BALANCE SHEET AS AT 31 ST MARCH - 2016

LIABILITIES Rs. Rs. ASSETS Rs. Rs.

CAPITAL ACCOUNT FIXED ASSETS
Opening Balane 982617.00 Land Account 110680.00
Add:- Net Profit 196932.00 Shop & Workshop 320500.00
Add:- Interest & Other Income 1200.00 Furniture & Fixture 30640.00
1180749.00 Electrical Equipments 18920.00
Tools & Machinery 32770.00
513510.00

LESS:- DRAWINGS LOANS & ADVANCES 56200.00

Personal Exp. & E.T.C. 84000.00 Sundry Debtors
1096749.00
CLOSING STOCK
Raw Materials 210430.00
Finish Goods 316750.00
CURRENT LIABILITIES 12480.00 527180.00
Sundry Creditors
CASH IN HAND & BANK 12339.00

1109229.00 1109229.00
 BALANCE SHEET AS AT 31 ST MARCH - 2017

LIABILITIES Rs. Rs. ASSETS Rs. Rs.

CAPITAL ACCOUNT FIXED ASSETS
Opening Balane 1096749.00 Land Account 110680.00
Add:- Net Profit 234480.00 Shop & Workshop 320500.00
Add:- Interest & Other Income 1500.00 Furniture & Fixture 30640.00
1332729.00 Electrical Equipments 18920.00
Tools & Machinery 32770.00
513510.00

LESS:- DRAWINGS LOANS & ADVANCES 78340.00

Personal Exp. & E.T.C. 90000.00 Sundry Debtors
1242729.00
CLOSING STOCK
Raw Materials 250645.00
Finish Goods 376820.00
CURRENT LIABILITIES 15390.00 627465.00
Sundry Creditors
CASH IN HAND & BANK 38804.00

1258119.00 1258119.00
 ESTIMATED BALANCE SHEET AS AT 31 ST MARCH - 2018

LIABILITIES Rs. Rs. ASSETS Rs. Rs.

CAPITAL ACCOUNT FIXED ASSETS
Opening Balane 1242729.00 Land Account 110680.00
Add:- Net Profit 305432.00 Shop & Workshop 320500.00
Add:- Interest & Other Income 2000.00 Furniture & Fixture 30640.00
1550161.00 Electrical Equipments 18920.00
Tools & Machinery 32770.00
513510.00

LESS:- DRAWINGS LOANS & ADVANCES 250000.00

Personal Exp. & E.T.C. 100000.00 Sundry Debtors
1450161.00
CLOSING STOCK
Raw Materials 275986.00
Finish Goods 410530.00
CURRENT LIABILITIES 20000.00 686516.00
Sundry Creditors
CASH IN HAND & BANK 20135.00

1470161.00 1470161.00
 PROJECTED BALANCE SHEET AS AT 31 ST MARCH - 2019

LIABILITIES Rs. Rs. ASSETS Rs. Rs.

CAPITAL ACCOUNT FIXED ASSETS
Opening Balane 1450161.00 Land Account 110680.00
Add:- Net Profit 365969.00 Shop & Workshop 320500.00
Add:- Interest & Other Income 2500.00 Furniture & Fixture 30640.00
1818630.00 Electrical Equipments 18920.00
Tools & Machinery 32770.00
513510.00

LESS:- DRAWINGS LOANS & ADVANCES 400000.00

Personal Exp. & E.T.C. 120000.00 Sundry Debtors
1698630.00
CLOSING STOCK
Raw Materials 320710.00
Finish Goods 480215.00
CURRENT LIABILITIES 25000.00 800925.00
Sundry Creditors
CASH IN HAND & BANK 9195.00

1723630.00 1723630.00
 MANUFACTURING, TRADING AND PROFIT & LOSS ACCOUNT
FOR THE YEAR ENDED 31ST MARCH - 2016

PARTICULARS Rs. Rs. PARTICULARS Rs. Rs.

TO OPENING STOCK 160,520.00 BY COST OF PRODUCTION 2,128,402.00
(Raw Material)
,, PURCHASE ACCOUNT 1,869,602.00
(Raw Material)
,, CARRIAGE IN-WARD 9,943.00 ,, CLOSING STOCK 210,430.00
,, LABOUR CHARGES 298,767.00 (Raw Material)

2,338,832.00 2,338,832.00

TO OPENING STOCK 214,480.00 BY SALES ACCOUNT 2,342,790.00

(Finish Goods) (Finish Goods)
,, COST OF PRODUCTION 2,128,402.00
,, CLOSING STOCK 316,750.00
,, GROSS PROFIT C/D 316,658.00 (Finish Goods)
(Transfer to P & L Account)

2,659,540.00 2,659,540.00

TO ELECTRIC CHARGES 9,783.00 BY GROSS PROFIT B/D 316,658.00

,, SALARY TO STAFF 72,000.00 (Transfer from Trading A/c.)
,, BONUS TO STAFF 7,200.00
,, TRAVELLING EXPENSES 8,655.00
,, TELEPHONE CHARGES 2,873.00
(Including Mobile Phone)
,, PRINTING & STATIONERY 4,860.00
,, REPAIR & MAINTENANCE 6,965.00
,, GENERAL EXPENSES 6,790.00
,, RATES & TAXES 600.00

,, NET PROFIT 196,932.00

(Transfer to Balance Sheet)
316,658.00 316,658.00
 MANUFACTURING, TRADING AND PROFIT & LOSS ACCOUNT
FOR THE YEAR ENDED 31ST MARCH - 2017

PARTICULARS Rs. Rs. PARTICULARS Rs. Rs.

