Amount of Loan 100000

Periodicity 4
Years 5
Rate of Interest 15%
Amount of installment ₹ -7,196.21 ₹ -7,196.21

0.5 10000 5000

0.6 50000 25000
0.7 4000 2000
60000 30000
0.8
 45 sum 504 Amount of Loan
58 max 85 Periodicity
32 min 12 Years
63 count 10 Rate of Interest
12 avg 50.4 Amount of installment
45
74
85
65
25

data 1 data 2
13 9
12 7 corr 0.9970544855
14 12 slope 2.6
15 15 skewness data 1 0
16 17 skewness 0
 200000 45 12
5 58 14
5 32 16
20% 63 18
₹ -12,802.39 12 22
45 24
74 21 corr 0.049965
85 25 slope 0.011488
65 26 skewness data 1 -0.226184
25 27 skewness data 2 -0.399188
Data 1 Data 2
12 25
13 21
14 24
15 78
16 85
17 21
18 46 present the data pictorally
19 36
20 4
21 21

sum 165 361

Average 16.5 36.1
Count 10 10
Maximum 21 85
Minimum 12 4

correlation -0.17786
slope -1.545455
skewness data 1 0
skewness data 2 1.105431
 Data 2
90
80
70
60
50
85
40 78
30
46
20 36
10 25 21 24 21

0 4
12 13 14 15 16 17 18 19 20

Chart Title
90
80
70
60
50
40
30
20
10
0
1 2 3 4 5 6 7 8 9

Data 1 Data 2
a2

46
36
21 21
4
17 18 19 20 21

Title

6 7 8 9 10

Data 2
cycle store

Total number of cycles manufactured % of cycle sold in open market

2000 1

No. of cycles sold Sp per Unit CP per Unit

sold in open market 2000 1200 800
sold to stockists 0 1000 800
Fc 100000

total profit 700000

Q. you are a cycle manufacturer, who

manufacture 2000 cycles per annum at a
unit cost of rupees 800, you have two
options to sell them, selling to approve
stockist at a unit price of rupees 1100 or
selling in open market for a unit price of
rupees 1200. there is a fixed cost of
production of rupees 100000 currently you
are 40% of your production in the open
market. find out the total profit with the
given data, also find out the relevanyt value
if the total profit becomes 5 lakhs, 6 lakhs
and 7 lakhs.
Profit per unit
400
200

700000
goal seek
Scenario Summary
Current Values: Scenario A Scenario B Scenario C Scenario D
Changing Cells:
$B$2 0.3 0.3 0.5 0.7 1
$C$5 1400 1400 1200 1150 1150
$C$7 100000 100000 120000 125000 135000
Result Cells:
$C$9 540000 540000 480000 485000 565000
Notes: Current Values column represents values of changing cells at
time Scenario Summary Report was created. Changing cells for each
scenario are highlighted in gray.
Total number of cycles manufactured % of cycle sold in open market
2000 0.3

No. of cycles sold Sp per Unit CP per Unit Profit per unit
sold in open market 600 1400 800 600
sold to stockists 1400 1000 800 200
Fc 100000

total profit 540000

540000 1400 1200 1150 1050

0.3 540000 420000 390000 330000
0.4 620000 460000 420000 340000
0.5 700000 500000 450000 350000
0.6 780000 540000 480000 360000
0.8 940000 620000 540000 380000

540000 1000 900 850 800

0.3 420000 480000 510000 540000
0.4 460000 540000 580000 620000
0.5 500000 600000 650000 700000
0.6 540000 660000 720000 780000
0.8 620000 780000 860000 940000

Scenario Proportion sold in open market Unit Price i Fixed cost

A 30% 1400 100000
B 50% 1200 120000
C 70% 1150 125000
D 100% 1150 135000
 540000 1400 1200 1150 1050
0.3 540000 420000 390000 330000
0.4 620000 460000 420000 340000
0.5 700000 500000 450000 350000
0.6 780000 540000 480000 360000
0.8 940000 620000 540000 380000

750
570000
660000
750000
840000
1020000

Total Profit
Total number of cycles manufactured % of cycle sold in open market
4000 0.7

No. of cycles sold Sp per Unit CP per Unit Profit per unit
sold in open market 2800 1500 800 700
sold to stockists 1200 1000 800 200
FC 200000
TP 2000000

2000000 2000000 800

30% 1200000 30% 360000
40% 1400000 40% 280000
50% 1600000 50% 200000
60% 1800000 60% 120000
70% 2000000 70% 40000
80% 2200000 80% -40000
90% 2400000 90% -120000
 750 700 650
300000 240000 180000
200000 120000 40000
100000 0 -100000
0 -120000 -240000
-100000 -240000 -380000
-200000 -360000 -520000
-300000 -480000 -660000
Scenario Summary
Current Values: Scenario A Scenario B Scenario C Scenario D
Changing Cells:
$C$22 30% 30% 40% 50% 60%
$E$26 1400 1400 1200 1150 1100
$C$29 300000 300000 320000 325000 335000
Result Cells:
$C$31 1680000 1680000 40000 -1375000 -2855000
Notes: Current Values column represents values of changing cells at
time Scenario Summary Report was created. Changing cells for each
scenario are highlighted in gray.
Scenario E

