A B C D E F G

1 AMOUNT OF LOAN 100000 BI-MONTHLY 6

2 PERIOD OF LOAN 5 HALFYEARLY 2
3 RATE OF INTEREST 15% MONTHLY 12
4 PERIODICITY QUARTERLY 4 QUARTERLY 4
5 AMOUNT OF INSTALLMENT ₹ 7,196.00 YEARLY 1
6
7 SR. NO. OB INTEREST INSTALLMENT CB
8 1 100000 3750 7196 96554
9 2 96554 3621 ₹ 7,196.00 92979 INTEREST IN 20TH INSTALLMENT ₹ 2,396.28
10 3 92979 3487 ₹ 7,196.00 89270 PRINCIPAL IN 20TH INSTALLMENT ₹ 4,799.93
11 4 89270 3348 ₹ 7,196.00 85422 CUMLATIVDE INTEREST FOR5-10 INSTALLMENTS 16858.0007379585
12 5 85422 3203 ₹ 7,196.00 81429 CUMLATIVE PRINCIPAL FOR 5-10 INSTALLMENTS 26319.2576597072
13 6 81429 3054 ₹ 7,196.00 77287
14 7 77287 2898 ₹ 7,196.00 72989
15 8 72989 2737 ₹ 7,196.00 68530
16 9 68530 2570 ₹ 7,196.00 63904
17 10 63904 2396 ₹ 7,196.00 59104
18 11 59104 2216 ₹ 7,196.00 54124
19 12 54124 2030 ₹ 7,196.00 48958
20 13 48958 1836 ₹ 7,196.00 43598
21 14 43598 1635 ₹ 7,196.00 38037
22 15 38037 1426 ₹ 7,196.00 32267
23 16 32267 1210 ₹ 7,196.00 26281
24 17 26281 986 ₹ 7,196.00 20071
25 18 20071 753 ₹ 7,196.00 13628
26 19 13628 511 ₹ 7,196.00 6943
27 20 6943 260 ₹ 7,196.00 7
 A B C D E F G H I J
1 PROJECT A PROJECT B
2 RATE OF INTEREST 12% 12%
3 COST OF PROJECT -500000 -520000
4 CASH INFLOWS YEAR 1 400000 20000
5 YEAR 2 60000 500000
6 YEAR 3 50000 40000
7 YEAR 4 70000 60000
8 YEAR 5 80000 80000
9 PROJECT TO BE SELECTED
10 NET PRESENT VALUE (NPV) OF THE PROJECT ₹ 30,443.92 ₹ 8,450.52 PROJECT A
11
12 INTERNAL RATE OF RETURN (IRR) OF THE PROJECT 16% 13% PROJECT A
13
14 RATE OF RETURNS 10% 11% 12% 13% 14% 15%
15 NPV OF PROJECT A AT DIFFERENT RATE OF RETURNS ₹ 48,273.53 ₹ 39,204.55 ₹ 30,443.92 ₹ 21,976.72 ₹ 13,788.93 ₹ 5,867.38
16
17 NPV OF PROJECT A AT DIFFERENT RATE OF RETURNS
18
₹ 60,000.00
19
20
21 ₹ 50,000.00 ₹ 48,273.53
22
23
24 ₹ 40,000.00 ₹ 39,204.55

25
26 ₹ 30,443.92
27 ₹ 30,000.00
NPV

28
₹ 21,976.72
29
₹ 20,000.00
30
31 ₹ 13,788.93
32 ₹ 10,000.00
33 ₹ 5,867.38
34
35 ₹ 0.00
36 9% 10% 11% 12% 13% 14% 15% 16%
37 RATE OF RETURNS
 A B C D E F G H I J K L M N O
1 YEARS OUTPUT PROJECTED VALUE
2 2002 66 70.56
3 2003 74 73.22
4 2004 79 75.89
5 2005 80 78.56
6 2006 82 81.22
7 2007 85 83.89
8 2008 86 86.56
9 2009 89 89.22
10 2010 90 91.89 REGRESSION
11 2011 94.56
100
12
13 SLOPE 2.67
90
14 INTERCEPT -5268.11
15
80
16 CORRELATION 0.96
17
70
18
19
20 60

21

OUTPUT
22 50

23
24 40
25
26 30
27
28 20
29
30 10
31
32 0
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
33
34 YEARS
35 OUTPUT PROJECTED VALUE
36
 A B C D E F G H I J K L
1 2 50% 41% 30% 3 4 8%
2 NAME CATEGORY CATEGORY WHETHER HRA IS TO BE PAID BASIC SALARY DEARNESS PAY DA HRA TA CCA GROSS IT NET
3 a A Y 25000 12500 15375 11250 5000 1000 70125 5610 64515
4 s B N 20000 10000 12300 0 4000 800 47100 3768 43332
5 d C Y 15000 7500 9225 6750 3000 500 41975 3358 38617
6 f A N 25000 12500 15375 0 5000 1000 58875 4710 54165
7 g B Y 20000 10000 12300 9000 4000 800 56100 4488 51612
8 h C N 15000 7500 9225 0 3000 500 35225 2818 32407
9
10 TOTALS 120000 60000 73800 27000 24000 4600 309400 24752 284648
11
12 CATEGORY BASIC SALARY TA CCA
13 A 25000 5000 1000
14 B 20000 4000 800
15 C 15000 3000 500
 A B C D E F
1 COST OF ASSET 400000 MONTHS IN THE 1ST YEAR
2 SALVAGE VALUE 10000 1
3 LIFE OF ASSET 5 2
4 MONTHS IN THE 1ST YEAR 10 3
5 4
6 STRAIGHT LINE METHOD (SLN) 5
7 YEAR OPENING BALANCE AMOUNT OF DEPRECIATION CLOSING BALANCE 6
8 1 ₹ 400,000.00 ₹ 65,000.00 ₹ 335,000.00 7
9 2 ₹ 335,000.00 ₹ 78,000.00 ₹ 257,000.00 8
10 3 ₹ 257,000.00 ₹ 78,000.00 ₹ 179,000.00 9
11 4 ₹ 179,000.00 ₹ 78,000.00 ₹ 101,000.00 10
12 5 ₹ 101,000.00 ₹ 78,000.00 ₹ 23,000.00 11
13 6 ₹ 23,000.00 ₹ 13,000.00 ₹ 10,000.00 12
14
15 DIMNISHING BALANCE METHOD (DB)
16 YEAR OPENING BALANCE AMOUNT OF DEPRECIATION CLOSING BALANCE
17 1 ₹ 400,000.00 ₹ 174,000.00 ₹ 226,000.00
18 2 ₹ 226,000.00 ₹ 117,972.00 ₹ 108,028.00
19 3 ₹ 108,028.00 ₹ 56,390.62 ₹ 51,637.38
20 4 ₹ 51,637.38 ₹ 26,954.71 ₹ 24,682.67
21 5 ₹ 24,682.67 ₹ 12,884.35 ₹ 11,798.32
22 6 ₹ 11,798.32 ₹ 1,026.45 ₹ 10,771.86