2146199-Rohnit Behura 2

Balance Sheet
For 1-Apr-23

Liabilities as at 1-Apr-23 Assets as at 1-Apr-23

Capital Account 19,97,000.00 Fixed Assets 15,00,000.00

Drawings (-)3,000.00 Computers and Peripherals 1,00,000.00
Mr. Rajesh Garg 20,00,000.00 Furniture and Fittings 2,00,000.00
Land and Building 12,00,000.00
Loans (Liability) 5,00,000.00
Secured Loans 5,00,000.00 Current Assets 12,58,850.48
Closing Stock 5,20,230.48
Current Liabilities 2,75,320.00 Sundry Debtors 2,51,920.00
Duties & Taxes (-)1,680.00 Cash-in-Hand 4,20,700.00
Sundry Creditors 2,62,000.00 Bank Accounts 66,000.00
Outstanding Expenses 15,000.00
Profit & Loss A/c 13,469.52
Opening Balance
Current Period 13,469.52

Total 27,72,320.00 Total 27,72,320.00

 2146199-Rohnit Behura 2
Profit & Loss A/c
For 1-Apr-23

Particulars For 1-Apr-23 Particulars For 1-Apr-23

Opening Stock 4,50,000.00 Sales Accounts 1,26,000.00

Gents(S) 50,000.00 Sales GST @12% 1,26,000.00
Gents(W) 2,00,000.00 Sales Bills to Make
Kids(S) 50,000.00
Kids(W) 40,000.00 Closing Stock 5,20,230.48
Ladies(S) 1,00,000.00 Gents(S) 50,076.92

Ladies(W) 10,000.00 Gents(W) 2,56,285.71

Kids(S) 46,500.00
Purchase Accounts 1,40,000.00 Kids(W) 53,760.00
Puchase GST @12% 1,40,000.00 Ladies(S) 96,666.67
Purchase Bills to Come Ladies(W) 16,941.18

Direct Expenses

Gross Profit c/o 56,230.48

6,46,230.48 6,46,230.48

Indirect Expenses 69,700.00 Gross Profit b/f 56,230.48

Advertisement Expense 20,000.00
Bank Charges 250.00 Nett Loss 13,469.52
Conveyance Charges 1,200.00
Courier Charges 150.00
Electricity Expenses 8,000.00
General Expenses 700.00
Godown Rent 15,000.00
Interest Loan 5,000.00
Mobile Expenses 2,000.00
Office Expenses 5,000.00
Printing & Stationery Charges 200.00
Staff Salaries 10,000.00
Staff Welfare Expenses 2,200.00

Total 69,700.00 Total 69,700.00

 2146199-Rohnit Behura 2
Ratio Analysis
For 1-Apr-23

Principal Groups For 1-Apr-23 Principal Ratios For 1-Apr-23

Working Capital 9,83,530.48 Dr Current Ratio 4.57 : 1
(Current Assets-Current Liabilities) (Current Assets : Current Liabilities)
Cash-in-Hand 4,20,700.00 Dr Quick Ratio 2.68 : 1
Bank Accounts 66,000.00 Dr (Current Assets-Stock-in-Hand : Current Liabilities)
Bank OD A/c Debt/Equity Ratio 0.25 : 1
(Loans (Liability) : Capital Account + Nett Profit)
Sundry Debtors 2,51,920.00 Dr
(due till today) 2,51,920.00 Dr Gross Profit % 44.63 %
Sundry Creditors 2,62,000.00 Cr Nett Profit % (-)10.69 %
(due till today) 2,62,000.00 Cr Operating Cost % 110.69 %
(as percentage of Sales Accounts)
Sales Accounts 1,26,000.00 Cr
Purchase Accounts 1,40,000.00 Dr Recv. Turnover in days 1.79 days
Stock-in-Hand 5,20,230.48 Dr (payment performance of Debtors)
Nett Loss 13,469.52 Dr Return on Investment % (-)0.68 %
Wkg. Capital Turnover 0.13 (Nett Profit / Capital Account + Nett Profit )
(Sales Accounts / Working Capital) Return on Wkg. Capital % (-)1.37 %
Inventory Turnover 0.24 (Nett Profit / Working Capital) %
(Sales Accounts / Closing Stock)
 2146199-Rohnit Behura 2
Trial Balance
For 1-Apr-23