80%
1050
350000

-5750000
Students marks in science marks in maths
ram 25 23
geeta 56 41
shyam 86 45
reena 95 96
swati 25 85
shilpa 78 56

present the data diagramatically

Imagine you are a cycle manufacturer manufacturing 6000 cycles per annum at a unit cost of 2400 you have two options to se
Fixed cost of production 300000 current;y you are selling 40% in open market.
you as a salesmen are facing the following situations
find out profit
what percentage of unit produced you should sell in open market in order to achieve a target profit of 1000000
suppose you are given the proportions sold on market to be 30,40,50,60, 80 %, analyse the impact on profits earned, further t
Imagine you are a cycle manufacturer manufacturing 6000 cycles per annum at a unit cost of 2400 you have two options to se
Fixed cost of production 300000 current;y you are selling 40% in open market.

cycles manufactured percentage sold in open market

6000 30%

Number of cycles
Open market 1800
approved stockists 4200

Fixed cost 300000

profit 1680000

Goal seek

1680000
30% 1680000
40% 540000
50% -600000
60% -1740000
80% -4020000
Scenario % sold in open market Selling Price
A 30% 1400
B 40% 1200
C 50% 1150
D 60% 1100
E 80% 1050
2400 you have two options to sell them, selling to the approved stokists at a unit price of 3300 or selling in open market for a unit price of

profit of 1000000
pact on profits earned, further their ois also change oin the unit price in the open market which are given as 1400, 1200, 1150, 1100 and 1
2400 you have two options to sell them, selling to the approved stokists at a unit price of 3300 or selling in open market for a unit price of

cost Sp Profit
2400 1400 -1000
2400 3300 900

1680000 1400 1200 1150 1100 1050

30% 1680000 1320000 1230000 1140000 1050000
40% 540000 60000 -60000 -180000 -300000
50% -600000 -1200000 -1350000 -1500000 -1650000
60% -1740000 -2460000 -2640000 -2820000 -3000000
80% -4020000 -4980000 -5220000 -5460000 -5700000
Fixed Cost
300000
320000
325000
335000
350000
en market for a unit price of 3600

1400, 1200, 1150, 1100 and 1050 along with the proportions sold in the open market, analyze the impact on profits
en market for a unit price of 3601
 Chart Title
120

100

80

60

40

20

0
ram geeta shyam reena swati shilpa

marks in science marks in maths

 Chart Title
120

100

80

60

40

20

0
ram geeta shyam reena swati shilpa

marks in science marks in maths

shilpa
LPP
Product mix
Product Mobile Laptop TV Resources used
Profit per unit 800 1500 1000
labour (in hours) 2 5 3 600
material (in units) 15 25 20 4000
overhead exp 200 500 300 60000

Units 200 40 0 Total Profit 220000

Excel Ltd. Produces 3 products,

mobile phones, laptop and TV. Sale
of 1 unit results in profit per unit of
800, 1500, 1000 respectively, key
inputs required to produce 1 unit are
labour material and overhead
expenses with a given maximum
availability.
Max availability

700
4000
60000
LPP
Product mix
Product Mobile Laptop TV Resources used Max availability
Profit per unit 800 1500 1000
labour (in hours) 2 5 3 600 700
material (in units) 15 25 20 4000 4000
overhead exp 200 500 300 60000 60000

Units 200 40 0 Total Profit 220000

Total Cycles Manufactured Percentage
2000 50%

No of cycles sold Selling Price Cost Price Price

Sold in Open Market 1000 1200 800 400
Sold to Stockists 1000 1000 800 200

Fixed cost 100000

Total Profit 600000

Question. on the use of solver
ABC ltd. Produces 3 products namely- mobile, laptops, and televisions set
sale of one unit results in a profitof per unit of 1600,3000 and 2000 respectively
there are 3 key inputs required to produced each unit namely labour, materal, and overhead exp
you are required to determine the product mix that maximises the profit of the firm

Solution.
Product mix
Product Mobile Laptop T.V Resources used max availability
Profit per unit 1600 3000 200
Labour (in hours) 4 10 6 1200 1400
Material (in units) 30 50 40 8000 8000
Overhead exp. 400 1000 600 120000 120000

Units 200 40 0 Total profit ₹ 440,000.00

sed max availability
Question
ABC Ltd. Is in the process of selecting a capital project the details of which are as follows:-
Project A
Rate of interest 12%
cost of project -500000
cash inflows
year 1 400000
year2 60000
year 3 50000
year 4 70000
year 5 80000

Question a- evaluate the above budgeting project and recommend the project to be implemented
so that the company earns maximum profits on the basis of IRR & NPV method using 12% discount rate.

