1. By kiran bala sahoo Mfc dept 2010-11.

12. LIABILITIES 2006 Rs. 2007 Rs. ASSETS 2006 Rs. 2007 Rs. Equity share capital. Reserve & surplus Debentures Long term loan on mortgage Bills payables Sundry creditors Other current liabilities TOTAL 5,00,000 3,30,000 2,00,000 1,00,000 50,000 100,000 5,000 1,28,5000 7,00,000 2,22,000 3,00,000 1,50,000 45,000 1,20,000 10,000 15,47,000 Land and Building Plant & Machinery Furniture Other fixed asset Cash in hand Bills receivables Sundry debtors Stock Prepaid expenses TOTAL 2,70,000 4,00,000 20,000 25,000 20,000 1,00,000 2,00,000 2,50,000 nil 12,85,000 1,70,000 6,00,000 25,000 30,000 40,000 80,000 2,50,000 3,50,000 2000 15,47000

13. Year ending 31 st Dec. Increase / Decrease Increase / Decrease Assets 2006 2007 Amount Rs. Percentage I. Current Assets Cash in hand Bill Receivables Sundry Debtors Stock Prepaid expenses 20,000 100,000 200,000 250,000 - 40,000 80,000 250,000 350,000 2,000 +20,000 -20,000 +50,000 +100,000 +2,000 +100 -20 +25 +40 +100 Total current assets 570,000 722,000 +152,000 26.67 II. Fixed Assets Land Building Plant and Machinery Furniture Other Fixed Assets 270,000 400,000 20,000 25,000 170,000 600,000 25,000 30,000 -100,000 +200,000 +5,000 +5,000 -37.03 +50.00 +25.00 +20.00 Total Fixed Assets 715,000 825,000 +110,000 +13.49 Total Assets 1285000 1547000 +262,000 20.39 Liabilities & Capital I. Current Liabilities Bill Payables Sundry creditors Other current liabilities 50,000 100,000 5,000 45,000 120,000 10,000 -5,000 +20,000 +5,000 -10 +20 +100 Total Current Liabilities 155,000 175,000 +20,000 +12.9 II. Debentures Long term loan on mortgage 200,000 100,000 300,000 150,000 +100,000 +50,000 +50 +50 Total long term liabilities 300,000 450,000 +150,000 +50 Total Liabilities 455000 625000 +170,000 +37.36 III. Equity share capital Reserve & surplus 500,000 330,000 7,00,000 2,22,000 +200,000 -108,000 +40.00 -32.73 Total owned equities 8,30,000 9,22,000 +82,000 +50 Total capital & Liabilities 1285000 1547000 +262,000 +20.39

17. DETAILS 2006 (Amounts)Rs. 2007 (Amount)Rs. Net sales Cost of goods sold Operating Expenses: General & Administrative expenses Selling expenses Non operating expenses: Interest paid Income tax 7,85,000 450,000 70,000 80,000 25,000 70,000 9,00,000 5,00,000 72000 90000 30000 80000

18. DETAILS 2006 (Amount) Rs. 2007(Amount) Rs. INCREASE/ DECREASE (RS.) INCREASE/ DECREASE (percentage) Net sales Less: cost of goods sold Gross profit Operating expenses: General & Administrative Selling expenses Total op. expenses operating profit Less :other deduction Interest received Net profit before tax: Less: income tax NET profit after tax: 7,85,000 4,50,000 335,000 70,000 80,000 150,000 185,000 25000 160,000 70,000 90,000 9,00,000 500,000 400,000 72,000 90,000 162,000 238,000 30,000 208,000 80,000 128,000 +1,15,000 +50,000 +65,000 +2000 +10,000 +12,000 +53,000 +5000 +48,000 +100,000 +38,000 +14.65 +11.11 +19.40 +2.8 +12.5 +8.0 +28.65 +20 +30.0 +14.28 +42.22

21. Common size balance sheet A statement where balance sheet items are expressed in the ratio of each asset to total assets and the ratio of each liability is expressed in the ratio of total liabilities is called common size balance sheet. Thus the common size statement may be prepared in the following way. The total assets or liabilities are taken as 100 The individual assets are expressed as a percentage of total assets i.e., 100 and different liabilities are calculated in relation to total liabilities.