Page 1
Closing Balance
Debit Credit

Capital Account 3,000.00 20,00,000.00

Drawings 3,000.00
Mr. Rajesh Garg 20,00,000.00
Loans (Liability) 5,00,000.00
Secured Loans 5,00,000.00
Current Liabilities 1,680.00 2,77,000.00
Duties & Taxes 1,680.00
Sundry Creditors 2,62,000.00
Outstanding Expenses 15,000.00
Fixed Assets 15,00,000.00
Computers and Peripherals 1,00,000.00
Furniture and Fittings 2,00,000.00
Land and Building 12,00,000.00
Current Assets 11,88,620.00
Opening Stock 4,50,000.00
Sundry Debtors 2,51,920.00
Cash-in-Hand 4,20,700.00
Bank Accounts 66,000.00
Sales Accounts 1,26,000.00
Sales GST @12% 1,26,000.00
Purchase Accounts 1,40,000.00
Puchase GST @12% 1,40,000.00
Indirect Expenses 69,700.00
Advertisement Expense 20,000.00
Bank Charges 250.00
Conveyance Charges 1,200.00
Courier Charges 150.00
Electricity Expenses 8,000.00
General Expenses 700.00
Godown Rent 15,000.00
Interest Loan 5,000.00
Mobile Expenses 2,000.00
Office Expenses 5,000.00
Printing & Stationery Charges 200.00
Staff Salaries 10,000.00
Staff Welfare Expenses 2,200.00
Grand Total 29,03,000.00 29,03,000.00
 2146199-Rohnit Behura 2
Day Book
For 1-Apr-23

Page 1
Date Particulars Vch Type Vch No. Debit Amount Credit Amount
Inwards Qty Outwards Qty
1-Apr-23 Outstanding Telephone Bill Payment 1 1,000.00
Interest Loan 5,000.00
Staff Salaries 10,000.00
Godown Rent 15,000.00
Cash 31,000.00

1-Apr-23 Office Expenses Payment 2 2,000.00

Cash 2,000.00

1-Apr-23 M/S Gaurav Trading Co. Payment 3 44,800.00

Cash 44,800.00

1-Apr-23 Staff Welfare Expenses Payment 4 500.00

Cash 500.00

1-Apr-23 Office Expenses Payment 6 1,500.00

Cash 1,500.00

1-Apr-23 Staff Welfare Expenses Payment 7 200.00

Cash 200.00

1-Apr-23 Office Expenses Payment 8 1,000.00

Cash 1,000.00

1-Apr-23 Drawings Payment 9 3,000.00

Bank Charges 250.00
Printing & Stationery Charges 200.00
Advertisement Expense 20,000.00
Staff Welfare Expenses 1,500.00
General Expenses 700.00
Courier Charges 150.00
Office Expenses 500.00
Cash 26,300.00

1-Apr-23 Conveyance Charges Payment 10 1,200.00

Mobile Expenses 2,000.00
Electricity Expenses 8,000.00
Cash 11,200.00

1-Apr-23 Mr. Rajesh Garg Receipt 1 5,00,000.00

Cash 5,00,000.00

1-Apr-23 M/s Malik Traders Receipt 2 39,200.00

Cash 39,200.00

1-Apr-23 M/s Malik Traders Sales 1 39,200.00

Sales GST @12% 35,000.00
Cgst 2,100.00
Sgst 2,100.00

1-Apr-23 M/s Goela Traders Sales 2 60,480.00

Sales GST @12% 54,000.00
Cgst 3,240.00
Sgst 3,240.00

1-Apr-23 M/s Pooja Trading Co. Sales 3 41,440.00

Sales GST @12% 37,000.00
Cgst 2,220.00
Sgst 2,220.00

continued ...
2146199-Rohnit Behura 2
Day Book : For 1-Apr-23 Page 2
Date Particulars Vch Type Vch No. Debit Amount Credit Amount
Inwards Qty Outwards Qty

1-Apr-23 M/S Gaurav Trading Co. Purchase 1 44,800.00

Puchase GST @12% 40,000.00
Cgst 2,400.00
Sgst 2,400.00

1-Apr-23 M/s Bharat Enterprises Purchase 2 56,000.00

Puchase GST @12% 50,000.00
Cgst 3,000.00
Sgst 3,000.00

1-Apr-23 M/s Ankit Trading Co. Purchase 3 56,000.00

Puchase GST @12% 50,000.00
Cgst 3,000.00
Sgst 3,000.00

1-Apr-23 Cotton Suit Delivery Note 1 10 Pcs

M/s Malik Traders
Shirt 10 Pcs
Kurta Pajama 10 Pcs

1-Apr-23 Cotton Suit Delivery Note 2 5 Pcs

M/s Malik Traders

1-Apr-23 Cotton Suit Receipt Note 1 20 Pcs

M/S Gaurav Trading Co.
Shirt 30 Pcs
Kurta Pajama 20 Pcs

1-Apr-23 Cotton Suit Receipt Note 2 5 Pcs

M/S Gaurav Trading Co.