Question b- Calculate the value of npv of project A & B on a give rate of discount which is beginning from 10% to 1

Question c- show npv of project A & B diagramatically

note:- cost of project is negative so we add it, if it is positive then we have to subtract it while calculati
note:- npv depends on rate of discount while irr depends on rate of int

Solution a-

NPV(net present value of project)

IRR(initial rate of return of project)

Solution b-
Project A
Rate of discount 10%
NPV at different rates ₹ 48,273.53

Project B
Rate of discount 10%
NPV at different rates ₹ 23,968.49

Payroll Accounting:-
Question:-
ABC ltd. Pays to its employees the salary on the basis of basic pay. The gross salary of an employee consi
according the the following terms of contract
DA is paid at 10% of basic pay subject to maximum of 5400.
HRA is computed as follow:-
Basic pay
upto 10000
10001 to 25000
above 25000

Calculate salary of employees for the month of January

Solution:-
Employee Id Name of Employees
1 Dev
2 Jyoti
3 Akash
4 Amita
5 Aman
6 Manas
7 Manish
8 Ram
9 Shyam
10 Geeta
Total
h are as follows:-
Project B Rate of discount
12% 12%
-550000

20000
500000
60000
70000
80000

roject to be implemented
ethod using 12% discount rate.

discount which is beginning from 10% to 15%.

hen we have to subtract it while calculating npv

discount while irr depends on rate of interest

Project to be selected
₹ 30,443.92 ₹ -958.69 Project A

16% 12% Project A

11% 12% 13% 14% 15%

₹ 39,204.55 ₹ 30,443.92 ₹ 21,976.72 ₹ 13,788.93 ₹ 5,867.38

11% 12% 13% 14% 15%

₹ 11,287.99 ₹ -958.69 ₹ -12,791.43 ₹ -24,228.97 ₹ -35,289.02
pay. The gross salary of an employee consist of DA & HRA. The components of salary are

HRA
10%
1000+20% of basic salary above 10000
4000+30% of basic salary above 25000

Basic DA HRA Gross

5000 500 500 6000 500
8000 800 800 9600 800
11000 1100 1200 13300 1200
14000 1400 1800 17200 1800
22000 2200 3400 27600 3400
30000 3000 5500 38500 5500
38000 3800 7900 49700 7900
46000 4600 10300 60900 10300
54000 5400 12700 72100 12700
62000 5400 15100 82500 15100
290000 28200 59200 377400
Solution c-
Employee Id Name of Employees Basic DA HRA CCA TA
1 Dev 10000 1500 1000 1000 100
2 Jyoti 16000 2400 2200 1000 220
3 Akash 22000 3300 3400 1000 340
4 Amita 28000 4200 4900 1000 490
5 Aman 44000 6200 9700 1000 970
6 Manas 60000 6200 14500 1000 1450
7 Manish 68000 6200 16900 1000 1690
8 Ram 56000 6200 13300 1000 1330
9 Shyam 62000 6200 15100 1000 1510
10 Geeta 80000 6200 20500 1000 2050
Total 446000 48600 101500 10000 10150

DA 15% of basic upto a maximum of 6200

Basic pay HRA
upto 10000 10%
10001 to 25000 1000+20% of basic salary above 10000
above 25000 4000+30% of basic salary above 25000
CCA minimum of 10%of basic and 1000
TA 10% of HRA
tax 20% of basic
Gross Salary Tax Net Salary
13600 2000 11600
21820 3200 18620
30040 4400 25640
38590 5600 32990
61870 8800 53070
83150 12000 71150
93790 13600 80190
77830 11200 66630
85810 12400 73410
109750 16000 93750
616250 89200 527050
Data Analysis

Closing Prices Column1 Column2 Column3

ONGC RELIANCE INDUSTRIES LTD. SBI BSE SENSEX
288.1 888.7 1765.3 21140.48
281.25 875.35 1742.5 20888.33
275.8 865 1716.1 20851.33
281.1 854.9 1687.65 20787.3
276.15 842.15 1659.75 20693.24
273.15 848.25 1655.4 20729.38
280.3 85.55 1639.1 20713.37
283.8 856.9 1608.85 20758.49
292.15 879 1641.95 21134.21
290.1 881.1 1626.9 21032.88
291.3 885.4 1643.55 21289.49
287 885.15 1637 21265.18
287.5 884.55 1622.05 21063.62
287.3 869.5 1641 21205.05
286.95 864.05 1658.6 21251.12
 ONGC RELIANCE INDUSTRIES LTD. SBI

