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Trading A/C in the Books of "X" Ltd.

For the Year Ended 31-03-2014


Particular Amount Rs. Particular Amount Rs.

To Raw Material Purchase 12,600,000 By Consumption/Sale 14,375,000

To Direct Expenses By Closing Stock 2,575,000


Rent on Machinery 60,000
Direct Wages 1,080,000
Packing Material 128,000
Power and Fual Charges 420,000
Repair and Maintanace 12,800
Transport Expenses(Carrige Inward) 126,000

To Gross Profit transfer to P&L A/C 2,523,200

16,950,000 16,950,000

Profit and Loss A/C in the Books of


For the Year Ended 31-03-2014
Particular Amount Rs. Particular Amount Rs.

By Gross Profit trans. from Trad. A/C 2,523,200

To Indirect Expenses By Indirect Income


Advertisement Expenses 143,500 Bank Interest 4,500
Depriciation on Other Assets 277,000
Duties and Taxes 45,000
Electricity Expenses 48,000
Fright 480,000
Interest on Related Parties 108,000
Interest on Term Loan 120,000
Misc. Expenses 135,700
Office Administration Expenses 25,500
Salary 720,000

To Net Profit transfer to Capital A/C 425,000

2,527,700 2,527,700

Balance Sheet as on 31/03/2014

Liabilities Amount Rs. Assets Amount Rs.

Capital Fixed Assets


Propriter's Capital 2,525,000 Computer 60,000
Dead Stock 240,000
Secured Loan Electronic Fittings 180,000
Term Loan 800,000 Furniture 450,000
Lab 180,000
Unsecured Loan Land and Building 643,000
Related Parties Loans 900,000 Machinery 540,000

Current Liabilities and Provisions Current Assets and Loans


Sundry Creditors 494,000 Cash 18,250
O/s Interest on Loan 228,000 Bank-1234 45,750
O/s Salary 510,000 Sundry Debtors 525,000
Closing Stocks 2,575,000
Total 5,457,000 Total 5,457,000

0
Trading A/C in the Books of "X" Ltd.
For the Year Ended 31-03-2015
Particular Amount Rs. Particular Amount Rs.

To Opening Stock 2,575,000 By Consumption/Sale 17,250,000

To Raw Material Purchase 12,740,000 By Closing Stock 2,808,000

To Direct Expenses
Rent on Machinery 60,000 138,000
Direct Wages 1,188,000 1,949,400
Packing Material 140,000 140,000
Power and Fual Charges 420,000 14
Repair and Maintanace 14,000
Transport Expenses(Carrige Inward) 127,400 0

To Gross Profit transfer to P&L A/C 2,793,600

20,058,000 20,058,000

Profit and Loss A/C in the Books of


For the Year Ended 31-03-2015
Particular Amount Rs. Particular Amount Rs.

By Gross Profit trans. from Trad. A/C 2,793,600

To Indirect Expenses By Indirect Income


Advertisement Expenses 345,000 Bank Interest 4,800
Depriciation on Other Assets 277,000
Duties and Taxes 57,500
Electricity Expenses 56,000
Fright 258,750
Interest on Related Parties 108,000
Interest on Term Loan 120,000
Misc. Expenses 224,000
Office Administration Expenses 42,000
Salary 860,000

To Net Profit transfer to Capital A/C 450,150

2,798,400 2,798,400

Balance Sheet as on 31/03/2015 Working Capital Changes


Liabilities Amount Rs. Assets Amount Rs. Particular 2013-14 2014-15 Increasing W. C. Decresing W.C.
Current Assets and Loans
Capital Fixed Assets Cash 18,250 38,500 20,250 0
Propriter's Capital 2,975,150 Computer 20,000 Bank-1234 45,750 63,950 18,200 0
Dead Stock 180,000 Sundry Debtors 525,000 690,000 165,000 0
Secured Loan Electronic Fittings 160,000 Closing Stocks 2,575,000 2,808,000 233,000 0
Term Loan 800,000 Furniture 400,000 Total 3,164,000 3,600,450 436,450 0
Lab 160,000
Unsecured Loan Land and Building 616,000 Current Liabilities and Provisions
Related Parties Loans 900,000 Machinery 480,000 Sundry Creditors 494,000 573,300 0 79,300
O/s Interest on Loan 228,000 228,000 0 0
Current Liabilities and Provisions Current Assets and Loans O/s Salary 510,000 140,000 370,000 0
Sundry Creditors 573,300 Cash 38,500 Total 1,232,000 941,300 370,000 79,300
O/s Interest on Loan 228,000 Bank-1234 63,950
O/s Salary 140,000 Sundry Debtors 690,000 Working Capital Increase/(Decrease) 727,150
Closing Stocks 2,808,000

Total 5,616,450 Total 5,616,450

Fund Flow Statement


Sources Amount Rs. Application Amount Rs.

