From the following Balance Sheet of Avinash Ltd. as on 31st March, 2021, prepare a Comparative Balance Sheet:

Balance Sheet of Avinash Ltd. as at 31st March, 2021

Particulars Note No. 31.03.2021
31.03.2020
I Equity and Liabilities:
Shareholders’ Funds
Share Capital 30,00,000 20,00,000
2. Non-Current Liabilities
Long-term Borrowings - -
3. Current Liabilities
Trade Payables 6,00,000 5,00,000
Total 36,00,000 25,00,000
II Assets :
1. Non-Current Assets
Fixed Assets 24,00,000 15,00,000
2. Current Assets
Inventories 12,00,000 10,00,000
Total 36,00,000 25,00,000

Marks-3, CBSE:2021-22/Term-2/Zone-2/Set-1/Q-11*

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