Balance Sheet

For 1-Apr-23

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

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

Drawings (93.000.00 Computers &Peripherals 1,00,000.00
20.00,000. 00 Furniture and Fitings 2.00,000.00
Mr. Rajesh Garg
Land &Building 12,00,000.00
Loans (Liability) 5,00,000.00
Secured Loans 5,00,000.00 Current Assets 12,63,850.48
Closing Stock 5,20,230.48
Current Liabilities 2,65,320.00 Sundry Debtors 2,59,420.00
Duties & Taxes (-91,680.00 Cash-in-Hand 4,18,200.00
Sundry Creditors 2,62,000.00 Bank Accounts 66,000.00
Outstanding Expenses 5,000.00

Profit & Loss Alc 1,530.48

Opening Balance
Current Period 1,530.48

Total 27,63,850.48 Total 27,63,850.48

 Profit & Loss Alc
For 1-Apr-23

Particulars For 1-Apr-23

Particulars For 1-Apr-23
4,50,000.00 Sales Accounts 1,33,500.00
Opening Stock 1,26,000.00
50,000.00 Sales GST@ 12%
Gents (S) Sales Bills to Make 7,500.00
2,00,000.00
Gents (W)
Kids (S) 50,000.00 5,20,230.48
|Closing Stock
Kids (W) 40,000.00
Gents (S) 50,076.92
1,00,000.00
Ladies (S) Gents (W) 2,56,285.71
10.000.00
Ladies(W) Kids (S) 46,500.00
1,40,000.00 Kids (W) 53,760.00
Purchase Accounts
Ladies (S) 96,666.67
Purchase GST@ 12% 1,40,000.00
Ladies(W) 16,941.18
Purchase Bills to Come

Direct Expenses

Gross Profit clo 63,730.48

6,53,730.48
6,53,730.48

62,200.00 Gross Profit b/f 63,730.48

Indirect Expenses
Advertisement Expenses 20,000.00
Bank Charges 2,750.00
Conveyance Exp 1.200.00
Courier Charges Paid 150.00
8,000.00
Electricity Expenses
General Expanses 700.00
Godown Rent 15,000.00
Interest on Loan 5,000.00
Mobile Exp for Apr 2,000.00
Office Expenses 5,000.00
Prnting and Stationery Exp 200.00
Sta Welfere Expenses 2,200.00

Nett Profit 1,530.48

Total
63,730.48
Total 63,730.48
 Trial Balance
For 1-Apr-23 3/10
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 2,67,000.00
Duties & Taxes 1,680.00
Sundry Creditors 2,62,000.00
Outstanding Expenses 5,000.00
Fixed Assets 15,00,000.00
Computers &Peripherals 1,00,000.00
Furniture and Fitings 2,00,000.00
Land &Building 12,00,000.00
Current Assets 11,93,620.00
Opening Stock 4,50,000.00
Sundry Debtors 2,59,420.00
Cash-in-Hand 4,18,200.00
Bank Accounts 66,000.00
Sales Accounts 1,33,500.00
Sales Bils to Make
7,500.00
Sales GSTO 12% 1,26,000.00
Purchase Accounts 1,40,000.00
Purchase GST@ 12% 1,40,000.00
Indirect Expenses 62,200.00
Advertisement Expenses 20,000.00
Bank Charges 2,750.00
Conveyance Exp 1.200.00
Courier Charges Paid 150.00
Electricity Expenses 8,000.00
General Expanses 700.00
Godown Rent 15,000.00
Interest on Loan
5,000.00
Mobile Exp for Apr
2,000.00
Office Expenses 5,000.00
Printing and Stationery Exp 200.00
Staff Welfare Expenses
2,200.00
Grand Total
29,00,500.00 29,00,500.00
 Ratio Analysis
For 1-Apr-23

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

Working Capital 9,98,530.48 Dr |Current Ratio 4.76:1
(Current Assets-Current Liabilie s) (Current Assets : Current Liabilities)
Cash-in-Hand 4,18,200.00 Dr Quick Ratio 2.80: 1
Bank Accounts 66,000.00 Dr (Curent Assets Stock-in-Hand: Current Liabilties)
Bank OD Alc DebtVEquity Ratio 0.25:1
Sundry Debtors 2,59,420.00 Dr (Loans (Liabilty) : Captal Account +Net Prot)
(due till today) 2,51,920.00 Dr Gross Profit % 47.74 %
Sundry Creditors 2,62,000.00 Cr Nett Profit % 1.15 %
(due till today) 2,62,000.00 Cr Operating Cost % 98.85 %
(as percentage of Sales Accounts)
Sales Accounts 1,33,500.00 Cr
Purchase Accounts 1,40,000.00 Dr Recv. Turnover in days 1.75 days
Stock-in-Hand 5,20,230.48 Dr (payment perfomance of Debtors)
Nett Profit 1,530.48 Cr Return on Investment %
0.08 %
Wkg. Capital Turnover 0.13 (Nett Proft Capital Account +Nett Praft)
(Sales Accounts / Working Capital) Return on Wkg. Capital % 0.15 %
Inventory Turnover 0.26 (Nett Profit / Working Capital) %
(Sales Accounts / Closing Stock)

