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प्रश्न
Prepare a Comparative Income Statement of Bikul Ltd. with the help of the following information:
| Particulars | 2016–17 (₹) | 2017–18 (₹) |
| Revenue from Operations | 10,00,000 | ₹ 16,00,000 |
| Cost of Materials Consumed | 5,00,000 | 10,00,000 |
| Employee Benefit Expenses | 80,000 | 40,000 |
| Other Indirect Expenses | 60,000 | 80,000 |
खातेवही
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उत्तर
| Comparative Statement of Profit & Loss (For the years ended 31st March 2017 and 31st March 2018) |
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| Particulars | 2016–17 (₹) (A) |
2017–18 (₹) (B) |
Absolute Change (C = B - A) |
Percentage Change (D = $\frac{C}{A} \times 100$) |
| I. Revenue from Operations | 10,00,000 | 16,00,000 | 6,00,000 | 60.00% |
| II. Expenses: | ||||
| (a) Cost of Materials Consumed | 5,00,000 | 10,00,000 | 5,00,000 | 100.00% |
| (b) Employee Benefit Expenses | 80,000 | 40,000 | (40,000) | (50.00%) |
| (c) Other Indirect Expenses | 60,000 | 80,000 | 20,000 | 33.33% |
| Total Expenses (II) | 6,40,000 | 11,20,000 | 4,80,000 | 75.00% |
| III. Net Profit before Tax (I - II) | 3,60,000 | 4,80,000 | 1,20,000 | 33.33% |
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