TO OPENING STOCK 210,430.00 BY COST OF PRODUCTION 2,340,212.00
(Raw Material)
,, PURCHASE ACCOUNT 2,054,716.00
(Raw Material)
,, CARRIAGE IN-WARD 10,215.00 ,, CLOSING STOCK 250,645.00
,, LABOUR CHARGES 315,496.00 (Raw Material)

2,590,857.00 2,590,857.00

TO OPENING STOCK 316,750.00 BY SALES ACCOUNT 2,652,973.00

(Finish Goods) (Finish Goods)
,, COST OF PRODUCTION 2,340,212.00
,, CLOSING STOCK 376,820.00
,, GROSS PROFIT C/D 372,831.00 (Finish Goods)
(Transfer to P & L Account)

3,029,793.00 3,029,793.00

TO ELECTRIC CHARGES 10,236.00 BY GROSS PROFIT B/D 372,831.00

,, SALARY TO STAFF 84,000.00 (Transfer from Trading A/c.)
,, BONUS TO STAFF 8,400.00
,, TRAVELLING EXPENSES 9,740.00
,, TELEPHONE CHARGES 3,412.00
(Including Mobile Phone)
,, PRINTING & STATIONERY 5,215.00
,, REPAIR & MAINTENANCE 7,964.00
,, GENERAL EXPENSES 8,634.00
,, RATES & TAXES 750.00

,, NET PROFIT 234,480.00

(Transfer to Balance Sheet)
372,831.00 372,831.00
 ESTIMATED MANUFACTURING, TRADING AND PROFIT & LOSS ACCOUNT
FOR THE YEAR ENDED 31ST MARCH - 2018

PARTICULARS Rs. Rs. PARTICULARS Rs. Rs.

TO OPENING STOCK 250,645.00 BY COST OF PRODUCTION 2,387,905.00
(Raw Material)
,, PURCHASE ACCOUNT 2,054,716.00
(Raw Material)
,, CARRIAGE IN-WARD 11,638.00 ,, CLOSING STOCK 275,986.00
,, LABOUR CHARGES 346,892.00 (Raw Material)

2,663,891.00 2,663,891.00

TO OPENING STOCK 376,820.00 BY SALES ACCOUNT 2,816,785.00

(Finish Goods) (Finish Goods)
,, COST OF PRODUCTION 2,387,905.00
,, CLOSING STOCK 410,530.00
,, GROSS PROFIT C/D 462,590.00 (Finish Goods)
(Transfer to P & L Account)

3,227,315.00 3,227,315.00

TO ELECTRIC CHARGES 11,324.00 BY GROSS PROFIT B/D 462,590.00

,, SALARY TO STAFF 96,000.00 (Transfer from Trading A/c.)
,, BONUS TO STAFF 9,600.00
,, TRAVELLING EXPENSES 10,215.00
,, TELEPHONE CHARGES 4,315.00
(Including Mobile Phone)
,, PRINTING & STATIONERY 6,378.00
,, REPAIR & MAINTENANCE 8,678.00
,, GENERAL EXPENSES 9,648.00
,, RATES & TAXES 1,000.00

,, NET PROFIT 305,432.00

(Transfer to Balance Sheet)
462,590.00 462,590.00
 PROJECTED MANUFACTURING, TRADING AND PROFIT & LOSS ACCOUNT
FOR THE YEAR ENDED 31ST MARCH - 2019

PARTICULARS Rs. Rs. PARTICULARS Rs. Rs.

TO OPENING STOCK 275,986.00 BY COST OF PRODUCTION 2,638,434.00
(Raw Material)
,, PURCHASE ACCOUNT 2,272,768.00
(Raw Material)
,, CARRIAGE IN-WARD 13,645.00 ,, CLOSING STOCK 320,710.00
,, LABOUR CHARGES 396,745.00 (Raw Material)

2,959,144.00 2,959,144.00

TO OPENING STOCK 410,530.00 BY SALES ACCOUNT 3,112,647.00

(Finish Goods) (Finish Goods)
,, COST OF PRODUCTION 2,638,434.00
,, CLOSING STOCK 480,215.00
,, GROSS PROFIT C/D 543,898.00 (Finish Goods)
(Transfer to P & L Account)

3,592,862.00 3,592,862.00

TO ELECTRIC CHARGES 13,412.00 BY GROSS PROFIT B/D 543,898.00

,, SALARY TO STAFF 108,000.00 (Transfer from Trading A/c.)
,, BONUS TO STAFF 10,800.00
,, TRAVELLING EXPENSES 12,317.00
,, TELEPHONE CHARGES 5,237.00
(Including Mobile Phone)
,, PRINTING & STATIONERY 7,236.00
,, REPAIR & MAINTENANCE 9,412.00
,, GENERAL EXPENSES 10,315.00
,, RATES & TAXES 1,200.00

,, NET PROFIT 365,969.00

(Transfer to Balance Sheet)
543,898.00 543,898.00