4/10
 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 Bal Payment 1 1,000.00
Outstanding Salary 10,000.00
Godown Rent
15,000.00
Interest on Loan 5,000.00
Cash 31,000.00
1-Apr-23 Office Expenses Payment 2,000.00
Cash 2,000.00
1-Apr-23 Mis Gaurav Trading Co. Payment 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 5 1,500.00
Cash 1,500.00
1-Apr-23 Staff Welfare Expenses Payment 6 200.00
Cash 200.00
1-Apr-23 Office Expenses Payment 7 1,000.00
Drawings 3,000.00
Printing and Stationery Exp 200.00
Bank Charges 250.00
Advertisement Expenses 20,000.00
Staff Welfare Expenses 1,500.00
General Expanses 700.00
Courier Charges Paid 150.00
Office Expenses 500.00
Cash 27,300.00
1-Apr-23 Conveyance Exp Payment 8 1,200.00
Mobile Exp for Apr 2,000.00
Electricity Expenses 8,000.00
Cash 11,200.00
1-Apr-23 Bank Charges Payment 10 2,500.00
Cash 2,500.00
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% SE N00.00
CGST .00
SGST 5/10 0
1-Apr-23 Mis Goeta Traders Sales 2 60,480.00
Sales GST@ 12% 54,000.00
CGST 3,240.00
SGST 3,240.00
1-Apr-23 Mis Pooja Trading Co. Sales 3 41,440.00
Sales GST@ 12% 37,000.00
CGST 2,220.00
SGST
2,220.00
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 Mis Gaurav Trading Co. Purchase 1 44,800.00

Purchase GST @12% 40,000.00
CGST 2,400.00
SGST 2,400.00
1-Apr-23 M/s Bharat Enterprises Purchase 3 56,000.00
Purchase GST @12% 50,000.00
CGST 3,000.00
SGST 3,000.00
1-Apr-23 M/s Ankit Trading Co. Purchase 2 56,000.00
Purchase GST @12% 50,000.00
CGST 3,000.00
SGST 3,000.00
1-Apr-23 Cotton Sult Delivery Note 1 10 pcs
M/s Malik Traders
Shirt 10 pcs
Kurta Pajama
10 pcs
1-Apr-23 Cotton Suit Dolvry Note 2 5 pcs
M/s Malik Traders
1-Apr-23 Cotton Suit Recaipt Note 1 20 pcs
Mis Gaurav Trading Co.
Shirt 30 pcs
Kurta Pajama 20 pcs
1-Apr-23 Cotton Suit Racaipt Note 2 5 pcs
Mis Gaurav Trading Co.
1-Apr-23 Cotton Suit Rajictions Out 1 (-5 pcs
Mis Gaurav Trading Co.
1-Apr-23 Cotton Suit Rejsct ons in 1 (-)5 pcs
MIs 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 Ortar 1 40,000.00
Purchase GST @ 12% 40,000.00

6/10
 Cash Flow
Monthly Summary
1-Apr-23 to 31-Mar-24
Page 1
Cash Moyement Nett
Inflow Outflow Flow

April 5,39,200.00 1,21,000.00 4,18,200.00

May
June
July
August
September
October
November
December
January
February
March
Grand Total 5,39,200.00 1,21,000.00 4,18,200.00
 Bills Receivable
For 1-Apr-23
Page 1
Date Ref. No. Party's Name Pending Due on Overdue
Amount by days
31-Mar-23 111/2022-23 M/s Goeta Traders 50,000.00 31-Mar-23
31-Mar-23 Opening Balance 50.000.00 Dr
31-Mar-23 101/2022-23 Mis Malik Traders 50,000.00 31-Mar-23 1
31-Mar-23 Opening Baiance 50,000.00 Dr
31-Mar-23 121/2022-23 M/s Pooja Trading Co. 50,000.00 31-Mar-23 1
31-Mar-23 pening Balance 50,000.00 Dr
1-Apr-23 2 M/s Goeta Traders 60,480.00 1-Apr-23 0
1-Apr-23 Sales 2 60,480.00 Dr
10 pcs Cotton Suit 2,000.00lpcs
15 pcs Shirt 1,200.00pcs
20 pcs Kurta Pajama 800.00pcs
1-Apr-23 3 M/s Pooja Trading Co. 41,440.00 1-Apr-23
1-Apr-23 Sales 3 41,440.00 Dr
10pcs Stoll 200.00pcs
10 pcs Coat 3,000.00pcs
10 pcs Jacket 500.00lpcs
2,51,920.00
 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 Balancs 50,000.00 Cr
31-Mar-23 128/2022-23 M/s Bharat Enterprises 50,000.00 31-Mar-23 1
31-Mar-23 Opening Balance 50,000.00 Cr
31-Mar-23 110/2022-23 M/s Gaurav Trading Co. 50,000.00 31-Mar-23 1
31-Mar-23 Opening Balancs 50,000.00O Cr
1-Apr-23 2 M/s Ankit Trading Co. 56,000.00 1-Apr-23
1-Apr-23 Purchase 56,000.00 Cr
20 pcs Stoll 150.00jpcs
20 pcs Coat 2,000.00|pcs
20 pcs Jacket 350.00|pcs
1-Apr-23 3 M/s Bharat Enterprises 56,000.00 1-Apr-23
1-Apr-23 Purchase 3 56,000.00 Cr
SO pcs Stoll 100.00|pcs
20 pcs Coat 1,800.00|pcs
30 pcs Jacket 300.00pcs
2,62,000.00
 Stock 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
46,500.00
Kids (S)
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
16,941.18
Ladies(W)
Stoll 160pcs 105.88 16,941.18
Grand Total 5.20.230,48