Mean 284.13 Mean 817.70333333 Mean 1663.0467

Standard Error 1.5284741847 Standard Error 52.431703756 Standard Error 11.703759
Median 286.95 Median 869.5 Median 1643.55
Mode #N/A Mode #N/A Mode #N/A
Standard Deviation 5.9197550625 Standard Deviation 203.06711546 Standard Deviation 45.328462
Sample Variance 35.0435 Sample Variance 41236.253381 Sample Variance 2054.6695
Kurtosis -0.8670245353 Kurtosis 14.81035792 Kurtosis 0.7077941
Skewness -0.4933814475 Skewness -3.838736125 Skewness 1.2389994
Range 19 Range 803.15 Range 156.45
Minimum 273.15 Minimum 85.55 Minimum 1608.85
Maximum 292.15 Maximum 888.7 Maximum 1765.3
Sum 4261.95 Sum 12265.55 Sum 24945.7
Count 15 Count 15 Count 15
 BSE SENSEX

Mean 20986.898
Standard Error 57.203364596
Median 21032.88
Mode #N/A
Standard Deviation 221.54767843
Sample Variance 49083.373817
Kurtosis -1.7276429077
Skewness -0.0055347232
Range 596.25
Minimum 20693.24
Maximum 21289.49
Sum 314803.47
Count 15
 ONGC RELIANCE INDUSTRIES LTD. SBI
ONGC 1
RELIANCE INDUSTRIES LTD. 0.2340575805547 1
SBI -0.250119555433 0.152162055998268 1
BSE SENSEX 0.8191766927643 0.392991194730535 -0.066942
BSE SENSEX

1
Date Name Market Commission Value
6/10/2016 Lalit Medium Half 16139.00
7/31/2016 Davis Medium Full 21938.00
8/28/2016 Lalit High Half 16319.00
9/10/2016 Sumit Low None 16863.00
10/2/2016 Deepa High None 11271.00
10/2/2016 Harsh Low Full 13149.00
10/6/2016 Rachit Medium Half 8454.00
11/2/2016 Rajesh High Half 9972.00
12/7/2016 Kim High Full 7624.00
1/15/2017 Sumit Medium None 15347.00
1/25/2017 Mohan Low Half 7515.00
3/13/2017 Sunny High Full 10770.00
3/20/2017 Harsh Low Half 10880.00
4/4/2017 Kim High None 12762.00
5/26/2017 Deepa High Half 5637.00
6/10/2017 Suresh Medium None 10332.00
6/12/2017 Mohan Low Full 6576.00
6/21/2017 Rachit Low Full 9393.00
7/26/2017 Davis High Half 12210.00
9/10/2017 Deepa Low Full 15029.00
Sum of Value Market Commission
High High ResultLow Low ResultMedium
Name Full Half None Full Half None Full
Davis ### 12210.00 21938.00
Deepa ### ### 16908.00 ### 15029.00
Harsh ### ### 24029.00
Kim 7624.00 ### 20386.00
Lalit ### 16319.00
Mohan ### ### 14091.00
Rachit ### 9393.00
Rajesh ### 9972.00
Sumit ### 16863.00
Sunny 10770.00 10770.00
Suresh
Total Result 18394.00 ### ### 86565.00 ### ### ### 79405.00 21938.00
 Medium Result Total Result
Half None
21938.00 34148.00
31937.00
24029.00
20386.00
### 16139.00 32458.00
14091.00
### 8454.00 17847.00
9972.00
### 15347.00 32210.00
10770.00
### 10332.00 10332.00
### ### 72210.00 238180.00
ABC Ltd pays to its employees salaries on the basis of some pre determined categories

Gross salary of an employee consists of Basic + Dearness Pay + DA + HRA + TA + CCA

GPF and IT are 2 deductions
components of salaries are as follows

Category Basic SalarTA CCA

A 25000 5000 1000 Rules for payment of Basic,TA and CCA
B 20000 4000 800
C 15000 3000 500

DP 50% of Basic
DA 41% of (Basic + DP) Rules for payment of DP,DA, HRA
HRA 30% of (Basic + Dp)

GPF 10% of gross Rules for deductions

IT 8% of gross

Name Category HRA Paid Basic DP DA HRA

Aman A Y 25000
Bhavna B N 20000
Khushbu C Y 15000
Daman A N 25000
Isha B N 20000
Deepak C Y 15000

Name Category Basic TA CCA DP DA HRA Gross GPF

Aman A 25000 5000 1000 12500 15375 11250 70125 7013
Bhavna B 20000 4000 800 10000 12300 0 47100 4710
Khushbu C 15000 3000 500 7500 9225 6750 41975 4198
Daman A 25000 5000 1000 12500 15375 0 58875 5888
Isha B 20000 4000 800 10000 12300 0 47100 4710
Deepak C 15000 3000 500 7500 9225 6750 41975 4198
IT Net Salary
5610 57502
3768 38622
3358 34419
4710 48277
3768 38622
3358 34419
Salary of the employees in the category A,B,C is paid on the basis of Basic, TA, CCA, DP, DA and HRA. The deductions for the sa

