures 8,00,00010,00,0002,00,00025.00%
3. Current Liabilities     
Trade Payable 1,00,0002,00,0001,00,000100.00%
Total 17,00,00023,50,0006,50,00038.24%
II Assets     
1. Non-current Assets     
Fixed Assets 15,00,00020,00,0005,00,00033.33%
2. Current Assets 2,00,0003,50,0001,50,00075.00%
Total 17,00,00023,50,0006,50,00038.24%

To understand more about Balance Sheet please check out following links:

Balance Sheet: Meaning, Format & Examples

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Also, Check out the solved question of previous Chapters: –

Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

2 Book 3 min 225x300 - Question 05 Chapter 2 of +2-B  - USHA Publication  12 Class
T.S. Grewal’s Analysis of Financial Statements

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