Accounts-Comparative Statement

Format of Comparative Statement of Profit and Loss
Comparative Statement of Profit and Loss for the years endedNote

31st March,
and 2014
No. 2013
2013
2014
Rupees.
Rupees.
(in Crores) (in Crores)
Particulars
1
i.
Revenue from Operations
ii. Other Incomes
v. Profit before Tax (iii-iv)

vi. Tax [-]
vii. Profit after Tax(v-vi)
Note:-
Percentage
(increase /
decrease)
C= (B-A)
(C/A)X100
36,765
44,341
2,215
2,576
19,932
24,350
956
1,101
1,194
1,630
iii. Total Revenues ( i + ii )

iv. Expenses: a) Cost of Materials
consumed
b) Purchase of Stock- inTrade
c) Changes in Inventories of
Finished goods
Work-in-Progress
Stock-in-Trade
d) Employees Benefits
Expenses
e) Finance Costs
f) Depreciation and
AmortizaTotal Expenses
Absolute
change
(increase/
decrease)
Particulars
Note No.
31-03-2013
31-03-2014
I)Revenue from Operation

II)Other Incomes
III)Total Revenue (I+II)
20,00,000
4,00,000
24,00,000
30,00,000
4,50,000
34,50,000
IV)Expenses:
Cost of Raw materials consumed
Purchase of Stock in trade
6,00,000
2,00,000
8,00,000
4,00,000
Employees benefits expenses

Finance cost
1,00,000
80,000
1,20,000
1,00,000
Depreciation
Total Expenses:V) Profit before Tax(III-IV)
VI) (-) Taxes
50,000
10,30,000
13,70,000
40,000
60,000
14,80,000
19,70,000
50,000
VII) Profit after Tax

Solution:- 1
13,30,000
19,20,000
Comparative Statement of Profit & Loss of Air India Ltd for the year ended 31-03-2013 and 31-03-2014
Particulars
31-03-2013
31-03-2014
Note
Absolute
No.
change
(Increase/
Decrease)
3
Percentage
(Increase/
Decrease)
6
i] Revenue from operation

ii] Other Incomes
A
20,00,000
4,00,000
B
30,00,000
4,50,000
B-A= C
10,00,000
50,000
CÂ X100
50.00
12.50
iii]Total Revenue [ i+ ii]
24,00,000
34,50,000
10,50,000
43.75
2,00,000
2,00,000
20,000
20,000
10,000
33.33
100.00
20.00
25.00
20.00
iv] Expenses
a) Cost of Materials Consum
b) Purchases of Stock in Trad
c) Employees Benefits Exp
d) Finance Costs
e) Depreciation
Total Expenses
6,00,000
2,00,000
1,00,000
80,000
50,000
8,00,000
4,00,000
1,20,000
1,00,000
60,000
10,30,000
14,80,000
4,50,000
43.69
v] Profit before Tax [iii- iv ]

vi] Tax [-]
13,70,000
40,000
19,70,000
50,000
6,00,000
10,000
43.80
25.00
vi] Profit after tax [v - vi]
13,30,000
19,20,000
5,90,000
44.36
Problem No:- 2 . From the following statement of Profit & Loss of Philips India Ltd, prepare
Comparative statement of Profit & Loss for the year ended 31-03-2013 and 31-03-2014.
Particulars
Note No.
31-03-2013
31-03-2014
I.
II.
Revenue from operation

Other Incomes
40,00,000
10,00,000
60,00,000
12,00,000
III.
Total revenue(I+II)
50,00,000
72,00,000
IV.
Expenses:a) Cost of materials consumed

b) Purchases
8,00,000
10,00,000
10,00,000
8,00,000
14,00,000
2,00,000
9,00,000
4,00,000
2,00,000
36,00,000
14,00,000
5,00,000
9,00,000
2,60,000
33,60,000
38,40,000
8,00,000
30,40,000
c) Employee benefits expenses

d) Finance Cost
V.
VI.
VII.
e) Other expenses.
Total Expenses
Profit before Tax(III-IV)
(-) Tax
Profit after Tax(V-VI)
Solution No:- 2 Comparative Statement of Profit & Loss of Philips India Ltd for the year ended
31-03-2013 and 31-03-2014
Particulars
31-03-2013
31-03-2014
Note
Absolute
No.
change
(Increase/
Decrease)
3
Percentage
(Increase/
Decrease)
6