Rules for allowances

Category Basic Salary CCA

A 25000 1000
B 20000 800
C 15000 500

DP 60% of Basic
DA 41% of (Basic + DP)
HRA Category A and C employees to be paid and B not to be paid
TA 7% of basic and DP
GPF 10% of gross
IT 15% of gross

calculate net salary

Name Category Basic TA CCA

Aman A 25000 2800 1000
Bhavna B 20000 2240 800
Khushbu C 15000 1680 500
Daman A 25000 2800 1000
Isha B 20000 2240 800
Deepak C 15000 1680 500
Tanjiro A 25000 2800 1000
Naruto B 20000 2240 800
Goku C 15000 1680 500
HRA. The deductions for the same are GPF (10% of gross) and IT is 15% of gross and education cess 4%

Basic pay HRA

upto 10000 10%
10001 to 25000 1000+20% of basic salary above 10000
above 25000 4000+30% of basic salary above 25000

DP DA HRA Gross GPF IT Cess

15000 16400 4000 64200 6420 9630 2568
12000 13120 0 48160 4816 7224 1926
9000 9840 2000 38020 3802 5703 1521
15000 16400 4000 64200 6420 9630 2568
12000 13120 0 48160 4816 7224 1926
9000 9840 2000 38020 3802 5703 1521
15000 16400 4000 64200 6420 9630 2568
12000 13120 0 48160 4816 7224 1926
9000 9840 2000 38020 3802 5703 1521
Net Salary HRA Paid
45582 Y
34194 N
26994 Y
45582 Y
34194 N
26994 Y
45582 Y
34194 N
26994 Y
find out the salaries of 10 employees for the month of january 2023

Basic Multiples of 5000

DA 27% of Basic Pay

Categories TA CCA
A 5000 1000
B 4000 800
C 3000 500

HRA 30% of (Basic + DP)

DP 50% of Basic
A will be payed, B and C not paid
Calculate Net Salary

GPF 10% of Gross

IT 8% of Gross

Serial No. Name Category Basic DA DP TA CCA HRA gross

1 Aman A 5000 1350 2500 5000 1000 2250 17100
2 Bhavna B 10000 2700 5000 4000 800 0 22500
3 Khushbu C 15000 4050 7500 3000 500 0 30050
4 Daman A 20000 5400 10000 5000 1000 9000 50400
5 Isha B 25000 6750 12500 4000 800 0 49050
6 Deepak C 30000 8100 15000 3000 500 0 56600
7 Tanjiro A 35000 9450 17500 5000 1000 15750 83700
8 Naruto B 40000 10800 20000 4000 800 0 75600
9 Goku C 45000 12150 22500 3000 500 0 83150
10 Vegeta A 50000 13500 25000 5000 1000 22500 117000
GPF IT Net Salary
1710 1368 14022
2250 1800 18450
3005 2404 24641
5040 4032 41328
4905 3924 40221
5660 4528 46412
8370 6696 68634
7560 6048 61992
8315 6652 68183
11700 9360 95940
Loan and Lease

A borrowed a loan of 100000 for a period of 5 years, to be repaid in equated quarterly installments at an interest rate of 15%

Amount of Loan 100000

Period 4
years 5
rate of Interest 15%
amount of installments ₹ 7,196.00
Installement no. Openinhg balance Interest Installment Closing Balance
1 100000 ₹ 3,750.00 ₹ 7,196.00 ₹ 96,554.00
2 ₹ 96,554.00 ₹ 3,621.00 ₹ 7,196.00 ₹ 92,979.00
3 ₹ 92,979.00 ₹ 3,487.00 ₹ 7,196.00 ₹ 89,270.00
4 ₹ 89,270.00 ₹ 3,348.00 ₹ 7,196.00 ₹ 85,422.00
5 ₹ 85,422.00 ₹ 3,203.00 ₹ 7,196.00 ₹ 81,429.00
6 ₹ 81,429.00 ₹ 3,054.00 ₹ 7,196.00 ₹ 77,287.00
7 ₹ 77,287.00 ₹ 2,898.00 ₹ 7,196.00 ₹ 72,989.00
8 ₹ 72,989.00 ₹ 2,737.00 ₹ 7,196.00 ₹ 68,530.00
9 ₹ 68,530.00 ₹ 2,570.00 ₹ 7,196.00 ₹ 63,904.00
10 ₹ 63,904.00 ₹ 2,396.00 ₹ 7,196.00 ₹ 59,104.00
11 ₹ 59,104.00 ₹ 2,216.00 ₹ 7,196.00 ₹ 54,124.00
12 ₹ 54,124.00 ₹ 2,030.00 ₹ 7,196.00 ₹ 48,958.00
13 ₹ 48,958.00 ₹ 1,836.00 ₹ 7,196.00 ₹ 43,598.00
14 ₹ 43,598.00 ₹ 1,635.00 ₹ 7,196.00 ₹ 38,037.00
15 ₹ 38,037.00 ₹ 1,426.00 ₹ 7,196.00 ₹ 32,267.00
16 ₹ 32,267.00 ₹ 1,210.00 ₹ 7,196.00 ₹ 26,281.00
17 ₹ 26,281.00 ₹ 986.00 ₹ 7,196.00 ₹ 20,071.00
18 ₹ 20,071.00 ₹ 753.00 ₹ 7,196.00 ₹ 13,628.00
19 ₹ 13,628.00 ₹ 511.00 ₹ 7,196.00 ₹ 6,943.00
20 ₹ 6,943.00 ₹ 260.00 ₹ 7,196.00 ₹ 7.00

