How to prepare comparative balance sheet?

Liabilities	2003 (Rs.)	2004 (Rs.)	Assets	2003 (Rs.)	2004 (Rs.)
Capital	5482	5482	Cash and balance with RBI	6705802	5543697
Reserve and surplus	6996300	8406754	Balance with banks and money at call short notice	3781611	5349090
Deposits	73540788	79299033	Investments	42260110	46435410
Borrowings	672177	262960	Advances	57947699	62502390
Other liabilities and provisions	1514766	1632769	Fixed assets	369499	401240
			Other assets	4081086	4032522
	82729513	89606998		115145807	124264349

SOLUTION

The solution is as follows −

Particulars	Year ending 31^st march		Increased/ Decreased	Increased/ Decreased (%)
	2003 (Rs.)	2004 (Rs.)	Amount (Rs)	Amount (Rs)
Assets
Total current assets	A	B	A-B=C	(C/A)*100
Cash and balance with RBI	6705802	5543697	11624105	17.33
Balance with banks and money at call and short notice	3781611	5349090	-1567479	-41.45
Total current assets	10487413 (X)	10892787 (Y)	405374 (Y-X=Z)	*3.86 (Z/X100)**
Fixed assets	A	B	(A-B=C)	(A-B=C)
Investments	42260110	46435410	-4175300	-9.88
Advances	57947699	57947699	-4554691	-7.86
Fixed Assets	369499	401240	-31741	-8.59
Other Assets	4081086	4032522	48564	11.90
Total Fixed Assets	104658394 (X’)	113371562 (Y’)	8713168 (Y’-X’=Z’)	*8.33 (Z’/X’100)**
Total Assets	115145807 (x+x’)	124264349 (y+y’)	9118542	7.92
Current liabilities	A	B	A-B=C	*(C/A)100**
Borrowings	672177	262960	409217	60.88
Other liabilities and provisions	1514766	1632769	-118003	7.79
Total Current Liabilities	2186943 (X)	1895729(Y)	291214	13.32
	A	B	B-A=C	*(C/A)100**
Fixed liability capital	5482	5482	----------------------	----------------------
Reserves surplus	6996300	8406754	1410454	20.16
Deposits	73540788	79299033	5758245	7.83
Total Fixed Liabilities	80542570 (X’)	87711269 (Y’)	7168699	8.90
	X+X’	Y+Y’	(Y+Y’)-(X+X’)=C’	*(C’/(X+X’))100**
Total liability	82729513	89606998	6877485	8.31

Mandalika

Updated on: 2020-08-11T11:21:46+05:30

202 Views

Get certified by completing the course