Source of Fund Application of

Fund

Owners Fund Fixed Asset

Capital 12,00,00,000 Building 4,00,00,000
Havish
5,00,00,000
Arpitha
4,00,00,000
Disha
3,00,00,000

Land 5,00,00,000
Loan and Furniture 1,00,00,000
Advances
Machinery 2,00,00,000
Electrical fittings 1,00,00,000
Loan from Canara 3,00,00,000
Bank
Working Capital 2,00,00,000

15,00,00,000 15,00,00,000

Estimated Trading and Profit and Loss account for the Year
Particular Amount Particular Amount
To Purchases 3,10,00,000 By sales 6,50,00,00
0
To wages 5,00,000

To Gross Profit c/d 3,35,00,000

6,50,00,00 6,50,00,0
0 00
To Salary By Gross Profit b/d 3,35,00,00
Managers 30,000*3*12 10,80,0 0
Cooking staff 00
15000*3*12 5,40,00 28,20,000
Waiters 10000*10*12 0
12,00,0
00
To Insurance 10,00,000 Appreciations on
Land 50,00,000
5,00,00,000* 10%
To Printing and 3,00,000
Stationery
To Interest on Bank
Loan @13% 39,00,000
(3,00,00,000*13%)
To Advertisement 5,00,000
expense

Maintenance
Expenses
Depreciation :
Building 60,00,0
4,00,00,000*15% 00
Furniture 10,00,0
1,00,00,000*10% 00
Machinery 10,00,0 80,00,000
2,00,00,000*5% 00

To Gas 1,00,000
To Electricity Expense 1,00,000
To Telephone expense 50,000
To Repair and 10,00,000
Maintenance
To Traveling Expense 5,00,000
To Interest on Capital 48,00,000
12,00,00,000*4

Capital Account (Net 1,54,30,000

Profit )
3,85,00,00 3,85,00,0
0 00
 Balance sheet as on
Equity Amount (RS)
Capital of Partners
Havish 5,00,00,000
Arpita 4,00,00,000
Disha 3,00,00,000
Add: Interest on Capita 48,00,000
Add: Net Profit 1,54,30,000 14,02,30,000

Liabilities
13% Bank Loan 3,00,00,000
Add: Interest 39,00,000 3,39,00,000
Provision For Service Tax @ 14% 91,00,000
18,32,30,000

Fixed Asset
Building -4,00,00,000
Less- Depreciation: 60,00,000 3,40,00,000
Machinery -2,00,00,000
Less- Depreciation: 10,00,000 1,90,00,000
Furniture -1,00,00,000
Less- Depreciation : 10,00,000 90,00,000
Land - 5,00,00,000
Add Appreciation 50,00,000 5,50,00,000

Current Asset
Cash In Hand 2,50,00,000
Cash at Bank 3,50,00,000
Miscellaneous expense 62,30,000
18,32,30,000
Break Even Point
Amount in Rs
Sales 6,50,00,000
Less: Variable cost
Repairs and 10,00,000
maintenance
Advertisement 5,00,000
Transportation Expense 5,00,000
Electricity charges 1,00,000
Printing and stationery 3,00,000
Gas 1,00,000
Wages 5,00,000 31,00,000
Contribution 6,19,00,000
Less: Fixed cost
Insurance 10,00,000
Salary to Managers 10,80,000
Salary to Staff 5,40,000
Salary to waiter 12,00,000
Interest and bank 39,00,000 77,20,000
charges

Total Fixed cost 5,46,80,000

 Chart Title
180000000
160000000
140000000
120000000
100000000
80000000
60000000
40000000
20000000
0

capital profit

Break Even Chart