Trial Balance as on 31.03.

2013 Equity share capital Equipment General Reserve Sales Purchase of stock in trade Investments in Government Bonds Loans to Group Companies Security Deposit with suppliers Advance from customers Salaries and wages Advertisements Interest income Repairs and Maintenance Outstanding Repairs and Maintenance Trade Payables Trade Receivables Bank Balance Office expenses Audit fees Legal expenses Accumulated depreciation Advance tax Stock in trade VAT payable 12% Term Loan Deferred tax Liabilities Depreciation Change in Stock Interest Outstanding Interest Deferred tax Expense

Dr Rs.(in lacs) 1200

Cr 500 1000 5000

2800 1000 200 100 25 400 100 100 100 20 120 300 194 100 60 80 180 425 125 5 200 91.7277225 60 25 12 12 22.7277225

Statement Of Profit & Loss Particulars

Revenue from Operations Other Income Total Revenue Expenses Cost of Material Consumed Purchases of Stock in trade Change in Inventories Employee Benefit Expense Finance Cost Depreciation & Amortization Other Expenses Total Expenses Profit Before Tax Tax SLM According to IT Act Tax WDV Deffered Tax Profit After Tax

Amount
5000 100 5100 0 2800 -25 400 12 60 440 3687 1413 458.4479 435.7201 22.72772 977.2799 Tax Computation PBT 30% Tax 5% Surcharge 3% Education Cess Current Tax PAT

1413 423.9 21.195 13.35285 458.44785 954.55215

Dividend Distribution Tax Proposed Dividend Basic Tax Surcharge Education Cess Total

250 37.5 1.875 1.18125 40.55625

Balance Sheet Equity And Liabilities