ii] Other Incomes
A
40,00,000
10,00,000
B
60,00,000
1 2 , 0 0 , 000
B-A= C
20,00,000
2,00,000
CÂ X100
50.00
20.00
50,00,000
72,00,000
22,00,000
44.00
iv] Expenses
b) Purchases of Stock in Trad
d) Finance Cost
e) Other expenses
8,00,000
10,00,000
14,00,000
2,00,000
2,00,000
10,00,000
8,00,000
9,00,000
4,00,000
2,60,000
2,00,000
(2,00,000)
(5,00,000)
2,00,000
60,000
25.00
(20.00)
(35.71)
100.00
30.00
36,00,000
33,60,000
2,40,000
6.67
14,00,000
38,40,000
24,40,000
174.29
vi] Tax[-]
vii] Profit after tax (V-VI)
5,00,000
9,00,000
8,00,000
30,40,000
3,00,000
21,40,000
60.00
237.78
Total Expenses
Problem
No:-
From
the
following
statement
of
Profit
&
Loss
of
Kirlosker
Comp.
Ltd,
prepare
Particulars
Note No.
31-03-2013
31-03-2014
I.
II.

Other Incomes
10,00,000
20,00,000
III.
IV.
Total revenue(I+II)
Expenses:-
10,00,000
20,00,000
a) Purchases
1,80,000
1,00,000
b) Change in inventories
1,20,000
2,00,000
80,000
50,000
1,20,000
60,000
e) Depreciation
f) Other Expenses
70,000
2,00,000
40,000
6,00,000
Total Expenses
(-) Tax
7,00,000
3,00,000
50,000
2,50,000
11,20,000
8,80,000
1,00,000
7,80,000

d) Finance Costs.
V.
VI.
VII.
Solution:-3
Comparative
Statement
31-3-2013 & 31-3-2014

Particulars
of
Profit
Note
No.
&
Loss
31-03-2013
of
Kirlosker
Comp,Ltd
31-03-2014
for
the
Absolute
change
(Increase/
Decrease)
5
Year
ended
Percentage
Decrease
(Increase/
Decrease )
6
A
10,00,000
B
20,00,000
B-A= C
10,00,000
CÂ X100
100.00
10,00,000
20,00,000
10,00,000
100.00
1,80,000
1,20,000
80,000
50,000
70,000
2,00,000
1,00,000
2,00,000
1,20,000
60,000
40,000
6,00,000
(80,000)
80,000
40,000
10,000
(30,000)
4,00,000
(44.44)
66.67
50.00
20.00
(42.86)
200.00
7,00,000
11,20,000
4,20,000
60.00
3,00,000
8,80,000
5,80,000
193.00
vi] Tax[-]
vii] Profit after tax (v-vi)
50,000
2,50,000
1,00,000
7,80,000
50,000
5,30,000

ii] Other Incomes
iv] Expenses
a) Purchases of Stock in Trad
b) Change in Inventories
d) Finance Costs
e) Depreciation
f) Other Expenses
Total Expenses
100.00
212.00
Problem No:- 4 From the following statement of Profit & Loss of Konica Comp. Ltd, prepare
Particulars
I.
II.
Note No.
31-03-2013

Other Incomes
12,00,000
1,00,000
15,80,000
13,00,000
Expenses:a) Purchase of Stock in Trade

6,00,000
70,000
8,00,000
80,000

d) Depreciation
e) Other expenses.
Total Expenses
(-) Tax
60,000
90,000
50,000
8,70,000
7,10,000
40,000
6,70,000
1,00,000
70,000
60,000
11,10,000
1,90,000
60,000
1,30,000
III.
Total revenue(I+II)
IV.
V.
VI.
VII.
31-03-2014
15,00,000
80,000
Solution No:- 4
Comparative
Statement
of
Profit
&
Loss
of
Konica
Company
Ltd.
For
the
Year
ended
31-3-2013 and 31-3-2014