Question

Amount of Loan 200000

Period 5
years 4
rate of Interest 10%
amount of installments ₹ 12,231.34

Installement no. Openinhg balance Interest Installment Closing Balance

1 200000 4000 ₹ 12,231.00 ₹ 191,769.00
2 ₹ 191,769.00 3835 ₹ 12,231.00 ₹ 183,373.00
3 ₹ 183,373.00 3667 ₹ 12,231.00 ₹ 174,809.00
4 ₹ 174,809.00 3496 ₹ 12,231.00 ₹ 166,074.00
5 ₹ 166,074.00 3321 ₹ 12,231.00 ₹ 157,164.00
 6 ₹ 157,164.00 3143 ₹ 12,231.00 ₹ 148,076.00
7 ₹ 148,076.00 2962 ₹ 12,231.00 ₹ 138,807.00
8 ₹ 138,807.00 2776 ₹ 12,231.00 ₹ 129,352.00
9 ₹ 129,352.00 2587 ₹ 12,231.00 ₹ 119,708.00
10 ₹ 119,708.00 2394 ₹ 12,231.00 ₹ 109,871.00
11 ₹ 109,871.00 2197 ₹ 12,231.00 ₹ 99,837.00
12 ₹ 99,837.00 1997 ₹ 12,231.00 ₹ 89,603.00
13 ₹ 89,603.00 1792 ₹ 12,231.00 ₹ 79,164.00
14 ₹ 79,164.00 1583 ₹ 12,231.00 ₹ 68,516.00
15 ₹ 68,516.00 1370 ₹ 12,231.00 ₹ 57,655.00
16 ₹ 57,655.00 1153 ₹ 12,231.00 ₹ 46,577.00
17 ₹ 46,577.00 932 ₹ 12,231.00 ₹ 35,278.00
18 ₹ 35,278.00 706 ₹ 12,231.00 ₹ 23,753.00
19 ₹ 23,753.00 475 ₹ 12,231.00 ₹ 11,997.00
20 ₹ 11,997.00 240 ₹ 12,231.00 ₹ 6.00
an interest rate of 15% p.a. you are required to prepare a loan repayment schedule.
Amount of Loan Bi-monthly 6
Period of loan Half Yearly 2
rate of Interest Monthly 12
Periodicity Quarterly 4
amount of installments Yearly 1

Amount of Loan 100000

Period of loan 5
rate of Interest 15%
Periodicity Bi-monthly 6
amount of installments ₹ 4,777.76

S.No. Opening Balance Interest Installment Closing Balance

1 100000 2500 ₹ 4,777.76 ₹ 97,722.24
2 ₹ 97,722.24 2443.056 ₹ 4,777.76 ₹ 95,387.53
3 ₹ 95,387.53 2384.688 ₹ 4,777.76 ₹ 92,994.45
4 ₹ 92,994.45 2324.861 ₹ 4,777.76 ₹ 90,541.55
5 ₹ 90,541.55 2263.539 ₹ 4,777.76 ₹ 88,027.32
6 ₹ 88,027.32 2200.683 ₹ 4,777.76 ₹ 85,450.24
7 ₹ 85,450.24 2136.256 ₹ 4,777.76 ₹ 82,808.73
8 ₹ 82,808.73 2070.218 ₹ 4,777.76 ₹ 80,101.19
9 ₹ 80,101.19 2002.53 ₹ 4,777.76 ₹ 77,325.95
10 ₹ 77,325.95 1933.149 ₹ 4,777.76 ₹ 74,481.34
11 ₹ 74,481.34 1862.033 ₹ 4,777.76 ₹ 71,565.61
12 ₹ 71,565.61 1789.14 ₹ 4,777.76 ₹ 68,576.99
13 ₹ 68,576.99 1714.425 ₹ 4,777.76 ₹ 65,513.65
14 ₹ 65,513.65 1637.841 ₹ 4,777.76 ₹ 62,373.72
15 ₹ 62,373.72 1559.343 ₹ 4,777.76 ₹ 59,155.30
16 ₹ 59,155.30 1478.883 ₹ 4,777.76 ₹ 55,856.42
17 ₹ 55,856.42 1396.411 ₹ 4,777.76 ₹ 52,475.07
18 ₹ 52,475.07 1311.877 ₹ 4,777.76 ₹ 49,009.18
19 ₹ 49,009.18 1225.229 ₹ 4,777.76 ₹ 45,456.64
20 ₹ 45,456.64 1136.416 ₹ 4,777.76 ₹ 41,815.30
21 ₹ 41,815.30 1045.382 ₹ 4,777.76 ₹ 38,082.91
22 ₹ 38,082.91 952.0729 ₹ 4,777.76 ₹ 34,257.22
23 ₹ 34,257.22 856.4306 ₹ 4,777.76 ₹ 30,335.89
24 ₹ 30,335.89 758.3973 ₹ 4,777.76 ₹ 26,316.52
25 ₹ 26,316.52 657.9131 ₹ 4,777.76 ₹ 22,196.67
26 ₹ 22,196.67 554.9168 ₹ 4,777.76 ₹ 17,973.83
27 ₹ 17,973.83 449.3456 ₹ 4,777.76 ₹ 13,645.41
28 ₹ 13,645.41 341.1352 ₹ 4,777.76 ₹ 9,208.78
29 ₹ 9,208.78 230.2194 ₹ 4,777.76 ₹ 4,661.23
30 ₹ 4,661.23 116.5308 ₹ 4,777.76 ₹ 0.00
Amount of Loan 500000 Bi-monthly 6
Period of loan 5 Half Yearly 2
rate of Interest 10% Monthly 12
Periodicity Quarterly 4 Quarterly 4
amount of installments ₹ 32,073.56 Yearly 1

