How to prepare comparative balance sheet?

Finance ManagementAccountingAcademic Content

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
raja
Published on 11-Aug-2020 11:21:46
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