Schedule vi balance sheet-vertical or horizontal??

Hi All,

I am doing CHapter of amalgamation as of now. In that I am required to prepare Balance Sheet as per Schedule VI.

In book, they are constantly using Horizontal Format, whereas I am more comfortable with Vertical format.

Will it be right if I use Vertical format during the exam? All contents that I put under Liabilities and Assets matches with book, only difference is there in Horizontal and Vertical format.