How to prepare comparative balance sheet?



Liabilities2003 (Rs.)2004 (Rs.)Assets2003 (Rs.)2004 (Rs.)
Capital54825482Cash and balance with RBI67058025543697
Reserve and surplus69963008406754Balance with banks and money at call short notice37816115349090
Deposits7354078879299033Investments4226011046435410
Borrowings672177262960Advances5794769962502390
Other liabilities and provisions15147661632769Fixed assets369499401240



Other assets40810864032522

8272951389606998
115145807124264349

SOLUTION

The solution is as follows −

ParticularsYear ending 31st marchIncreased/ DecreasedIncreased/ Decreased (%)

2003 (Rs.)2004 (Rs.)Amount (Rs)Amount (Rs)
Assets



Total current assetsABA-B=C(C/A)*100
Cash and balance with RBI670580255436971162410517.33
Balance with banks and money at call and short notice37816115349090-1567479-41.45
Total current assets10487413 (X)10892787 (Y)405374 (Y-X=Z)3.86 (Z/X*100)
Fixed assetsAB(A-B=C)(A-B=C)
Investments4226011046435410-4175300-9.88
Advances5794769957947699-4554691-7.86
Fixed Assets369499401240-31741-8.59
Other Assets408108640325224856411.90
Total Fixed Assets104658394 (X’)113371562 (Y’)8713168 (Y’-X’=Z’)8.33 (Z’/X’*100)
Total Assets115145807 (x+x’)124264349 (y+y’)91185427.92
Current liabilitiesABA-B=C(C/A)*100
Borrowings67217726296040921760.88
Other liabilities and provisions15147661632769-1180037.79
Total Current Liabilities2186943 (X)1895729(Y)29121413.32

ABB-A=C(C/A)*100
Fixed liability capital54825482--------------------------------------------
Reserves surplus69963008406754141045420.16
Deposits735407887929903357582457.83
Total Fixed Liabilities80542570 (X’)87711269 (Y’)71686998.90

X+X’Y+Y’(Y+Y’)-(X+X’)=C’(C’/(X+X’))*100
Total liability827295138960699868774858.31

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