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M.200 An Aid to Accountancy—CBSE XII

22. COMPARATIVE BALANCE SHEET
as at 31st March, 2017 and 2018
A B C D = C – B E = D/B × 100
Particulars 31st March, 31st March, Absolute Percentage
2017 2018 Change Change
` ` ` (%)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital 22,50,000 30,00,000 7,50,000 33.33
(b) Reserves and Surplus 4,00,000 3,00,000 (1,00,000) (25.00)
2. Non-Current Liabilities
Long-term Borrowings 6,00,000 9,00,000 3,00,000 50.00
3. Current Liabilities
Short-term Borrowings 2,00,000 3,00,000 1,00,000 50.00
Total 34,50,000 45,00,000 10,50,000 30.43
II. ASSETS
1. Non-Current Assets
Fixed Assets:
(i) Tangible Assets 22,50,000 30,00,000 7,50,000 33.33
(ii) Intangible Assets 6,00,000 9,00,000 3,00,000 50.00
2. Current Assets
(a) Inventories 3,00,000 1,50,000 (1,50,000) (50.00)
(b) Trade Receivables 1,00,000 1,50,000 50,000 50.00
(c) Cash and Cash Equivalents 2,00,000 3,00,000 1,00,000 50.00
Total 34,50,000 45,00,000 10,50,000 30.43

Or
COMMON-SIZE BALANCE SHEET as at 31st March, 2017 and 2018
Particulars Note No. Absolute Amounts Percentage of Balance Sheet Total
31st March, 31st March, 31st March, 31st March,
2017 (`) 2018 (`) 2017 (%) 2018 (%)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital 6,00,000 10,00,000 37.50 41.67
(b) Reserves and Surplus 3,00,000 2,00,000 18.75 8.33
2. Non-Current Liabilities
Long-term Borrowings 4,00,000 8,00,000 25.00 33.33
3. Current Liabilities
Short-term Borrowings 3,00,000 4,00,000 18.75 16.67
Total 16,00,000 24,00,000 100.00 100.00
II. ASSETS
1. Non-Current Assets
Fixed Assets—Tangible Assets 10,00,000 15,00,000 62.50 62.50
2. Current Assets
(a) Inventories 3,00,000 4,00,000 18.75 16.67
(b) Cash and Cash Equivalents 3,00,000 5,00,000 18.75 20.83
Total 16,00,000 24,00,000 100.00 100.00