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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 31st 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/X*100) |
| 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 |
Updated on: 11-Aug-2020
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