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प्रश्न
Following is the extract from the Balance Sheet of King Ltd. as at 31st March, 2026:
| Equity and Liabilities | 31st March, 2026 (₹) | 31st March, 2025 (₹) |
| Surplus, i.e., Balance in Statement of Profit & Loss | 20,00,000 | 10,00,000 |
| Dividend Payable | 50,000 | ...... |
Additional Information: Proposed Dividend for the years ended 31st March, 2025 and 2026 are ₹ 8,00,000 and ₹ 10,00,000 respectively.
Prepare the Note to show Net Profit before Tax and Extraordinary Items.
खातेवही
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उत्तर
| Particulars | Amount (₹) |
|---|---|
| Surplus as per Statement of Profit & Loss: | |
| Closing Balance (31st March, 2026) | 20,00,000 |
| Less: Opening Balance (31st March, 2025) | (10,00,000) |
| Net Profit earned during the current year | 10,00,000 |
| Add: Proposed Dividend for the previous year (ended 31st March, 2025) | 8,00,000 |
| Net Profit before Tax and Extraordinary Items | 18,00,00 |
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