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प्रश्न
From the following information, prepare comparative statement of Profit & Loss.
| Particulars | Note No. | 2022-23 (₹) | 2021-22 (₹) |
| Revenue from operations | 10,00,000 | 8,00,000 | |
| Other Income | 2,20,000 | 1,50,000 | |
| Cost of materials consumed | 4,00,000 | 3,00,000 | |
| Change in inventories of finished goods and work in progress | 2,00,000 | 1,00,000 | |
| Other Expenses (% of cost of Revenue from Operations) | 15% | 10% | |
| Tax Rate | 30% | 30% |
खाता बही
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उत्तर
| Comparative Statement of Profit & Loss | ||||
| Particulars | 2021-22 (₹) | 2022-23 (₹) | Absolute Change (in ₹) | Proportionate Change (in %) |
| A. Revenue from operations | 8,00,000 | 10,00,000 | 2,00,000 | 25 |
| B. Add: Other Income | 1,50,000 | 2,20,000 | 70,000 | 46.67 |
| C. Total Revenue (A + B) | 9,50,000 | 12,20,000 | 2,70,000 | 28.42 |
| D. Less: Cost of materials consumed | 3,00,000 | 4,00,000 | 1,00,000 | 33.33 |
| Change in inventories of finished goods and work in progress | 1,00,000 | 2,00,000 | 1,00,000 | 100 |
| Other Expenses | 80,000 | 1,50,000 | 70,000 | 87.5 |
| Total Expenses | 4,80,000 | 7,50,000 | 2,70,000 | 56.25 |
| E. Profits before Tax (C - D) | 4,70,000 | 4,70,000 | - | - |
| F. Tax Rate | 1,41,000 | 1,41,000 | - | - |
| G. Profits after Tax (E - F) | 3,29,000 | 3,29,000 | - | - |
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