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Complete the… (Class 12 Accountancy SQP 2025-26, Q31a)

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AccountancyCBSE Class 12 · Sample paper, session 2025-26 · 3 marks · Short answer

CBSE Class 12 Accountancy sample paper 2025-26: question 31(a)

From the official CBSE sample question paper for 2025-26, section B-I, question 31(a), for 3 marks. Try it first; the hints and our step-by-step solution are below.

Q31(a) · 3 marks · Short answerAnalysis of Financial Statements

Complete the following Comparative Balance Sheet as at March 31, 2024 and Match 31, 2025

PARTICULARS31st March 202431st March, 2025Absolute ChangePercentage Change
Shareholders' Funds6,00,000??3,00,000??
Non-current Liabilities3,00,000??NIL??
Current Liabilities??3,00,0002,00,000??
TOTAL????????
Non-current Assets7,00,000????50
Current Assets????????
TOTAL????????

Source: official sample paper from cbseacademic.nic.in (PDF). See it in the full Sample paper 2025-26.

Hints

Open one hint at a time and try again before the next.

Hint 1

Start with rows where two of the three amounts are given.

Hint 2

The two totals must be equal in each year.

Hint 3

Use the 50% rise to get non-current assets in 2025.

Step-by-step solution

Each step shows the marks it earns, as an examiner would award them. Checked by an independent re-solve from the question paper.

  1. Shareholders' funds rise ₹ 3,00,000 to ₹ 9,00,000 (50%). Non-current liabilities stay ₹ 3,00,000 (nil). Current liabilities: 3,00,000 − 2,00,000 = ₹ 1,00,000 in 2024 (rise 200%).

    1 mark

  2. Totals: 2024 = ₹ 10,00,000, 2025 = ₹ 15,00,000, change ₹ 5,00,000 (50%).

    ½ mark

  3. Non-current assets rise 50%: 7,00,000 → ₹ 10,50,000 (change ₹ 3,50,000). Current assets = total − non-current: ₹ 3,00,000 → ₹ 4,50,000 (change ₹ 1,50,000, 50%).

    Particulars31.03.2024 (₹)31.03.2025 (₹)Absolute change (₹)% change
    Shareholders' Funds6,00,0009,00,0003,00,00050
    Non-current Liabilities3,00,0003,00,000NilNil
    Current Liabilities1,00,0003,00,0002,00,000200
    Total10,00,00015,00,0005,00,00050
    Non-current Assets7,00,00010,50,0003,50,00050
    Current Assets3,00,0004,50,0001,50,00050
    Total10,00,00015,00,0005,00,00050
    1 mark

  4. Both totals agree in each year, which checks the working.

    ½ mark

Answer: Totals ₹ 10,00,000 (2024) and ₹ 15,00,000 (2025); SHF 9,00,000 (50%), CL 1,00,000 → 3,00,000 (200%), NCA 10,50,000 (+3,50,000), CA 3,00,000 → 4,50,000 (+1,50,000, 50%)

Where the marks are

  • Liability side completed (1 mark)
  • Totals (½ mark)
  • Asset side completed (1 mark)
  • Totals agree (½ mark)

Revise the chapter

Practise this chapterBoard-style questions from Analysis of Financial Statements, one at a time, marked against the answer key and marking points.Back to the full paperSample paper 2025-26: every question, by section.

The question is transcribed from the official paper; figures are described in words. The solution, hints and chapter tag are ours. Spotted an error? Write tosupport@questionbuddy.in.