Balance sheet of M/s ABC Ltd.

As on 31/3/2016 Balance sh
Liabilities Amount Assets Amount Liabilities
Capital Account 2300000 Fixed Assets 3067500 Capital Account
Reserves&surplus 50000 Furniture 292500 Reserves&surplus
capital a/c 1800000 Land &building 2300000 capital a/c
Loans(liability) 3000000 P&M 475000 Loans(liability)
Secured loans 2500000 Investments NIL Secured loans
Unsecured loans 500000 Investments Unsecured loans
Current Liabilities 690600 Current Assets 3151807 Current Liabilities
Provisions 240000 Closing stock 1429407 Provisions
Sundry creditors 250600 Sundry Debtors 397000 Sundry creditors
BP 1000000 Cash in hand 20000 BP
Rent o/s 50000 Bank accounts 1247600 Rent o/s
Salaries o/s 50000 B/R 50000 Salaries o/s
Prepaid Insurance 1247600
Profit & Loss A/c 228707 50000 Profit & Loss A/c
Opening balance 300000 7800 Opening balance
Cureent period profit 148707 Cureent period profit
Less: Transferred -220000 Less: Transferred
Total 6219307 Total 6219307 Total

Trading & P&L for the year of M/s ABC Ltd. For the Financial Year ending on31/3/2016 Trading & P&L for the year o
Particulars Amount Particulars Amount Particulars
Opening stock 1729800 Sales Account 62500 Opening stock
Purchases Account 43000 Closing stock 1429407 Purchases Account
Gross profit c/o 281607 Gross profit c/o

Total 2054407 Total 2054407 Total

Indirect expenses 253100 Gross profit b/f 281607 Indirect expenses

Depreciation 57500 Indirect incomes 120200 Depreciation
Discount Allowed 20000 Discount received 200 Discount Allowed
Electricity 10000 Profit on sale of inve 120000 Electricity
Insurance Premium 15600 Insurance Premium
Rent 60000 Rent
Salaries 85000 Salaries
Telephone 5000 Telephone
Nett Profit 148707 Nett Profit

Total 401807 Total 401087 Total

 Balance sheet of M/s ABC Ltd. As on 31/3/2016
Liabilities Amount Assets Amount
Capital Account 2300000 Fixed Assets 3067500
Reserves&surplus 500000 Furniture 292500
capital a/c 1800000 Land &building 2300000 1
Loans(liability) 3000000 P&M 475000 2
Secured loans 2500000 Investments NIL 3
Unsecured loans 500000 Investments 4
Current Liabilities 690600 Current Assets 3151807 5
Provisions 240000 Closing stock 1429407 6
Sundry creditors 250600 Sundry Debtors 397000 7
BP 100000 Cash in hand 20000 8
Rent o/s 50000 Bank accounts 1247600 9
Salaries o/s 50000 B/R 50000 10
Prepaid Insurance 7800
Profit & Loss A/c 228707
Opening balance 300000
Cureent period profit 148707
Less: Transferred -220000
Total 6219307 Total 6219307

Trading & P&L for the year of M/s ABC Ltd. For the Financial Year ending on31/3/2016
Particulars Amount Particulars Amount
Opening stock 1729800 Sales Account 625000
Purchases Account 43000 Closing stock 1429407
Gross profit c/o 281607

Total 2054407 Total 2054407

Indirect expenses 253100 Gross profit b/f 281607

Depreciation 57500 Indirect incomes 120200
Discount Allowed 20000 Discount received 200
Electricity 10000 Profit on sale of inve 120000
Insurance Premium 15600
Rent 60000
Salaries 85000
Telephone 5000
Nett Profit 148707

Total 401807 Total 401807

CR CA/CL 4.563868
QR QA/CL 2.482769
DE Debt/equity 1.186377
GPR GP/SALES 45%
NPR NP/SALES 0.237931
OPERATING COST RATIO 1-NPR 0.762069
RETURN ON WORKING CAPITAL NP/WC 0.06042
RETURN ON CAP EMPLOYED NP/CE 0.058808
INVENTORY TURNOVER RATIO COGS/CL STOC 0.240235
WORKING CAPITAL RATIO SALES/WC 0.25394