Net Profit after Depriciation 450,150 Increasing in Working Capital 727,150

Depricition 277,000

727,150 727,150

0
Trading A/C in the Books of "X" Ltd.
For the Year Ended 31-03-2016
Particular Amount Rs. Particular Amount Rs.

To Opening Stock 2,808,000 By Consumption/Sale 18,816,000

To Raw Material Purchase 13,020,000 By Closing Stock 2,160,000

To Direct Expenses
Rent on Machinery 60,000 138000
Direct Wages 1,252,800 2,098,000
Packing Material 150,000 140000
Power and Fual Charges 490,000 14.98571429
Repair and Maintanace 15,000
Transport Expenses(Carrige Inward) 130,200 0.1620960884

To Gross Profit transfer to P&L A/C 3,050,000

20,976,000 20,976,000

Profit and Loss A/C in the Books of


For the Year Ended 31-03-2016
Particular Amount Rs. Particular Amount Rs.

By Gross Profit trans. from Trad. A/C 3,050,000

To Indirect Expenses By Indirect Income


Advertisement Expenses 376,320 Bank Interest 5,600
Depriciation on Other Assets 277,000
Duties and Taxes 61,500
Electricity Expenses 69,000
Fright 301,056
Interest on Related Parties 108,000
Interest on Term Loan 120,000
Misc. Expenses 246,000
Office Administration Expenses 54,000
Salary 884,000

To Net Profit transfer to Capital A/C 558,724

3,055,600 3,055,600

Balance Sheet as on 31/03/2016 Working Capital Changes


Liabilities Amount Rs. Assets Amount Rs. Particular 2014-15 2015-16 Increasing W. C. Decresing W.C.
Current Assets and Loans
Capital Fixed Assets Cash 38,500 56,284 17,784 0
Propriter's Capital 3,183,874 Computer 80,000 Bank-1234 63,950 75,850 11,900 0
Dead Stock 120,000 Sundry Debtors 690,000 752,640 62,640 0
Secured Loan Electronic Fittings 140,000 Closing Stocks 2,808,000 2,160,000 0 648,000
Term Loan 800,000 Furniture 350,000 Total 3,600,450 3,044,774 92,324 648,000
Lab 140,000
Land and Building 589,000 Current Liabilities and Provisions
Machinery 420,000 Sundry Creditors 573,300 585,900 0 12,600
O/s Interest on Loan 228,000 228,000 0 0
Current Liabilities and Provisions Current Assets and Loans O/s Salary 140,000 86,000 54,000 0
Sundry Creditors 585,900 Cash 56,284 Total 941,300 899,900 54,000 12,600
O/s Interest on Loan 228,000 Bank-1234 75,850
O/s Salary 86,000 Sundry Debtors 752,640 Working Capital Increase/(Decrease) (514,276)
Closing Stocks 2,160,000

Total 4,883,774 Total 4,883,774

Fund Flow Statement


Sources Amount Rs. Application Amount Rs.

Decreasing in Working Capital 514,276 Computer 100,000

Net Profit after Depriciation 558,724 Capital(Withdrawals) 350,000

Depricition 277,000 Loan Repayments 900,000

1,350,000 1,350,000
Trading A/C in the Books of "X" Ltd.
For the Year Ended 31-03-2017
Particular Amount Rs. Particular Amount Rs.

To Opening Stock 2,160,000 By Consumption/Sale 19,943,000

To Raw Material Purchase 13,090,000 By Closing Stock 2,834,000


To Material Purchase 2,260,000

To Direct Expenses 2,183,500


Rent on Machinery 60,000 140,000
Direct Wages 1,296,000 15.60
Packing Material 156,000
Power and Fual Charges 525,000 0.15
Repair and Maintanace 15,600
Transport Expenses(Carrige Inward) 130,900

To Gross Profit transfer to P&L A/C 3,083,500

22,777,000 22,777,000

Profit and Loss A/C in the Books of


For the Year Ended 31-03-2017
Particular Amount Rs. Particular Amount Rs.