Particulars
31-03-2013
Note
No.
3
A
31-03-2014
4
B
Absolute
change
(Increase/
Decrease)
B-A= C
Percentage
(Increase/
Decrease)
5
6
CÂ X100

ii] Other Incomes
15,00,000
80,000
12,00,000
1 , 0 0 , 000
( 3,00,000)
20,000
( 20.00)
25.00
15,80,000
13,00,000
(2,80,000)
(17.72)
8,00,000
80,000
1,00,000
70,000
60,000
2,00,000
10,000
40,000
(20,000)
10,000
8,70,000
11,10,000
(2,40,000)
(27.59)
7,10,000
1,90,000
(5,20,000)
(73.24)
vi] Tax[-]
vii] Profit after tax (v-vi)
40,000
6,70,000
60,000
1,30,000
20,000
( 5,40,000)
50.00
(80.60)
iv] Expenses
a) Purchases of Stock in Trad
b) Change in Inventories.
d) Depreciation
e) Other Expenses.
Total Expenses
6,00,000
70,000
60,000
90,000
50,000
33.33
14.29
66.67
22.22
20.00
Problem No:- 5 From the following statement of Profit & Loss of L & T Comp. Ltd, prepare
Particulars
I.
II.
Note No.
31-03-2013

Other Incomes
III.
Total revenue(I+II)
IV.
Expenses:a) Cost of Materials Purchased

c) Finance Costs
d) Depreciation
e) Other expenses.
Total Expenses
(-) Tax
V.
VI.
VII.
31-03-2014
8,00,000
2,00,000
10,00,000
4,00,000
10,00,000
14,00,000
3,00,000
6,00,000
80,000
2.000,000
1,20,000
3,00,000
90,000
1,00,000
7,70,000
2,30,000
40,000
1,90,000
1,10,000
80,000
12,10,000
1,90,000
60,000
1,30,000
Solution No:- 5
Comparative
statement
of
profit
&
loss
of
&
Comp.
Ltd,
for
the
year
ended
31-03-2013 and 31-03-2014

Particulars
Note
No.
1
ii] Other Incomes
iv] Expenses
b) Change in Inventories
c) Financial Costs
d) Depreciation
e) Other Expenses.
Total Expenses
31-03-2013
31-03-2014
Absolute
change
(Increase/
Decrease)
Percentage
(Increase/
Decrease)
A
8,00,000
2,00,000
B
10,00,000
4 , 0 0 , 000
B-A= C
2,00,000
2,00,000
CÂ X100
25.00
100.00
10,00,000
14,00,000
4,00,000
40.00
3,00,000
80,000
2,00,000
90,000
1,00,000
6,00,000
1,20,000
3,00,000
1,10,000
80,000
3,00,000
40,000
1,00,000
20,000
(20,000)
100.00
50.00
50.00
22.22
20.00
7,70,000
12,10,000
4,40,000
57.14
2,30,000
1,90,000
( 40,000)
(17.39)
vi] Tax[-]
vi] Profit after tax (v-vi)
40,000
1,90,000
60,000
1,30,000
20,000
60,000
50.00
(31.58)

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Format of Comparative Statement of Profit and Loss

Comparative Statement of Profit and Loss for the years endedNote

Revenue from Operations

ii. Other Incomes

v. Profit before Tax (iii-iv)

iii. Total Revenues ( i + ii )

I)Revenue from Operation

Employees benefits expenses

VII) Profit after Tax

i] Revenue from operation

iii]Total Revenue [ i+ ii]

v] Profit before Tax [iii- iv ]

vi] Profit after tax [v - vi]

Revenue from operation

Expenses:a) Cost of materials consumed

c) Employee benefits expenses

i] Revenue from operation

iii]Total Revenue [ i+ ii]

v] Profit before Tax [iii- iv ]

Revenue from operation

c) Employee benefits expenses

31-3-2013 & 31-3-2014

v] Profit before Tax [iii- iv ]

i] Revenue from operation

Revenue from operation

Expenses:a) Purchase of Stock in Trade

c) Employee benefits expenses

31-3-2013 and 31-3-2014

i] Revenue from operation

iii]Total Revenue [ i+ ii]

v] Profit before Tax [iii- iv ]

Revenue from operation

Expenses:a) Cost of Materials Purchased

31-03-2013 and 31-03-2014

v] Profit before Tax [iii- iv ]

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