Chapters

SL.
Year Not
No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Assigned

2A, 2B
1B
(EOQ),12A
1 MJ-2010 (GP/NP/M 9A,9B 3A,3B,3C, 10A,10B,1 4A (DCF) 1A,4B 11
, 12B(Cash
arkup),7A, 6A,6B 0C (Ratio), 5
operating
7B, 8A,8B
cycle)

6 (Cash
2 (ratio
2 ND-2010 1A,1B 3A,3B 10A,10B 8A 4( PP), operating 9 7A,7B 11
Analysis),8
5A,5B (CVP) cycle), (PED)
B
8C,8D,8E

5
1A,1B,1C, 3A,3b(Rati 8A,8B,8C,
3 MJ-2011 2A,2B 7(CVP) (AR),6A,6B 10A,10B
4A,4B,4C o) 9A,9B
,6C

2A, 2B, 2C
(Ratio
3. (Cash
4 ND-2011 6A, 6B 1A, 1B,8A 4A, 4B, 7 (CVP) 9A,9B( Ra Analysis),1 5A, 5B 8D
flow)
tio),8B, 8C 0A,
10B( AR)

5 MJ-2012 1A, 1B, 6A,

6B, 9,8

6 ND-2012 2A (ROI) 2B (AR) 1A,1B

1A,
1B(CVP),4A, 2(Ratio
7 MJ-2013 8A,8B 3A, 3B(AR) 9A,9B 6A,6B 7A,7B
4B(DCF),5A, Analysis)
5B(PP)

5A,5B,8A, 6A,6B(EO
8 ND-2013 1A,1B,2A 4A,4B 2B,9A,9B 3A, 3B(CVP) 7 (ratio)
8B Q)

5B (Cash
1A,1B,3A,3B
operating 7A,7B
9 MJ-2014 9A 2A,2B ,5A (CVP) 9B 4A,4B 6A,6B,6C
cycle), 8A, (PED)
(PP)
8B (EOQ)
 DCF CVP EOQ COC AR Ratio
SL. No Year
7 9
1 MJ-2010 4A (DCF) 2A, 2B (EOQ) 12A, 12B(Cash operating cycle) 1, 4B (Ratio)
2 ND-2010 4( PP) 5A,5B (CVP) 6 (Cash operating cycle)
3 MJ-2011 7(CVP) 5 (AR) 3A,3b(Ratio)
4 ND-2011 7 (CVP) 10A, 10B( AR) 2A, 2B, 2C (Ratio Analysis)
5 MJ-2012
6 ND-2012 2B (AR)
7 MJ-2013 4A,4B(DCF) 1A, 1B(CVP), ,5A,5B(PP) 3A, 3B(AR)
8 ND-2013 3A, 3B(CVP) 6A,6B(EOQ)
9 MJ-2014 5A (CVP) 9B (PP) 8A, 8B (EOQ) 5B (Cash operating cycle)

Book Page 206 Book Page-445

 Book 2016 MJ 2010-4A MJ-2013-4B
Investment 50,000 100,000.00 500,000.00
Risk free rate 4% 10% 8%
Business- 12 months after return 55,650 125,000.00 560,000
Return -Business 5,650 25,000 60,000
Interest 2,000 10,000 40,000
Risk free return after 12 months 52,000 110,000 540,000

Expected Rate of Return 5% 12% 9%

PV at discounted rate 53,000 111,607 513,761
NPV 3,000 11,607 13,761
As NPV is higher than interest earned 1,000 1,607 (26,239)
Decision Yes Yes No
Sales per unit 10
VC per unit 6
Fixed cost 100,000
CM per unit 4
CM% 40%
VC%
BEP in Unit
BEP in TK
MS in unit
MS in TK
BEP %
MS %
Expected sales in unit to earn profit of 50,000

Relation: CM &VC, BEP &MS

What will be extra profit for 10 unit of sales above BEP

 25,000 250,000
250,000