PROJECT - 1

Comprehensiue
Project
 RAMA'S CYBER CAFE
Mr. Rama decided to commence a computer business in a building which
was constructed at a cost of t 1,00,000 and contributed a further sum of t
2,50,000. IHe wanted to start with 10 computers. He went on to HDFC bank
and put up his proposal and managed to get a loan to the extend of his 75
the cost of the computers 4, 00,000 with printers. It was agreed
percent of
that the loan will be repaid in three annual instalments as follows:

A t the end of first year = Rs. 1,00,000+ 30,000 interest

A t the end of the 2nd year =Rs. 1,00,000 20,000 interest
A t the end of the3rd year =Rs. 1,10,000 (Rs. 1,00,000+ 10,000 interest)

1 April 1999. On the same date he deposited

He started business on
2, 40,000 in the bank.

He
gave 1,0,000 to computer company as 25% of the value of computers
t3,00,000 of bank loan availed. He deposited k1,000 for
urchased and out
the electrical connection with the Electricity Board and also deposited of
1, 00,000 wth VSNL for the telephone Internet connection. He got the
computer cafe furnished by paying r25,000 and also spent t4520 in getting
pamphlets printed and distributed.

A payments were to be made by cheques and all the recelipts were in cash
to be deposited in the bank on the same day. At the end of the year, their
results showed the following:

Revenue from fees received from students of computer class 2,80,000

Revenue on account of internet facility 1,20,000
Revenue from sale of computer stationery 98,000
Purchases of computer stationery like floppy discs, CDs etc. 55,000
Telephone charges 34,000
Petty expenses 12,000
Entertainment expenses 10,000
Miscellaneous expenses 10,000
Wages paid to servant 6,000
He withdrew t6.000 by cheque each month for their personal expenses. He
paid the bank loan regularly.
 Mr. Rama decided to commence a
computer business in a building
which was constructed at a cost of t 1.00,000 and contributed a

further sumof 2.50.000.

went on to HDFC
bank
Heputwanted
and
up his
with
to start
proposal and
managed to get
10 computers. He

a loan to the extend of his 75 percent of the cost of the computers

4. 00,000 with printers. It was agreed that the loan will be repaid in
three annual instalments as follows:

A t the end Rs. 1.00.000

of first year +

30.000 interest
At the end of the 2 year Rs. 1,00,00020.000 interest
the end
At ofthe3rd year -Rs. 1.10.000 (Rs. I.00,000 10,000
interest)
He started business on 1 April 1999. On the same date he
deposited 2. 40,000 in the bank.

He gave tl. 00.000 to computer company as 25% of the value of

computers purchascd and 3.00.000 out of bank loan availed. He
deposited x1.000 for the eleetrical connection with the Electricity
Board and also depositcd of el. 00,000 with VSNL for the
telephone Internet conneeton. lte got the computer cafe furnished
by paying 25.000 and also spent 4.520 in gelting pamphlets
printed and distributed.

Al puy mentis were to be made by chcques and all the receipts were
in cash to be deposited in the bank on the same day. At the end of
the year. their results showed the
following:
Revenue from fees received from students of computer class

"
2.80.000
Revenue of internet
on account
facility
1,20,0
Revenue from sale
of computer stationery
98,000

Purchases
5.000
of computer stationery like floppy dises. CDs ete.

Telephone
34,000
charges
* Petty expenses

2.000
 Entertainment espenses
,000

Miscellaneous expenses
.000
Wagcs paid to servant
6,000

He withdrew c6.000 by cheque each month for their

personal
eNpenses. He paid the bank loan
regu larly.

Required:

Journalise the above transactions. Post them into the

ledger and
prepare trial balance.
. Prepare Profit & Loss A/e and Balance Sheet after taking into
account that electricity charges of tl. 24.000 is yet to be paid.
I Charge deprecation at the rate of 25% on computers, 10% on
furniture and 5% on
buildings.
IV, Calculate profitability ratios and comment on the ellicieney o
the business if the net prolit ratio and gross profit in similar type
of business concerns arc
20" and 50"% respectively.
V. Mr. Rama wants to expand his business. He approached the bank
for further loan. the ratios that the banker will require
Compare
before gpAnting the loan.(current ratio, quick ratio and
cquity Tatio)
debtt
PROJECT - 2

Specilie Project
RATIO ANALYSIS
RATIO ANALYSIS OF
TARMAC LIMITED
 BALANCE SHEET OF TARMAG LIMITED
AS ON 3PMARCH 202
FIOURES FIUURES
PAHTICULAHS NR
(1OD0)
SOURCES OF FUNDS

