Q. 1 DK Goel Comparative Statements Solutions CBSE (2024-25)
Solution of Question number 1 of DK Goel Comparative Statements chapter of CBSE Board (2024-25)
From the following Balance Sheet of Royal Industries as at 31st March, 2024 and 2023, prepare a comparative Balance Sheet:
| Particulars | Note. No. | 31.3.2024 | 31.3.2023 |
| I. EQUITY AND LIABILITIES: | |||
| (1) Shareholder’s Funds: (a) Share Capital (b) Reserves and Surplus | 8,00,000 1,00,000 | 5,00,000 1,00,000 | |
| (2) Non-Current Liabilities Long-term Borrowings | 4,00,000 | 3,00,000 | |
| (3) Current Liabilities Short-term Borrowings | 2,00,000 | 1,00,000 | |
| Total | 15,00,000 | 10,00,000 | |
| II. Assets: | |||
| (1) Non-Current Assets Property, Plant and Equipment and Intangible Assets | 6,00,000 | 4,00,000 | |
| (2) Current Assets: (a) Inventories (b) Trade Receivables (c) Cash and Cash Equivalents | 3,00,000 4,00,000 2,00,000 | 2,00,000 3,00,000 1,00,000 | |
| Total | 15,00,000 | 10,00,000 |
[Ans. Percentage Change in Share Capital 60.00; Reserves and Surplus Nil; Non-Current Liabilities 33.33; Current Liabilities 100.00; Non Current Assets 50.00; Inventories 50.00; Trade Receivables 33.33; Cash and Cash Equivalents 100.00]
Solution:-

Following is the list of solutions
| S.N | Solutions |
| 1 | Question – 1 |
| 2 | Question – 2 |
| 3 | Question – 3 |
| 4 | Question – 4 |
| 5 | Question – 5 |
| 6 | Question – 6 |
| 7 | Question – 7 |
| 8 | Question – 8 |
| 9 | Question – 9 |
| 10 | Question – 10 |
| S.N | Solutions |
| 11 | Question – 11 |
| 12 | Question – 12 |
| 13 | Question – 13 |
| 14 | Question – 14 |
| 15 | Question – 15 |
| 16 | Question – 16 |
| 17 | Question – 17 |
| 18 | Question – 18 |
| 19 | Question – 19 |
| 20 | Question – 20 |
| S.N | Solutions |
| 21 | Question – 21 |
| 22 | Question – 22 |
| 23 | Question – 23 |
| 24 | Question – 24 |
| 25 | Question – 25 |
| 26 | Question – 26 |
| 27 | Question – 27 |
| 28 | Question – 28 |
| 29 | Question – 29 |
| 30 | Question – 30 |
| 31 | Question – 31 |
| 32 | Question – 32 |
