Q. 7 Comparative and Common Size Statements TS Grewal Solutions Class 12 CBSE (2024-25)
Solutions of Question number 7 of comparative and common size statements TS grewal class 12 CBSE Board 2024 25.
From the following Balance Sheet of H.P. Ltd. as at 31st March, 2024, prepare Comparative Balance Sheet:
| Particulars | 31st March, 2024 | 31st March, 2023 |
| I EQUITY AND LIABILITIES | ||
| Shareholder’s Funds (a) Share Capital (i) Equity Share Capital (ii) Preference Share Capital (b) Reserves and Surplus | 12,50,000 2,50,000 3,00,000 | 5,00,000 2,50,000 4,50,000 |
| Non-Current Liabilities Long-term Borrowings (i) 12% Debentures (ii) Loan from Directors | 9,50,000 2,50,000 | 5,50,000 2,00,000 |
| Current Liabilities (a) Short-term Borrowings (b) Trade Payables (c) Short-term Provisions | 3,50,000 2,00,000 50,000 | 1,75,000 1,00,000 25,000 |
| Total | 36,00,000 | 22,50,000 |
| II. Assets | ||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment | 22,50,000 | 15,00,000 |
| Current Assets (a) Inventories (b) Trade Receivables (c) Cash & Cash Equivalents | 4,50,000 8,00,000 1,00,000 | 2,50,000 4,50,000 50,000 |
| Total | 36,00,000 | 22,50,000 |
[Ans.: Percentage Change: Share Capital = 100%; Reserves = (33.33%); Non-Current Liabilities = 60%; Current Liabilities: Short-term Borrowings = 100%; Short-term Provisions = 100%; Property, Plant and Equipment = 50%; Current Assets = 80%; Total = 60%.]
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 |
