VEDHA

PageNo.
Date l

Namee AaishuwaryaSanaameshuar Khanapure

class 88A I Sem ear

2201o2 L610o 2

Subject Cost Accauninq CIA-1-

Schoal School of (ommarce and alenmanagemeat

SCAence.
 VEDHA
PageNo.
Date

The XL L+d. urnish he fllowinq information

Tst period Tnd Period

Sales 20,0, ooo 30 00, O0o
P rot 200, Ooo 4100 O o0

.
You

2
dre

Pl
Fixed
requred
Raio
Expenses
+o Cal cuwate

3 GEP
Sales +o earn ProGt Rs. S;00, ooo
S Profit when Sales are Rs 15, oo, ooo

Pv Q aio

P Ratio 4io in Contribution

Sales
Y 10o

Sades 30,00 0o0 20,00, 0oo

A in
0 00 0oo

A in contrib" 4060, Oo0 -2,00 ,do o

2 00 000

P R atio 200 Ooo

20
P Ratio 20
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PageNo.
Date:

2 fixed Expenses

Salesx_Py_ Rato Fc Profi

2000 00 x 26 Fc t 2,00,000

FCt 20O,00o
Fc 200 000

8EP in Rupees)L
BE P Fixed expenses
PV RaHio
60 0 06
_y 16

BEP 0000.0

4 Sales to earn_proHt RS 3,00000

Sales fixed costt_ desire d profit

PV Rato

200 O00 +5,Oo , 000

Sae 2500 O0o

Sales requiredn earn Si00 doo praHi

 VEDHA
PageNo.
Date

5 Pro Ht when Saes

prafitE Sale.s
are

x
PS

PyRatio
1S, 00,ooo
Bxed cost

15 00 00d 26- 200 000

u00 000Rs

prait is L00 000Rs when Sales are 2s.1S00000

Fallouinq pari.culars are avallable for A Ltd and B Ltd-

partieulars A Ltd BLtd
Sales Rs. Go0 O00 2s600 000
pl Ratio 20 /
Sixed ast QS 90,000 s g6 000
Calculae far eochCompany-

REP tor A Lid

BEP Gxed expenses_-

PY Raio
4
6 00o
25

300 006

REP for 8 Ltd.

BEP Gxed cost

Pv Ravio

80, 000

00 000
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Page No. :
Dato:

Margio 6 satehy

Mos of A Ltd Profit

Actual -BeP Sales

sales

o0 00o-3.60O00

Mos afA Ltd AcualsalesBeP Sales

440a, Ooo
2,00,000 Rs

ii)Sole requiied to pcafil_ok asgo aaa forALtd.

eao
Sale Gzed Cost t desired Proit
Pv R atio

oo 90 000 4

80 000 4
20 ,000
For RLtd
Sales Fixed Cast desired proit
Pv Raio

80 000 +90 O00 x Led5

8 SO 000
 VEDHA
Page No. :
Date:

Mle EAR Enterprises turnishes the tollowinqintormaion

ear Sales Rs) Proit CRs.
60,00
2o19 0o

20l4 B100 000 00, o0o

rom the above, cal clate the followina infarmation

Py Ratio

Py aio A in Contrib X 100

io Sades

40I 00o
2 00 O 0o
pv Qaho. 20
ixed cast

Salesy Py Raio Fc Proit

20 fc t_60,06D

12 0O0o
Fc
60O o
60 00o
O FC
iii
8reak eNen Cost

B6P ixed cast

P Radio

60 O0 0
20

8EP 30 0,000
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Page No.
Date:

iv) Sales to earnprolit s 20.0,0o

Sales ed cog desired profit
P aio
Go O00+ 2 00, 00 xIpe

8,0.0 000

Sales tt fequireo to eaun profit of Ps20000a

are 130.0, 000

Margio ak Safely of 2alu

Margio of Safey s Praft

Pv Pasio

00 0o0x tae

S00 000
 VEDHA|
Page No.
Date

From he ollowioq particdars ouare required to Calulate

parHulas 2 ol2 (Rs) 2o13 s

Total Cost 2 96 000 L&12 0.00
Sales Qb0 000
2012
proit Totalcost Sal ec
12 G000 1y40 000
144000

Prokt Toteu Cos Scules

12 2100.0 21 60000
283,00
C hange in Sale 20100o

Change n proit Lu.000

) Py Ratio- in
proit
SaJes
y l0D-

200 000

20
 VEDHA
PageNo.:
Date: II

) hxed cast
period

Contib sale x Py LaHo

uoo6d x_20

28f0O 0
fc ContibP proft
9880o0

Bre ckeueo poin

BEP Hxedar
P RaH

92000

i Sale o Sales
ean prati of es 00000
Profit
Degireel
PV RaHo

4 40o0 +60Oooo
20

31120 000

Sale (equired ao ean proht R h1094 0.00s 3420,60a

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Page No.
I
Date

Margin oSale oLheyeas 20i2

MOS Pro Git

Pv Raio

2
20000
Margino Salekq a yeo 2al2 is g20o0o
 VEDHA
Page No.
Date l

The winq is the cast

follo _struckure of aproduct sellina-
prniceRS.Lo.0 pa unit
Nadable cast_per uit:
Materia
Labour
Direct ErpenseA s3
ixed Overheads for he yea
Facton Overheads Rs 2 80 0.00
oAce Overheads Rs 21201000
NO ofUnits eroduted and sold 4000o

i p Ratia

Contributon per unt > Sollina pncee- Variable cost

Per unit
RS 100 -(Rc 38t 14t 8)

pu RcHoa Contrb?
Sales

OO

2) EP inunits

fc totficaverheads
Fackory averhea.ds
2R0o00 t 2 20000
300000-
 Page No.
Date: I VEDHA

BE Pin units F
Contmb per unit

40

2 500 Un ts

)Morqio o Sateky Amoun+

Marginof Sate Aetualale-Break CaBaleA

Even Sales

-(NO ok unit Saldx sellina price)-(Break even paint

xSelliag prite

401000 Loo) (12Sdox100)

2500000 2,S01 D00

2 SOO00

iv 20.ALen
Break paiat i£ ixed averheads increased b

NoLD ed CosE 2O0000 X S00 000

 VEDHA
Page No.:
Date:

Neu BEPin unitS Ne FC

Contri b" per unit

600 O0O
46

1So00 units

Revised
20Y.
py Raio uhen selling pace inceased b
Naus Sellina pric L2 lo0
120

Ne Contrib peruniE NL Sellinq pice- Variable

Cost per unit

120 38 +14 g)
120-60

Peuised Py_RaHio Ne Contrib

N Selting pnce

20
50