PROFIT &LOSS A/C BALANCE SHE

PARTICULARS AMOUNT AMOUNT SOURCE OF FUNDS

SALES 400000 EQUITY
less:COGS 100000 OTHER EQUITY
GROSS PROFIT 300000

GP MARGIN 75%

less NOTES TO ACCOUNTS

emp cost 50000 OPENING BAL
other exp 50000 ADD:PURCHASES
EBITD 200000 LESS:COST
less:DEPRECION 0 CLOSING
EBIT 200000
less:interest 0
EBT 200000
less:tax 50% 100000
PAT 100000

2
EQUITY 50L
PPE 30L
INVENTORY 10L
INVENTORY SOLD 5L
SALES 20L
EMP COST 1L
OTHER EXP 1L
TAX 50%

PROFIT &LOSS A/C BALANCE SHE

PARTICULARS AMOUNT AMOUNT SOURCE OF FUNDS
SALES 2000000 EQUITY
less:COGS 500000 OTHER EQUITY
GROSS PROFIT 1500000

GP MARGIN 75%

less NOTES TO ACCOUNTS

emp cost 100000 OPENING BAL
other exp 100000 ADD:PURCHASES
EBITD 1300000 LESS:COST
less:DEPRECION 0 CLOSING
EBIT 1300000
less:interest 0
EBT 1300000
less:tax 50% 650000
PAT 650000

3.PROBLEM
EQUITY 50L
PPE 20l
INVENTORY 20l
INVENTORY SOLD 10l
SALES 40l
EMP COST 1l
OTHER EXP 1l
TAX 50%
dividend paid 1l
life of asset 5 YEARS

NOTES TO ACCOUNTS PROFIT &LOSS A/C

1.INVENTORY AMOUNT PARTICULARS
AMOUNT
OPENING BAL 0 SALES 4000000
ADD:PURCHASES 2000000 less:COGS 1000000
LESS:COST 1000000 GROSS PROFIT
CLOSING 1000000
GP MARGIN 75%

2.EQUITY&SC AMOUNT

OPENING BAL 50 less

ADD:REVAISED 0 emp cost 100000
LESS:BUYBACK 0 other exp 100000
CLOSING 50 EBITD
less:DEPRECION 400000
3.OTHER EQUITY AMOUNT EBIT
OPENING BAL 12 less:interest 0
ADD:PAT 0 EBT
SUB:DIVIDEND 1 less:tax 50%
CLOSING 11 PAT

4.ASSETS AMOUNT
OPENING BAL
ADD:CAPEX 20 ;;L
SUB:SOLD
SUB:DEP 20/5 4
CLOSING 16
 18-12=2022

PAT
ADD: NON CASH EXP
ADD:NON OPERATING EXP&LOSSES
LESS:NON CASH INCOME& GAINS
LESS:NON OPERATING PROFITS
MARUTHI
PAT 37663 NEGITIVE
ADD:DEP 27865 LESS
LESS
ADD:FINANCE COST 1259 ADD
LESS:OTHRE INCOME 17935 ADD
ADD:CHANGE IN CURRENT ASSETS 12991 ADD
ADD:CHANGE IN CURRENT LIABILITIES 8136 ADD
CFO 69979 ADD
CAPEX 14349 LESS
FCFF 55630 LESS
ADD CL
LESS CA
CFO
LESS CAPEX
ADD DEP
 BALANCE SHEET cashflow statement
AMOUNT APPLICATION OF FUNDS AMOUNT PARTICULARS
1000000.00 PPE 600000.00 OPENING 0
100000.00 INVENTORY 100000.00 EQUITY 1000000
CASH 400000.00 less:PPE 600000
less:INVENTORY 200000
1100000.00 1100000.00 SALE OF INVENTORY 100000
PAT 100000
CLOSING 400000
0
200000
100000
100000

BALANCE SHEET cashflow statement

AMOUNT APPLICATION OF FUNDS AMOUNT PARTICULARS
5000000.00 PPE 3000000.00 OPENING 0
6500000.00 INVENTORY 500000.00 EQUITY 5000000
CASH 2150000.00 less:PPE 3000000
less:INVENTORY 1000000
5650000.00 5650000.00 SALE OF INVENTORY 500000
PAT 650000
CLOSING 2150000
0
1000000
500000
500000
 +

OFIT &LOSS A/C BALANCE SHEET

AMOUNT SOURCE OF FUNDS AMOUNT APPLICATION
AMOUNT
OF FUNDS
EQUITY 5000000.00 PPE 1600000.00
OTHER EQUITY 1100000.00 INVENTORY 1000000.00
3000000 CASH 3500000.00

6100000.00 6100000.00

2800000

2400000

2400000
1200000
1200000
TATA OPENING 141511
1390.85 ADD:CAPEX 0
348.87 SUB:SALE 14349
139.24
8.35 LESS:DEP 27865
50 CLOSING 127995
1760.57
136.81
2121 CAPEX=CLOSING+DEP-OPENING
659.91
2.52
741.26
1478.53
19153.47 0 0
5659046
1760.57
11733.44
 cashflow statement
PARTICULARS
OPENING 0
EQUITY 5000000
less:PPE 2000000
less:INVENTORY 2000000
SALE OF INVENTORY 1000000
DIVIDEND PAID 100000
PAT 1200000
DEPRECIATION 400000
CLOSING 3500000