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प्रश्न
From the following information provided, prepare Comparative Statement of Profit and Loss for the years ended 31st March 2023 and 2022:
| Particulars | 31st March, 2023 | 31st March, 2022 |
| Revenue from Operations | ₹ 9,00,000 | ₹ 6,00,000 |
| Cost of Materials Consumed | 50% of Revenue from Operations | 60% of Revenue from Operations |
| Other Expenses % (Revenue from Operations − Cost of Materials Consumed) | 15% | 20% |
| Income Tax | 50% | 50% |
खातेवही
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उत्तर
| Comparative Statement of Profit and Loss for the years ended 31st March, 2023 and 2022 |
|||||
| Particulars | Note No. | 31.3.2023 (₹) |
31.3.2022 (₹) |
Absolute Change (₹) |
Percentage Change (%) |
| I. Revenue from Operations | 9,00,000 | 6,00,000 | 3,00,000 | 50.00 | |
| II. Less: Expenses | |||||
| (a) Cost of Materials Consumed | 4,50,000 | 3,60,000 | 90,000 | 25.00 | |
| (b) Other Expenses | 67,500 | 48,000 | 19,500 | 40.63 | |
| Total Expenses | 5,17,500 | 4,08,000 | 1,09,000 | 26.84 | |
| III. Profit before tax (I − II) | 3,82,500 | 1,92,000 | 1,90,500 | 99.22 | |
| IV. Less: Tax | 1,91,250 | 96,000 | 95,250 | 99.22 | |
| V. Profit after tax (III − IV) | 1,91,250 | 96,000 | 95,250 | 99.22 | |
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