1-Apr-23 Cotton Suit Rejections Out 1 (-)5 Pcs

M/S Gaurav Trading Co.

1-Apr-23 Cotton Suit Rejections In 1 (-)5 Pcs

M/s Malik Traders

1-Apr-23 M/s Malik Traders Sales Order 1 35,000.00

Sales GST @12% 35,000.00

1-Apr-23 M/S Gaurav Trading Co. Purchase Order 1 40,000.00

Puchase GST @12% 40,000.00
Cash (-)31,000.00
 2146199-Rohnit Behura 2
Cash Flow
Monthly Summary
1-Apr-23 to 31-Mar-24

Page 1
Cash Movement Nett
Inflow Outflow Flow

April 5,39,200.00 1,18,500.00 4,20,700.00

May
June
July
August
September
October
November
December
January
February
March
Grand Total 5,39,200.00 1,18,500.00 4,20,700.00
 2146199-Rohnit Behura 2
Bills Receivable
For 1-Apr-23

Page 1
Date Ref. No. Party’s Name Pending Due on Overdue
Amount by days
31-Mar-23 111/2020-2021 M/s Goela Traders 50,000.00 31-Mar-23 1
31-Mar-23 Opening Balance 50,000.00 Dr
31-Mar-23 101/2020-21 M/s Malik Traders 50,000.00 31-Mar-23 1
31-Mar-23 Opening Balance 50,000.00 Dr
31-Mar-23 121/2020-21 M/s Pooja Trading Co. 50,000.00 31-Mar-23 1
31-Mar-23 Opening Balance 50,000.00 Dr
1-Apr-23 2 M/s Goela Traders 60,480.00 1-Apr-23 0
1-Apr-23 Sales 2 60,480.00 Dr
10 Pcs Cotton Suit 2,000.00/Pcs
15 Pcs Shirt 1,200.00/Pcs
20 Pcs Kurta Pajama 800.00/Pcs
1-Apr-23 3 M/s Pooja Trading Co. 41,440.00 1-Apr-23 0
1-Apr-23 Sales 3 41,440.00 Dr
10 Pcs Stoll 200.00/Pcs
10 Pcs Coat 3,000.00/Pcs
10 Pcs Jacket 500.00/Pcs

2,51,920.00
 2146199-Rohnit Behura 2
Bills Payable
For 1-Apr-23

Page 1
Date Ref. No. Party’s Name Pending Due on Overdue
Amount by days
31-Mar-23 140/2022-23 M/s Ankit Trading Co. 50,000.00 31-Mar-23 1
31-Mar-23 Opening Balance 50,000.00 Cr
31-Mar-23 128/2020-21 M/s Bharat Enterprises 50,000.00 31-Mar-23 1
31-Mar-23 Opening Balance 50,000.00 Cr
31-Mar-23 110/2020-21 M/S Gaurav Trading Co. 50,000.00 31-Mar-23 1
31-Mar-23 Opening Balance 50,000.00 Cr
1-Apr-23 3 M/s Ankit Trading Co. 56,000.00 1-Apr-23 0
1-Apr-23 Purchase 3 56,000.00 Cr
20 Pcs Stoll 150.00/Pcs
20 Pcs Coat 2,000.00/Pcs
20 Pcs Jacket 350.00/Pcs
1-Apr-23 2 M/s Bharat Enterprises 56,000.00 1-Apr-23 0
1-Apr-23 Purchase 2 56,000.00 Cr
50 Pcs Stoll 100.00/Pcs
20 Pcs Coat 1,800.00/Pcs
30 Pcs Jacket 300.00/Pcs

2,62,000.00
 2146199-Rohnit Behura 2
Stock Group Summary
For 1-Apr-23

Page 1
Particulars Closing Balance
Quantity Rate Value

Gents(S) 50,076.92
Shirt 105 Pcs 476.92 50,076.92
Gents(W) 2,56,285.71
Coat 130 Pcs 1,971.43 2,56,285.71
Kids(S) 46,500.00
Kurta Pajama 90 Pcs 516.67 46,500.00
Kids(W) 53,760.00
Jacket 240 Pcs 224.00 53,760.00
Ladies(S) 96,666.67
Cotton Suit 100 Pcs 966.67 96,666.67
Ladies(W) 16,941.18
Stoll 160 Pcs 105.88 16,941.18
Grand Total 5,20,230.48