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Prepare a Comparative Statement of Profit and Loss from the following information: Particulars Revenue from Operations, Cost of raw materials consumed, Changes in Inventories of raw material - Accounts

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Question

Prepare a Comparative Statement of Profit and Loss from the following information:

Particulars Note No. 31.3.2023
(₹)
31.3.2022
(₹)
Revenue from Operations   10,00,000 8,00,000
Cost of raw materials consumed   6,20,000 4,00,000
Changes in Inventories of raw materials   20,000 (1,00,000)
Ledger
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Solution

Comparative Statement of Profit & 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   10,00,000 8,00,000 2,00,000 25.00
II. Less: Expenses          
Cost of raw materials consumed   6,20,000 4,00,000 2,20,000 55.00
Changes in Inventories of raw materials   20,000 (1,00,000) 1,20,000 120.00
Total Expenses   6,40,000 3,00,000 3,40,000 113.33
III. Profit Before Tax (I − II)   3,60,000 5,00,000 (1,40,000) (28.00)
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Chapter 11: Tools for Financial Analysis : Comparative Statements - PRACTICAL QUESTIONS [Page 11.33]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 11 Tools for Financial Analysis : Comparative Statements
PRACTICAL QUESTIONS | Q 17. | Page 11.33
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