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प्रश्न
From the following Statement of Profit and Loss of Skills India Ltd. for the year ended 31st March, 2018 and 2019, prepare a Comparative Statement of Profit and Loss.
| Particulars | Note No. | 2018-19 (₹) | 2017-18 (₹) |
| Revenue from Operations | 45,00,000 | 20,0,000 | |
| Employee Benefit Expenses | 10,00,000 | 8,00,000 | |
| Other Expenses | 5,00,000 | 2,00,000 |
Tax Rate 30%.
खातेवही
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उत्तर
| Skills India Ltd. Comparative Statement of Profit and Loss For the year ending 31st March, 2019 |
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| Particulars | 2017-18 (₹) | 2018-19 (₹) | Absolute change (₹) | Percentage change |
| (I): Revenues: Revenue from operations | 20,00,000 | 45,00,000 | 25,00,000 | 125 |
| (II): Expenses | ||||
| (a): Employees Benefit Expenses | 8,00,000 | 10,00,000 | 2,00,000 | 25 |
| (b): Other Expenses | 2,00,000 | 5,00,000 | 3,00,000 | 150 |
| Total Expenses | 10,00,000 | 15,00,000 | 5,00,000 | 50 |
| (III): Profit before tax | 10,00,000 | 30,00,000 | 20,00,000 | 200 |
| Less: Provision for tax @ 30% | 3,00,000 | 9,00,000 | 6,00,000 | 200 |
| Profit after tax | 7,00,000 | 21,00,000 | 14,00,000 | 200 |
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