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From the Balance Sheet of [tex]$Ki$[/tex] and [tex]$Ka$[/tex] Ltd. as on [tex]$31^{\text{st}}$[/tex] March, 2018 and [tex]$31^{\text{st}}$[/tex] March, 2019, prepare a Comparative Balance Sheet.

Balance Sheet as on [tex]$31^{\text{st}}$[/tex] March, 2018 and [tex]$31^{\text{st}}$[/tex] March, 2019

\begin{tabular}{|l|r|r|r|r|}
\hline
\multicolumn{1}{|c|}{Liabilities} & \multicolumn{1}{c|}{[tex]$31.03.2018$[/tex]} & \multicolumn{1}{c|}{[tex]$31.03.2019$[/tex]} & \multicolumn{1}{c|}{Assets} & \multicolumn{1}{c|}{[tex]$31.03.2018$[/tex]} & \multicolumn{1}{c|}{[tex]$31.03.2019$[/tex]} \\
\hline
Equity Share Capital & ₹8,00,000 & ₹9,00,000 & Fixed Assets & ₹12,00,000 & ₹14,00,000 \\
Reserves and Surplus & ₹3,00,000 & ₹4,50,000 & Investments & ₹2,10,000 & ₹2,30,000 \\
Secured Loans & ₹3,00,000 & ₹3,00,000 & Current Assets & ₹1,10,000 & ₹2,00,000 \\
Current Liabilities & ₹1,20,000 & ₹1,80,000 & & & \\
\hline
\multicolumn{1}{|c|}{} & ₹15,20,000 & ₹18,30,000 & & ₹15,20,000 & ₹18,30,000 \\
\hline
\end{tabular}

Sagot :

To prepare the Comparative Balance Sheet for Ki and Ka Ltd. as on 31st March, 2018, and 31st March, 2019, we will show the liabilities and assets for both years side by side, along with their respective totals.

Below is the detailed Comparative Balance Sheet:

### Comparative Balance Sheet for Ki and Ka Ltd.
#### As on 31st March, 2018 and 31st March, 2019

---
Liabilities

1. Equity Share Capital:
- As on 31st March, 2018: ₹ 8,00,000
- As on 31st March, 2019: ₹ 9,00,000

2. Reserves and Surplus:
- As on 31st March, 2018: ₹ 3,00,000
- As on 31st March, 2019: ₹ 4,50,000

3. Secured Loans:
- As on 31st March, 2018: ₹ 3,00,000
- As on 31st March, 2019: ₹ 3,00,000

4. Current Liabilities:
- As on 31st March, 2018: ₹ 1,20,000
- As on 31st March, 2019: ₹ 1,80,000

Total Liabilities:
- As on 31st March, 2018: ₹ 15,20,000
- As on 31st March, 2019: ₹ 18,30,000

---
Assets

1. Fixed Assets:
- As on 31st March, 2018: ₹ 12,00,000
- As on 31st March, 2019: ₹ 14,00,000

2. Investments:
- As on 31st March, 2018: ₹ 2,10,000
- As on 31st March, 2019: ₹ 2,30,000

3. Current Assets:
- As on 31st March, 2018: ₹ 1,10,000
- As on 31st March, 2019: ₹ 2,00,000

Total Assets:
- As on 31st March, 2018: ₹ 15,20,000
- As on 31st March, 2019: ₹ 18,30,000

---
### Summary

- Total Liabilities and Assets as of 31st March, 2018:
- ₹ 15,20,000
- Total Liabilities and Assets as of 31st March, 2019:
- ₹ 18,30,000

This comparative balance sheet showcases the financial position of Ki and Ka Ltd. over the two consecutive years, highlighting how the Equity Share Capital, Reserves and Surplus, and Current Liabilities increased, whereas Secured Loans remained constant. Similarly, significant increases can be observed in Fixed Assets, Investments, and Current Assets over the same period.