22. Liabilities Anup pvt ltd Rs Bansal pvt ltd Rs Preference share capital Equity share capital Reserves & surpluses Long term loans Bills payable Sr. Creditor Outstanding expenses Proposed dividend Total liabilities Assets Land & building Plant & machinery Temporary investment Investment Sr. Debtor Prepaid expenses Cash & bank balance Total assets 1,20,000 1,40,000 24,000 1,10,000 7,000 12,000 15,000 10,000 4,38,000 80,000 3,34,000 5,000 6,000 4,000 1,000 8,000 4,38,000 1,50,000 4,10,000 28,000 1,20,000 1,000 3,000 6,000 90,000 8,08,000 1,23,000 6,00,000 40,000 20,000 13,000 2,000 10,000 8,08,000

23. Anoop Pvt. Ltd. Bansal Pvt. Ltd. Amount Rs. % Amount Rs. % Fixed Assets Land and Building Plant and machinery 80,000 334,000 18.26 76.26 123,000 600,000 15.22 74.62 Total Fixed Assets 414,000 94.52 723,000 89.48 Current Asset Temporary investment Investment Sundry Debtors Prepaid Expenses Cash and Bank Total current assets 5,000 6,000 4,000 1,000 8,000 24,000 1.14 1.37 0.91 0.23 1.83 5.48 40,000 20,000 13,000 2,000 10,000 85,000 4.95 2.48 1.61 0.25 1.25 10.54 Total Assets 438,000 100.00 808,000 100.00 Share Capital and Reserves Preference share capital Equity share capital Reserve and surpluses 120,000 140,000 24,000 27.39 31.96 5.48 150,000 410,000 28,000 19.80 50.74 3.47 Total Capital and Reserves 284,000 64.83 588,000 74.01 Loan term loans 110,000 25.11 120,000 14.85 Current Liabilities Bill Payables Sundry creditor Outstanding expenses Proposed Dividend 7,000 12,000 15,000 10,000 1.60 2.74 3.44 2.28 1,000 3,000 6,000 90,000 0.12 0.37 0.74 11.15 39,000 10.06 109,000 12.38 Total Liabilities 438,000 100.00 808,000 100.00

26. Common size income statement The item in the income statements can be shown as a percentage of sales to show how the relation of each item to sales. TREND PERCENTAGE ANALYSIS (TPA) The trend analysis is a technique of studying several financial statements over a series of years. In this analysis the trend percentages are calculated for each item by taking the figure of that item for the base year. The analyst is able to see the trend of figures, whether moving upward or downward. In brief, the process for calculating trends is as: -One year is taken as a base year which is generally is the first year or last year. -Trend percentages are calculated in relation to base year.

27. 2006 Rs. 2007 Rs. SALES: Miscellaneous income Expenses cost of goods sold Office expenses Interest Selling expenses NET PROFIT 5,00,000 20,000 700,000 15,000 520,000 715,000 330,000 20,000 25,000 30,000 510,000 30,000 30,000 40,000 405,000 610,000 115,000 105,000

28. 2006 2007 Amount Rs. % Amount Rs. % Sales Less: cost of sales Gross profit Operating expenses : Office expenses Selling expenses Total operating expenses Operating profit Miscellaneous income Total income Less: non operating expenses Net profit 500000 330000 170000 20000 30000 50000 120000 20000 140000 25000 115000 100.00 66.00 34.00 4.00 6.00 10.00 24.00 4.00 28.00 5.00 23.00 700000 510000 190000 30000 40000 70000 120000 15000 135000 30000 105000 100.00 72.86 24.14 4.29 5.71 10.00 17.14 2.14 19.28 4.28 15.00

30. 2004 2005 2006 2007 Net sales Less: cost of goods sold Gross profit: Less: Expenses Net profit: 200,000 120,000 80,000 20,000 60,000 190,000 117,800 72000 19,400 52,800 249,000 139,200 100,800 22,000 78,800 260,000 145,600 114,400 24,000 90,400

31. 2004 2005 2006 2007 Net sales LESS: Cost of goods sold Gross profit: Less: Expenses Net profit: 100 100 100 100 100 95.0 98.2 90.3 97.0 88.0 124.5 116.0 126.0 110.0 131.3 130.0 121.3 143.0 120.0 150.6