SWAPAN PARI

CHAKMUKUNDA, KHURSHI, NARAYANGARH, PASCHIM MEDINIPUR

WEST BENGAL - 721437
(FERTILIZER & PESTISIDES RESALE)

TRADING AND PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH - 2019

PARTICULARS Rs. PARTICULARS Rs.

TO OPENING STOCK 652345.00 BY SALES ACCOUNT 3623945.00
,, PURCHASE ACCOUNT 3361513.00
,, CARRIAGE IN-WARD 7312.00
,, LOADING & UNLOADING 3412.00 ,, CLOSING STOCK 810324.00

,, GROSS PROFIT C/D 409687.00

(Transfer to P & L Account)
4434269.00 4434269.00
TO ELECTRIC CHARGES 7200.00 BY GROSS PROFIT B/D 409687.00
,, STAFF SALARY & BONUS 72000.00 (Transfer from Trading A/c.)
,, BANK CHARGE & INTEREST 614.00
,, TRAVELLING EXPENSES 8456.00
,, TELEPHONE CHARGES 3978.00
,, PRINTING & STATIONERY 4635.00
,, REPAIR & MAINTENANCE 3200.00
,, GENERAL EXPENSES 7935.00
,, RATES & TAXES 750.00

,, NET PROFIT 300919.00

(Transfer to Balance Sheet)
409687.00 409687.00

BALANCE SHEET AS AT 31ST MARCH - 2019

LIABILITIES Rs. Rs. ASSETS Rs. Rs.

CAPITAL ACCOUNT FIXED ASSETS
Opening Balane 1374928.00 Land & Building 351700.00
Add:- Net Profit 300919.00 Furniture & Fixture 50770.00
Add:- Interest & Other Income 154.00 Shop & Workshop 186715.00
1676001.00 Tools & Machinery 116500.00
LESS:- DRAWINGS 705685.00
Personal Exp. & E.T.C. 72000.00
1604001.00
CURRENT ASSETS
SECURED LOAN NIL Stock in Trade 810324.00
Loan from Bank Sundry Debtors 76324.00
886648.00
CURRENT LIABILITIES 24312.00
Sundry Creditors CASH IN HAND & BANK 35980.00

1628313.00 1628313.00
 SWAPAN PARI
CHAKMUKUNDA, KHURSHI, NARAYANGARH, PASCHIM MEDINIPUR
WEST BENGAL - 721437
(FERTILIZER & PESTISIDES RESALE)

ESTIMATED TRADING AND PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH - 2020

PARTICULARS Rs. PARTICULARS Rs.

TO OPENING STOCK 810324.00 BY SALES ACCOUNT 4000000.00
,, PURCHASE ACCOUNT 3650000.00
,, CARRIAGE IN-WARD 9000.00
,, LOADING & UNLOADING 4000.00 ,, CLOSING STOCK 1000000.00

,, GROSS PROFIT C/D 526676.00

(Transfer to P & L Account)
5000000.00 5000000.00
TO ELECTRIC CHARGES 8400.00 BY GROSS PROFIT B/D 526676.00
,, STAFF SALARY & BONUS 84000.00 (Transfer from Trading A/c.)
,, BANK CHARGE & INTEREST 3000.00
,, TRAVELLING EXPENSES 9000.00
,, TELEPHONE CHARGES 4000.00
,, PRINTING & STATIONERY 5000.00
,, REPAIR & MAINTENANCE 4000.00
,, GENERAL EXPENSES 9000.00
,, RATES & TAXES 1000.00

,, NET PROFIT 399276.00

(Transfer to Balance Sheet)
526676.00 526676.00

ESTIMATED BALANCE SHEET AS AT 31ST MARCH - 2020

LIABILITIES Rs. Rs. ASSETS Rs. Rs.

CAPITAL ACCOUNT FIXED ASSETS
Opening Balane 1604001.00 Land & Building 351700.00
Add:- Net Profit 399276.00 Furniture & Fixture 50770.00
Add:- Interest & Other Income 750.00 Shop & Workshop 186715.00
2004027.00 Tools & Machinery 116500.00
LESS:- DRAWINGS 705685.00
Personal Exp. & E.T.C. 90000.00
1914027.00
CURRENT ASSETS
SECURED LOAN 500000.00 Stock in Trade 1000000.00
Loan from Bank Sundry Debtors 700000.00
1700000.00
CURRENT LIABILITIES 15000.00
Sundry Creditors CASH IN HAND & BANK 23342.00
 2429027.00 2429027.00

SWAPAN PARI
CHAKMUKUNDA, KHURSHI, NARAYANGARH, PASCHIM MEDINIPUR
WEST BENGAL - 721437
(FERTILIZER & PESTISIDES RESALE)

PROJECTED TRADING AND PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH - 2021

PARTICULARS Rs. PARTICULARS Rs.

TO OPENING STOCK 1000000.00 BY SALES ACCOUNT 4500000.00
,, PURCHASE ACCOUNT 4050000.00
,, CARRIAGE IN-WARD 12000.00
,, LOADING & UNLOADING 6000.00 ,, CLOSING STOCK 1200000.00

,, GROSS PROFIT C/D 632000.00

(Transfer to P & L Account)
5700000.00 5700000.00
TO ELECTRIC CHARGES 9600.00 BY GROSS PROFIT B/D 632000.00
,, STAFF SALARY & BONUS 96000.00 (Transfer from Trading A/c.)
,, BANK CHARGE & INTEREST 36000.00
,, TRAVELLING EXPENSES 10000.00
,, TELEPHONE CHARGES 5000.00
,, PRINTING & STATIONERY 6000.00
,, REPAIR & MAINTENANCE 5000.00
,, GENERAL EXPENSES 10000.00
,, RATES & TAXES 2000.00

,, NET PROFIT 452400.00

(Transfer to Balance Sheet)
632000.00 632000.00

PROJECTED BALANCE SHEET AS AT 31ST MARCH - 2021

LIABILITIES Rs. Rs. ASSETS Rs. Rs.

CAPITAL ACCOUNT FIXED ASSETS
Opening Balane 1914027.00 Land & Building 351700.00
Add:- Net Profit 452400.00 Furniture & Fixture 50770.00
Add:- Interest & Other Income 1500.00 Shop & Workshop 186715.00
2367927.00 Tools & Machinery 116500.00
LESS:- DRAWINGS 705685.00
Personal Exp. & E.T.C. 100000.00
2267927.00
CURRENT ASSETS
SECURED LOAN 500000.00 Stock in Trade 1200000.00
Loan from Bank Sundry Debtors 850000.00
2050000.00
CURRENT LIABILITIES 5000.00
Sundry Creditors CASH IN HAND & BANK 17242.00

2772927.00 2772927.00