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प्रश्न
Following is the Comparative Income Statement of Violet Ltd. for the years ending 31-3-2023 and 31-3-2022.
You are required to present the Comparative Income Statement in its complete form after calculating the missing information represented by “??”.
| Comparative Income Statement of Violet Ltd. For the years ending 31-3-2023 and 31-3-2022 |
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| Particulars | 31-03-2023 (₹) |
31-03-2022 (₹) |
Absolute change (₹) |
% Change |
| Revenue from Operations | ?? | 7,098 | 364 | ?? |
| Expenses | 8,998 | 7,931 | ?? | ?? |
| Net Profit | ?? | (833) | (703) | ?? |
खातेवही
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उत्तर
| Comparative Income Statement of Violet Ltd. For the years ending 31-3-2023 and 31-3-2022 |
||||
| Particulars | 31-03-2023 (₹) | 31-03-2022 (₹) | Absolute change (₹) |
% Change |
| I. Revenue from Operations | 7,462 | 7,098 | 364 | 5.13 |
| II. Expenses | 8,998 | 7,931 | 1,067 | 13.45 |
| III. Net Profit | (1,536) | (833) | (703) | (84·39) |
Working Notes:
Revenue from operations for 31-3-2023 = 7,098 + 364 = 7,462
Absolute changes in expenses = 8,998 − 7,931 = 1,067
Net profit for 31-3-2023 = 7,462 − 8,998 = ₹ (1,536) (loss)
Percentage changes:
Revenue from Operations = `364/(7,098)xx100` = 5.13%
Expenses = `(1,067)/(7,931)xx100` = 13.45%
Net profit = `((703))/((833))xx100` = (84.39%)
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