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प्रश्न
From the following particulars, prepare a comparative income statement of Arul Ltd.
| Particulars | 2015-16 (₹) | 2016-17 (₹) |
| Revenue from operations | 50,000 | 60,000 |
| Other income | 10,000 | 30,000 |
| Expenses | 40,000 | 50,000 |
खाता बही
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उत्तर
The comparative income statement of Arul
Ltd for the year ended 31.3.16 & 31.3.17
| Particulars | 2015- 2016 Rs. | 2016-2017 Rs. | Absolute amount of (+) ↑ (or) (-) ↓ |
% of (+) ↑ (or) (-) ↓ |
| Revenue from operations | 50,000 | 60,000 | +10,000 | 20% |
| Add: Other income | 10,000 | 30,000 | +20,000 | 200% |
| Total Income | 60,000 | 30,000 | +30,000 | 50% |
| Less: Expenses | 40,000 | 50,000 | +10,000 | 25% |
| Profit before tax | 20,000 | 40,000 | +20,000 | 100% |
Percentage increase = `10000/50000 xx 100 = 20%`
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