S.No. Opening Balance Interest Installment Closing Balance

1 500000.00 12500.00 32073.56 480426.44
2 480426.44 12010.66 32073.56 460363.53
3 460363.53 11509.09 32073.56 439799.06
4 439799.06 10994.98 32073.56 418720.47
5 418720.47 10468.01 32073.56 397114.92
6 397114.92 9927.87 32073.56 374969.22
7 374969.22 9374.23 32073.56 352269.89
8 352269.89 8806.75 32073.56 329003.07
9 329003.07 8225.08 32073.56 305154.59
10 305154.59 7628.86 32073.56 280709.89
11 280709.89 7017.75 32073.56 255654.07
12 255654.07 6391.35 32073.56 229971.86
13 229971.86 5749.30 32073.56 203647.59
14 203647.59 5091.19 32073.56 176665.21
15 176665.21 4416.63 32073.56 149008.28
16 149008.28 3725.21 32073.56 120659.92
17 120659.92 3016.50 32073.56 91602.86
18 91602.86 2290.07 32073.56 61819.36
19 61819.36 1545.48 32073.56 31291.28
20 31291.28 782.28 32073.56 0.00
Amount of Loan 100000 Bi-monthly
Period of loan 5 Half Yearly
First half 15%
Second Half 10% Monthly
Periodicity Quarterly 4 Quarterly
amount of installments for first half ₹ 7,196.21 Yearly
amount of installments for second half ₹ 3,791.16
S.No. Opening Balance Interest Installment Closing Balance
1 100000.00 3750.00 7196.21 96553.79
2 96553.79 3620.77 7196.21 92978.35
3 92978.35 3486.69 7196.21 89268.83
4 89268.83 3347.58 7196.21 85420.20
5 85420.20 3203.26 7196.21 81427.24
6 81427.24 3053.52 7196.21 77284.56
7 77284.56 2898.17 7196.21 72986.52
8 72986.52 2736.99 7196.21 68527.30
9 68527.30 2569.77 7196.21 63900.87
10 63900.87 2396.28 7196.21 59100.94
11 59100.94 1477.52 3791.16 56787.31
12 56787.31 1419.68 3791.16 54415.83
13 54415.83 1360.40 3791.16 51985.07
14 51985.07 1299.63 3791.16 49493.55
15 49493.55 1237.34 3791.16 46939.73
16 46939.73 1173.49 3791.16 44322.07
17 44322.07 1108.05 3791.16 41638.96
18 41638.96 1040.97 3791.16 38888.78
19 38888.78 972.22 3791.16 36069.85
20 36069.85 901.75 3791.16 33180.44
 6
2

12
4
1
Depreciation

Cost of Asset 200000

Salvage Value 20000
life of Asset 5
Months In the 1st Year 10

Fixed Asset Account (SLN) Straight Line Method

Year Opening Balance Amount Of Depreciation Closing Balance
1 200000 ₹ 30,000.00 ₹ 170,000.00
2 170000 ₹ 36,000.00 ₹ 134,000.00
3 134000 ₹ 36,000.00 ₹ 98,000.00
4 98000 ₹ 36,000.00 ₹ 62,000.00
5 62000 ₹ 36,000.00 ₹ 26,000.00
6 26000 ₹ 6,000.00 ₹ 20,000.00

Fixed Asset Account (DB) Written Down Value Method

Year Opening Balance Amount Of Depreciation Closing Balance
1 200000 ₹ 61,500.00 ₹ 138,500.00
2 ₹ 138,500.00 ₹ 51,106.50 ₹ 87,393.50
3 87393.5 ₹ 32,248.20 ₹ 55,145.30
4 55145.2985 ₹ 20,348.62 ₹ 34,796.68
5 34796.6833535 ₹ 12,839.98 ₹ 21,956.71
6 21956.70719606 ₹ 1,350.34 ₹ 20,606.37
Months In the 1st Year
1
2
3
4
5
6
7
8
9
10
11
12
Cost of Asset 400000
Salvage Value 80000
life of Asset 5
Months In the 1st Year 10

