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*