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प्रश्न
Following is the extract from the Balance Sheet of Zee Ltd.
| Particular | 31st March 2019 (₹) |
31st March 2018 (₹) |
| Equity Share Capital | 8,00,000 | 8,00,000 |
| 10% Preference Share Capital | 6,00,000 | 6,00,000 |
| Surplus i.e., Balance in Statement of Profit and Loss | 7,20,000 | 4,00,000 |
| Unpaid Dividend | 20,000 | − |
Additional Information:
- Proposed dividends on equity shares for the years 2017-18 and 2018-19 are ₹ 1,60,000 and ₹ 2,00,000, respectively.
- An Interim Dividend of ₹ 40,000 on Equity Shares was paid.
Calculate Net Profit before Tax and Extraordinary Items.
संख्यात्मक
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उत्तर
| Particulars | Amount (₹) |
| Profit as per Statement of Profit and Loss (7,20,000 – 4,00,000) | 3,20,000 |
| Add: Proposed Dividend (Current Year) | 1,60,000 |
| Add: Proposed Preference Dividend (Current Year) 10% of 6,00,000 | 60,000 |
| Add: Interim Dividend | 40,000 |
| Profit Before Taxation and Extraordinary Items | 5,80,000 |
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