From the following Balance Sheet of Hira Ltd. as at 31st March, 2023, prepare Comparative Balance Sheet:

Balance Sheet of Hira Ltd. as at 31st March, 2023

Particulars Note No. 31.3.2023 Rs. 31.3.2022 Rs.
I - Equity and Liabilities:
1. Shareholders' Funds
(a) Share Capital
2. Non-Current Liabilities
(a) Long-term Borrowings
3. Current Liabilities
(a) Trade Payables



15,00,000
10,00,000
1,00,000


12,00,000
5,00,000

3,00,000
Total 26,00,000 20,00,000
II - Assets:
1. Non-Current Assets
(a) Fixed Assets/Property, Plant and
Equipment and Intangible Assets
2. Current Assets
(a) Inventories
(b) Trade Receivables







20,00,000
1,50,000
4,50,000



15,00,000
1,00,000
4,00,000
Total 26,00,000 20,00,000

Marks-4, CBSE: 2023-24/Zone-3/Set-1/Q-33a*

Answer :

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