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प्रश्न
From the following particulars, prepare a comparative income statement of Barani Ltd.
| Particulars | 2016-17 ₹ | 2017-18 ₹ |
| Revenue from operations | 30,000 | 45,000 |
| Other income | 4,000 | 6,000 |
| Expenses | 10,000 | 15,000 |
| Income tax | 30% | 30% |
खातेवही
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उत्तर
Computation of % increase for revenue from operation
Percentage increase `= 15000/30000 xx 100` = 50%
Comparative Income statement of Barani Ltd.
for the year ended 31.3.17 & 31.3.18
| Particulars | 2016- 2017 Rs. | 2017-2018 Rs. | Absolute amount of (+) ↑ (or) (-) ↓ |
% of (+) ↑ (or) (-) ↓ |
| Revenue from operations | 30,000 | 45,000 | +15,000 | 50% |
| Add: Other income | 4,000 | 6,000 | +2,000 | 50% |
| Total Income | 34,000 | 51,000 | +17,000 | 50% |
| Less: Expenses | 10,000 | 15,000 | +5,000 | 50% |
| Profit before tax | 24,000 | 36,000 | +12,000 | 50% |
| Less: Income tax 30% | 7200 | 10,800 | +3,600 | 50% |
| Profit after tax | 16,800 | 25,200 | +8,400 | 50% |
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