# Question 5 Chapter 6 -Unimax Publication Class 12 Part 2 – 2021

Question No 05 Chapter No -6 Unimax Class - 12 Part - II

Question 5 Chapter 6 – Unimax Publication Class 12 Part 2 – 2021

Prepare comparative Balance sheet from the given information.

 Particulars 31-3-2022 31-3-2021 Equity & Liabilities 1.Share Capital 10,00,000 5,00,000 Reserve & Surplus 2,00,000 3,00,000 Long term borrowing 8,00,000 5,00,000 Trade payable 4,00,000 2,00,00 Total 24,00,000 15,00,000 Assets Fixed Assets Tangible assets 15,00,000 8,00,000 Intangible assets 3,00,000 2,00,000 Inventories 5,00,000 4,00,000 Cash and cash equivalents 2,00,000 1,00,000 Total 24,00,000 15,00,000

## The solution of Question 5 Chapter 6 – Unimax Publication Class 12 Part 2: –

Comparative Balance Sheet of
As At 31-3-2021 and 31-3-2022

 Particulars Note No 31-3-2021 31-3-2022 Absolute change Percentage change A B B-A =C C/A Equity and Liabilities 1.Shareholder’s Fund (a) Share Capital 5,00,000 10,00,000 5,00,000 100.00 (a) Reserve & Surplus 300,000 2,00,000 (1,00,000) (33.33) 2.Non-Current Liabilities Long term borrowing 5,00,000 8,00,000 3,00,000 60.00 3.Current liabilities trade payable 2,00,1000 4,00,000 2,00,00 100,00 Total 15,00,000 24,00,000 9,00,000 60.00 Assets 1. Non-current Assets (a)Fixed Assets 1.tangible Assets 8,00,000 14,00,000 6,00,000 75.00 2.Intangible Assets 2,00,000 3,00,000 1,00,000 50.00 2. Current assets (a) Inventories 4,00,000 5,00,000 1,00,000 25.00 Cash and cash equivalents 1,00,000 2,00,000 1,00,000 100.00 Total 15,00,000 24,00,000 9,00,000 60.00

Working Notes:

 Calculation of Percentage Increase or Decrease Is as Follows: C/a x 100 = D (i) 5,00,000/5,00,000 x 100 = 100% Increase (ii) 1,00,000 x 1,00,000 x 100 = 33.33 Decrease and so on.

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Comparative Statements – Balance Sheet & Profit and Loss