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    9 views5 pages

    Ac PDF

    Uploaded by

    SANJAY RATHI

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    of 5
    -~» Equity + Debt al Employed: > Current ie _ Balance Sheet (Extract) _ = Liabilities - Assets | > Shareholders Fund |> Non-Current Assets | a) Share Capital Equity | | a) Property, Plant and Equipment & | Equity Share Capital Intangible Assets Preference Share Capital * Property, Plant and Equipment = tanghl ousls b) Reserve and Surplus General Reserve Securities Premium. Surplus in Statement of P&L. Capital Reserve Any Other Reserve ¢) Money Received against share warrants > Share Application Money Pending _| Allotment ¢ Long Term Borrowings Debentures os Bonds Term Loans Public Deposits Other Loans and © Deferred Tax Liabilities (Net) © Other Long-Termffabilities © Long Term Provisiéns © Short ter Trade Payables Sundry Creditors Bills Payables © Short Term Provisions Provision For Tax ~/ Provision for Expenses Provision for Employees Benefits Other Provisions ete, PFO - © Other Current Liabilities Outstanding Expenses Unearned Income Galls-in Advance Unpaid Dividend > Current Assets (ca) "0 fg Gass The Land and Building Plant and Machinery Furniture and Fixtures etc. * Intangible Assets Goodwill Patents Trade Mark etc. Capital Work-in-Progress Intangible Assets under Development & ), Non-Current investment Deferred Tax Assets (Net) Lohg Term Loah.and Advances Other Non-CurrentAssets Inv =— Total Liabilities "Total Assets 7 a) Current Investment ( b) Inventories rd _Raw Material [| Gara JorkciteProgress. {Inventories oe heel Orr. iv Loose Tools etc. ~~ ¢) Trade Receivables Sundry Debtors Bills Receivable Cash and Cash Equivalence Cash in Hand Gash at Bank Short Term Deposits Marketable Securities - Short Term Loan and Advances ~ ww4t-Y f) Other Current Assets ‘Accrued Income Prepaid Expenses Deposit etc, a) a Accountancy EPIC Knowledge Exchange Totel assets Total Jind 3, Capital Employed = Total Assets ~ Current Liabilities , ee Working Capital = CA (Total Assets ~ Non Current Assets) ~ ¢ (Total aby ~ Capital Emploved) | promtanan. a, Capita enol Non Current Assets Profit After Tax+ Rate | © -— oO = T00-Rate Net Sale (-) coGs Pe Gross Profit (+) Operating e&t om Operating Profit xX (-)Non- Operating Expenses (XX) +Non-Operating Income XX 7 3. Operating Profit = Net Sales - Operating Cost or Net Profit + Non-Operati 4, Operating Cost = cogs Operating Expenses ) 5. Profit Before Interest oO; 6. Average = OPeHing + clBbing 2 7. Operating Profit Ratio + of Other Formulas 1, If Net Sales is given and _ ‘+ Rate Profit = Sales Tae Cost = Sales +pearpass The 2. If Cost (COGS) is given and % profit on Sales is given, then Profit = Cost « —"# Too Rate sesteete COGS = Opening Stock + Net Purchase + a Direct Expenses ~ Closing Stock Sales = Cost + 3. If Net Sales is given and % Cash Seles on Credit Sale ls given, then Cash Sales = Total Sales + ——— Dee Rate Credit Sales = Total Sales + 70 — aa saiqeseg apes, aBeaay aseypang 3paiy Oey JaAOUIN, ajqeAeg apes, Powied pai) (stpuow ZT 40 sheq ¢9¢) ported [eI01, 40 (sou) saiqealaoay apes aderaay oney saaouiny / AMARDY sayes par) 0)3ey JanOUINY a[qenlarey apedL Bt See ey oney sanousny Aroquanu| $909 ~“Teuip, seas : pakojduig feqdey “3 : qqed i oey Arueanjos 4\ ma ae m\ a Ligd 5 cuss ent (worse) ona jesanop 3sas03u aung) 0 _ = td essvIROL 3 Aynbg s . w= —— Soney Aynb3 033990 (rz=oneuteepl) — / {aqad Supanpap saye T:1 one jeapl) — = oped ase PPv/PINPHT pI a iL ds pue sa103s, nbry/ yon | 219eA!228u apedL pue save (ts ' a ey 3sa4 PPry/PINbIT/ »>! a apn; ae oney Aypinbr) (tz = one [eap!) 2 = opey yan) — — — «SORRY BuRUNOIIy =o + Sa[eS 11pay = sales yeyoL. 28a - 001 ae + Sa[@s pai = sayes yse uaup ‘uaa 5] Sa}es e104, UO SOIeS YSeD % PU UDAIB S| sales yIPAD 41 “y Lang sek pan on Dwi peme qr wow Kaine Proreenpe! yrrmpeak Meme Low oor * puapiaic pul xey asauayu] 210}0q 34010 30N (pakojduigjeudep) yuauysanuy uo uimey pakoydurg pendey svessy pexiy aeieay pouiag wawted aBeroay Grauoy 2110 sheq $96) poued (eo, sales 39N Og ION Teqiden Bupjio/ - s900/Sees 5 padojdurg peydey ans (e8equaosed) pey Ayqewyosd oney sanowsny jeydey BupuoM, 12S 3°N oney Janowiny syassy oN ares ON ney sanouun] siassy paxiy 40 enema wen mar wn Copeyrong ari) JO anss} uo qui areyjam yeas Guay “238 saunquaqap Jo uondwiapas uo ajqeAed wnwarg pue sainuaqap igs ‘Sussaz01g ueoy “sBumo.0g i pled ysasaqu} 29 es .

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