eects afetein TSH 140__— aa YT * wan fa. ore faaer Frater = oy oe a e wa we oe Shakkar |. for the year ending 31st Dec, 2012 ; Following is the incom Tent of Profit and Loss of Rafu Chakiar Ltd. wr the year ending. 31st Dec. x; - Particulars Note No. | Amou ies = . ab (Revenue from Operations) Sales | “S000 ‘Add : Other Income : Non-Operating Incomes : sas Interest | 2a Dividends 260 306,000 Profit on Sale of Securities Total Revenue Less : Expenses : . Cost of Goods Sold : Opening Stoc ‘Add : Purchases — Carriage - Wages Less : Closing Stock “Z—— Administration Expenses Finance Expenses : Diners ewe - Interest. —— Discount —~ Bad Debts —~ ling & Distribution Expenses No Expenses fet Profit during the yea amy frafafad a TW #8 (You are required to calculate the following)— 1, a aya (Expenses Ratio), er 2, WHat AM TW (Gross Profit Ratio) 3. YK BM BTIT (Net Profit Ratio) 4, Bae FIT (Operating Ratio)! Jolution : 1. Expenses Ratio : Neon = nae, «9 - Administrative Ei (a) Administrative Expenses Ratio = expenses Net Sales 300 = -80,000 3,00,000 x (b) Finance Expenses Ratio = Tia . ,00,000 (©) Selling and Distribution Expenses Ratio x Finance Expenses Net Sales 100 =20%—~ ao x 100 100 = 1.3% __ Selling and Distribution Exp. Net Sales 2100 8,000 ~~ 3,00,000,% 100 = 2.67% ‘Scanned vith CamSesner141 ‘Non operating Expenses ‘Net Sales oe 1,000— = —1,000= 3,00,000 x 100 = 033% Gross Profit o Net Sales, * 10° Ve ~ 1,30,000 = 3,00,000 = _, . Net Profit 3. Net Profit Ratio = yet Gales * 100 63,0007 = 63,000 = 3,00,000.* 10° ie) 1 Operating Ratio = Oost sf Gonds eold+ Os erating Exp. . 499 ae = ""'3,00,000 _ S\o v-2l = hy. = 2X 000 ,. 100 = 80.67% Where, * (@) Cost of Goods sold = a 4 = ae — 1,30,000 = 1,70,000) (a) Non-operating Expenses Ratio 2. Gross Profit Ratio = x 100 =|43-33%) Cost of Goods sold = op nin Sas: + Busch ates + Carriage = B 0008 1,80,000+2,000+3,000 — 60,000 = 7 1,70,000 (b) Operating expenses = 60,000 000 + 500 + 1,506 500 + 2,000 + 8,000 = 772,000 fl ‘Scanned ith CamSesner