Shareholder's Fund
are capital 5,00,00
Reserves and surplus 1742,5922,42,59

Loans
Secured T138,86
Unsecuredd S58,29 16,97,15
Deferred Tax Liability(Net) 95,33

10TAL
APPLICATION OF FUNDS
40,35.07
Fised Assets
ross block 18,41.3
reciation 1240,03
Net block
apital work in progress
6,16,84

Investment 148.34

Current Assels, Loans and Advances

,46,20
Inventores
Sundry debtors 19,51,56
Ch and Bank balances 4,49,74
1.oansand advances 850,58 53,98,08

Provisions
Current Liabilitiesand
urrent liabilities
8,16.17
Prov isions 31202 21.28,19
Net Current Assets 32.69,89
TOTAL 40,35.07
PROFIT AND LOSSACCOUNT OF TARMAC LIMITED
FOR THE YEAR ENDED3"MARCH 2012
PARTICULARS FIGURES
INRa (I0D0)
INCOME:
Sales and operating camings 73,90,47
Other income 31,39
Variation in stock 99
74,75,85
EXPENSES:
Materials consumed 2851,40
Purchase of trading goods 14,03.33
Payments to and provision for employees 12,94.47
Manufacturing expenses 3,07,51
Excise duty 70,08
Other expenses 9,17,94
Intere: and finance charges 2,46,30
Depreciation 1.10.89
Less: transfer to revaluation 93 1,09,96
72,00,99
PROFIT BEFORE TÀx 2.74.86
PRIOR YEAR ADJUSTMENT(NET) 25,71
PROVISION FOR TAXATION
Current lax 1,19,50
Detered tax liability/(Assets) 8.13
PROFIT AFTER TAX 17294
Balance brought forward from previous year
Balance available for »pprepriation L72,98
Appropriations:
Gieneral reserve 88,30
Surples (loss) carried to BS 7
Proposed dividend 75,00
Tax on proposed dividend 9,61
1,72,98
Basic earning per share(rupee) 3.46
 CASH FLOW
STATEMENT OF
WIPRO LIMITED
 WIPRO LIMITED AND SUBSIDIARIES FINANCIAL POSITION
CONSOLIDATED INTERIM STATEMENTSOF
CONDENSED
in millions, encept share and per share data, unless otherwise stated)

2012 2012
e e n

latOn io

Retet nle

ASSIS
Ceitt 67.97
$9981 079
22

0.s05 I89
3.14 56
Defessed ias a

T E n assets. 16231
t0.662 1138
so 328 $5,745
8,7
25.74
J0,025
Uobslled reveues 262

SA1S ,641

Cah d ah eguvalcns S431

TOTAL ASSTS..
470 074 ,458

ss

Sh rmu 57.714
41,912

eserve
594
oder o n p c s of eguin
Nuws e f u to w e n a e c d t r w 78

49

LLNBILLLLS 22510

erndive labiitcs 4457

519 49

Tutal mn u t ha telotes 10.03

.138
7

vamedre
nemus

s 790 S
9.703 1410 0

Tutal curwent kabuitis.

65219

CPahakas

Dre

Mmhhe N 032

Rangak
 WIPRO LIMITED AND SUBSIDIARIES
cONDENSED CONSOLIDATED INTERIM STATEMENTS OF CASH FLOWS
i n millions, escept share and per share data, unless
otherw ise stated)
Thrre monh lra2n
3 1 1 2012 01
ra asia ties inte

a wditrd
Ter

um ogati atn idie

6)
gu , n

ngat ef cmle flow t w et d g

44 42)
47

t a s espse

2.094
3,710 5.23)
.984)
Uneled i o e n e 4,075)
1491)
1619
es ard a ed esgNTEs
Uncaned revcni

Net cash generated frum nperstimg ctin ties e

S0)
eriture en peupert. pia d egeipe e
0I.6) 0,164) 1982)
enc s Assnce
Proseed from e
e ofn E enci
3,100 2,N6-0 S

c ot ca 802)
amas foe issness acquistioe l u i g eposat in esu,
** ,110 20
trtesl r e c r c a

203952 BIJ54).
eeuity sarespesding o t
a7.674) 0155)
enc of loa orrew in
.7

licred pvd foas a

272)
t gdivend tas ibern

Net cash frum /(used im) fimancing actn ws.. eserenamean*

t e hesig of the pered

A e C Pabhakar

Mamachandrnn

* hres

thangak
A 24 2012