By Gross Profit trans. from Trad. A/C 3,083,500

To Indirect Expenses By Indirect Income


Advertisement Expenses 398,860 Bank Interest 5,600
Depriciation on Other Assets 277,000
Duties and Taxes 64,500
Electricity Expenses 72,000
Fright 339,031
Interest on Term Loan 120,000
Misc. Expenses 254,000
Office Administration Expenses 62,000
Salary 912,000

To Net Profit transfer to Capital A/C 589,709

3,089,100 3,089,100

Balance Sheet as on 31/03/2017 Working Capital Changes


Liabilities Amount Rs. Assets Amount Rs. Particular 2015-16 2016-17 Increasing W. C. Decresing W.C.
Current Assets and Loans
Capital Fixed Assets Cash 56,284 63,120 6,836 0
Propriter's Capital 3,773,583 Computer 40,000 Bank-1234 75,850 65,850 0 10,000
Dead Stock 60,000 Sundry Debtors 752,640 817,663 65,023 0
Secured Loan Electronic Fittings 120,000 Closing Stocks 2,160,000 2,834,000 674,000 0
Term Loan 800,000 Furniture 300,000 Total 3,044,774 3,780,633 745,859 10,000
Lab 120,000
Land and Building 562,000 Current Liabilities and Provisions
Machinery 360,000 Sundry Creditors 585,900 589,050 0 3,150
O/s Interest on Loan 228,000 120,000 108,000 0
Current Liabilities and Provisions Current Assets and Loans O/s Salary 86,000 60,000 26,000 0
Sundry Creditors 589,050 Cash 63,120 Total 899,900 769,050 134,000 3,150
O/s Interest on Loan 120,000 Bank-1234 65,850
O/s Salary 60,000 Sundry Debtors 817,663 Working Capital Increase/(Decrease) 866,709
Closing Stocks 2,834,000

Total 5,342,633 Total 5,342,633

Fund Flow Statement


Sources Amount Rs. Application

Net Profit after Depriciation 589,709 Increasing in Working Capital 866,709

Depricition 277,000

866,709 866,709
Trading A/C in the Books of "X" Ltd.
For the Year Ended 31-03-2018
Particular Amount Rs. Particular Amount Rs.

To Opening Stock 2,834,000 By Consumption/Sale 21,663,000

To Raw Material Purchase 13,230,000 By Closing Stock 2,240,000


To Material Purchase 2,280,000

To Direct Expenses 2,359,400


Rent on Machinery 60,000 141,497
Direct Wages 1,425,600 16.67
Packing Material 165,000
Power and Fual Charges 560,000 0.15
Repair and Maintanace 16,500
Transport Expenses(Carrige Inward) 132,300

To Gross Profit transfer to P&L A/C 3,199,600

23,903,000 23,903,000

Profit and Loss A/C in the Books of


For the Year Ended 31-03-2018
Particular Amount Rs. Particular Amount Rs.

By Gross Profit trans. from Trad. A/C 3,199,600

To Indirect Expenses By Indirect Income


Advertisement Expenses 433,260 Bank Interest 6,500
Depriciation on Other Assets 277,000
Duties and Taxes 85,400
Electricity Expenses 78,000
Fright 368,271
Interest on Term Loan 120,000
Misc. Expenses 256,000
Office Administration Expenses 64,000
Salary 924,000

To Net Profit transfer to Capital A/C 600,169

3,206,100 3,206,100

Balance Sheet as on 31/03/2018 Working Capital Changes


Liabilities Amount Rs. Assets Amount Rs. Particular 2016-17 2017-18 Increasing W. C. Decresing W.C.
Current Assets and Loans
Capital Fixed Assets Cash 63,120 60,401 0 2,719
Propriter's Capital 4,123,752 Computer 100,000 Bank-1234 65,850 95,850 30,000 0
Dead Stock 0 Sundry Debtors 817,663 1,018,161 200,498 0
Electronic Fittings 100,000 Closing Stocks 2,834,000 2,240,000 0 594,000
Furniture 250,000 Total 3,780,633 3,414,412 230,498 596,719
Lab 100,000
Land and Building 535,000 Current Liabilities and Provisions
Machinery 300,000 Sundry Creditors 589,050 555,660 33,390 0
O/s Interest on Loan 120,000 120,000 0 0
Current Liabilities and Provisions Current Assets and Loans O/s Salary 60,000 0 60,000
Sundry Creditors 555,660 Cash 60,401 Total 709,050 675,660 93,390 0
O/s Interest on Loan 120,000 Bank-1234 95,850
Sundry Debtors 1,018,161 Working Capital Increase/(Decrease) (272,831)
Closing Stocks 2,240,000

Total 4,799,412 Total 4,799,412


0

Fund Flow Statement


Sources Amount Rs. Application

Decreasing in Working Capital 272,831 Computer 100,000

Net Profit after Depriciation 600,169 Repayment of Secured Loan 800,000

Depricition 277,000 Capital(Withdrawals) 250,000

1,150,000 1,150,000 0