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प्रश्न
Prepare a Comparative Statement of Profit & Loss from the following information:
| Particulars | Note No. | 31.3.2024 (₹) |
31.3.2023 (₹) |
| Revenue from Operations | 12,50,000 | 10,00,000 | |
| Purchase of Stock in Trade | 7,70,000 | 4,20,000 | |
| Changes in Inventories | (1,20,000) | 80,000 | |
| Other Expenses | 52,000 | 30,000 | |
| Other Income | 6,000 | 5,000 |
खातेवही
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उत्तर
| Comparative Statement of Profit and Loss for the years ended 31st March, 2023 and 2024 |
|||||
| Particulars | Note No. | 31.3.2024 (₹) |
31.3.2023 (₹) |
Absolute Change (₹) |
Percentage Change (%) |
| I. Revenue from Operations | 12,50,000 | 10,00,000 | 2,50,000 | 25.00 | |
| II. Add: Other Income | 6,000 | 5,000 | 1,000 | 20.00 | |
| III. Total Income (I + II) | 12,56,000 | 10,05,000 | 2,51,000 | 24.98 | |
| IV. Less: Expenses | |||||
| (a) Purchase of Stock in Trade | 7,70,000 | 4,20,000 | 3,50,000 | 83.33 | |
| (b) Change in Inventories | (1,20,000) | 80,000 | (2,00,000) | 250.00 | |
| (c) Other Expenses | 52,000 | 30,000 | 22,000 | 73.33 | |
| Total Expenses | 7,02,000 | 5,30,000 | 1,72,000 | 32.45 | |
| V. Profit before tax (III − IV) | 5,54,000 | 4,75,000 | 79,000 | 16.63 | |
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