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Prepare a Comparative Statement of Profit and Loss of Cosmos Ltd. from the following information: Particulars Revenue from Operations, Purchases of stock-in-trade - Accounts

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प्रश्न

Prepare a comparative statement of profit and loss of Cosmos Ltd. from the following information:

Particulars 31.03.2019 31.03.2018
Revenue from Operations ₹ 20,00,000 ₹ 10,00,000
Purchases of stock-in-trade ₹ 12,00,000 ₹ 6,00,000
Change in Inventories of Stock-in-trade 25% of purchases of stock-in-trade 20% of purchases of stock-in-trade
Other Expenses ₹ 1,00,000 ₹ 80,000
Tax Rate 40% 40%
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उत्तर

Comparative Statement of Profit and Loss of Cosmos Ltd.
for the years ended 31st March, 2019 and 2018
Particulars Note No. 31.03.2019
(₹)
31.03.2018
(₹)
Absolute Change
(₹)
Percentage Change
(%)
I. Revenue from Operations   20,00,000 10,00,000 10,00,000 100
II. Less: Expenses          
Purchase of Stock in Trade   12,00,000 6,00,000 6,00,000 100
Change in Inventories   3,00,000 1,20,000 1,80,000 150
Other Expenses   1,00,000 80,000 20,000 25
Total Expenses   16,00,000 8,00,000 8,00,000 100
III. Profit before tax (I − II)   4,00,000 2,00,000 2,00,000 100
IV. Less: Tax   1,60,000 80,000 80,000 100
V. Profit after Tax (III − IV)   2,40,000 1,20,000 1,20,000 100
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अध्याय 11: Tools for Financial Analysis : Comparative Statements - ISC ANNUAL EXAMINATION AND SPECIMEN QUESTIONS [पृष्ठ ११.४०]

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डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
अध्याय 11 Tools for Financial Analysis : Comparative Statements
ISC ANNUAL EXAMINATION AND SPECIMEN QUESTIONS | Q 2. | पृष्ठ ११.४०
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