Fixed Asset Account (SLN) Straight Line Method

Year Opening Balance Amount Of Depreciation Closing Balance
1 400000 ₹ 53,333.33 ₹ 346,666.67
2 ₹ 346,666.67 ₹ 64,000.00 ₹ 282,666.67
3 ₹ 282,666.67 ₹ 64,000.00 ₹ 218,666.67
4 218666.666666667 ₹ 64,000.00 ₹ 154,666.67
5 154666.666666667 ₹ 64,000.00 ₹ 90,666.67
6 90666.6666666667 ₹ 10,666.67 ₹ 80,000.00

Fixed Asset Account (DB) Written Down Value Method

Year Opening Balance Amount Of Depreciation Closing Balance
1 400000 ₹ 91,666.67 ₹ 308,333.33
2 308333.333333333 ₹ 84,791.67 ₹ 223,541.67
3 223541.666666667 ₹ 61,473.96 ₹ 162,067.71
4 162067.708333333 ₹ 44,568.62 ₹ 117,499.09
5 117499.088541667 ₹ 32,312.25 ₹ 85,186.84
6 85186.8391927083 ₹ 3,904.40 ₹ 81,282.44
Months In the 1st Year
1
2
3
4
5
6
7
8
9
10
11
12
Name Market Commision Value
Ram Medium Half 20000
Geeta High Full 45000
Shyam Low Nill 65000
Gaurav Medium Half 70000
Shilpi Low Full 63000
Davis Medium Nill 43000
Sumit Low Half 68000
Harsh High Full 90000
Rachit High Full 92200
Deepa Medium Nill 14000

Field List in Pivot Tables

Report Filter - Allows the user to filter the list based on a certain field value.
Column Labels - Allows the user to summarise the list based on a certain field by arranging the values of the field in a row.
Row Labels - Allows the user to summarise the list based on a certain field by arranging the values of the field in a column.
Value - Allows the user to apply the method of summarising the data like Sum, Count etc.
ues of the field in a row.
of the field in a column.
Market - all -

Sum of Value Commision

Name Full Half Nill Total Result
Davis 43000 43000
Deepa 14000 14000
Gaurav 70000 70000
Geeta 45000 45000
Harsh 90000 90000
Rachit 92200 92200
Ram 20000 20000
Shilpi 63000 63000
Shyam 65000 65000
Sumit 68000 68000
Total Result 290200 158000 122000 570200
 Ratio Analysis

1 Current ratio Current Assets/ Current Liabiities 4.563868

2 Quick Ratio Quick Assets/ Current Liabilities 2.494063
3 Debt Equity Ratio Debt/ Capital Employed 1.186377
4 Gross Profit Ratio Gross Profit/ Sales 0.450571
5 Net Profit Ratio Net Profit/ Sales 0.237931
6 Operating Cost ratio 1 - Net Profit Ratio 0.762069
7 Return on Working Capital Net profit/ Working Capital 0.06042
8 Return on Capital Employed Net Profit/ Capital Employed 0.058808
9 Inventory Turnover Ratio Cost Of Goods Sold/ Average Inventory 0.217392
10 Working Capital Turnover Ratio Net Sales/ Average Working Capital 0.25394
Depreciation Revision

Cost of Asset 400000

Salvage Value 20000
life of Asset 10
Months In the 1st Year
Months In the 1st Year 8

Fixed Asset Account (SLN) Straight Line Method

Year Opening Balance Amount Of Depreciation Closing Balance
1 400000 ₹ 25,333.33 ₹ 374,666.67
2 374666.666666667 ₹ 38,000.00 ₹ 336,666.67
3 336666.666666667 ₹ 38,000.00 ₹ 298,666.67
4 298666.666666667 ₹ 38,000.00 ₹ 260,666.67
5 260666.666666667 ₹ 38,000.00 ₹ 222,666.67
6 222666.666666667 ₹ 12,666.67 ₹ 210,000.00

Fixed Asset Account (DB) Written Down Value Method

Year Opening Balance Amount Of Depreciation Closing Balance
1 400000 ₹ 69,066.67 ₹ 330,933.33
2 ₹ 330,933.33 ₹ 85,711.73 ₹ 245,221.60
3 ₹ 245,221.60 ₹ 63,512.39 ₹ 181,709.21
4 181709.2056 ₹ 47,062.68 ₹ 134,646.52
5 134646.5213496 ₹ 34,873.45 ₹ 99,773.07
6 99773.0723200536 ₹ 25,841.23 ₹ 73,931.85
Months in first Year
1
2
3
4
5
6
7
8
9
10
11
12