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Balance Sheet of TCS

The document contains the balance sheet and profit and loss statement of TCS for the years 2010-11 and 2009-10. It also includes a comparative analysis of the balance sheets and profit and loss statements for both years. The key findings from the comparative analysis include revenues increasing by 27.04% and net profit increasing by 34.73% from 2009-10 to 2010-11. Total assets increased by 29.49% and net current assets increased by 154.59% over the same period.

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Johneejong Debbarma
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182 views

Balance Sheet of TCS

The document contains the balance sheet and profit and loss statement of TCS for the years 2010-11 and 2009-10. It also includes a comparative analysis of the balance sheets and profit and loss statements for both years. The key findings from the comparative analysis include revenues increasing by 27.04% and net profit increasing by 34.73% from 2009-10 to 2010-11. Total assets increased by 29.49% and net current assets increased by 154.59% over the same period.

Uploaded by

Johneejong Debbarma
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Management Accounting

Assignment- 1

Johny Jong Debbarma


PRN: 11020541023
Systems & Finance
2011-13
Date-16th Dec. 2011

1. Balance sheet of TCS:


(in crores)

2010-11

2009-10

195.72

195.72

100.00

100.00

19,283.77

14,820.90

35.87

29.25

5.25

6.49

19,620.61

15,152.36

6,030.16

4,871.21

Less : accumulated depreciation

2,607.98

2,110.69

Net block

3,422.18

2,760.52

Capital work-in-progress

1,345.37

940.72

Investments

5,795.49

7,893.39

15,480.07

10,837.08

Less : current liabilities & provisions

6,422.50

7,279.35

Total net current assets

9,057.57

3,557.73

Equity share capital


Share application money
Preference share capital

Reserves & surplus


Secured loans
Unsecured loans
Total
Gross block
Less : revaluation reserve

Current assets, loans & advances

Miscellaneous expenses not written

2010-11

2009-10

19,620.61

15,152.36

Book value of unquoted investments

5,411.95

7,509.85

Market value of quoted investments

1,615.72

1,041.76

Contingent liabilities

3,938.76

3,292.50

Number of equity sharesoutstanding (Lacs)

19572.21

19572.21

2010-11

2009-10

29,275.41

23,044.45

18.62

25.13

8,375.57

6,630.61

10,190.31

7,882.43

15.73

7.27

1,903.36

1,831.84

Total
Notes :

2. Profit & Loss Account of TCS:

Income
Operating income
Expenses
Material consumed
Manufacturing expenses
Personnel expenses
Selling expenses
Adminstrative expenses

2010-11

2009-10

20,503.59

16,377.28

8,771.82

6,667.17

475.42

236.27

9,247.24

6,903.44

20.01

9.54

537.82

469.35

Adjusted PBT

8,689.41

6,424.55

Tax charges

1,130.44

737.89

Adjusted PAT

7,558.97

5,686.66

11.02

-54.17

-13.98

7,569.99

5,618.51

18,028.12

15,608.92

2,740.10

3,914.43

11.00

17.00

450.82

657.51

14,826.20

11,019.98

Expenses capitalised
Cost of sales
Operating profit
Other recurring income
Adjusted PBDIT
Financial expenses
Depreciation
Other write offs

Non recurring items


Other non cash adjustments
Reported net profit
Earnigs before appropriation
Equity dividend
Preference dividend
Dividend tax
Retained earnings

3. Comparative Balance Sheet:

2010-11

Equity share capital

2009-10 Difference

100

19,283.77

14,820.90

4462.87

30.11200399

35.87

29.25

6.62

22.63247863

5.25

6.49

-1.24

-19.10631741

19,620.61

15,152.36

4468.25

29.4888057

6,030.16

4,871.21

1158.95

23.79182996

Less : accumulated depreciation

2,607.98

2,110.69

497.29

23.56054181

Net block

3,422.18

2,760.52

661.66

23.96867257

Capital work-in-progress

1,345.37

940.72

404.65

43.01492474

Investments

5,795.49

7,893.39

-2097.9

-26.5779342

15,480.07

10,837.08

4642.99

42.84355195

Less : current liabilities &


provisions

6,422.50

7,279.35

-856.85

-11.77096856

Total net current assets

9,057.57

3,557.73

5499.84

154.5884595

Share application money

Preference share capital


Reserves & surplus
Secured loans
Unsecured loans
Total
Gross block

Less : revaluation reserve

Current assets, loans &


advances

195.72

195.72

100

%change

Miscellaneous expenses not


written

19,620.61

15,152.36

4468.25

29.4888057

Book value of unquoted


investments

5,411.95

7,509.85

-2097.9

-27.93531162

Market value of quoted


investments

1,615.72

1,041.76

573.96

55.09522347

Contingent liabilities

3,938.76

3,292.50

646.26

19.62824601

Number of equity
sharesoutstanding (Lacs)

19572.21

19572.21

Total
Notes :

4. Comparative P & L Account:

2010-11

2009 -10 Difference

%change

Income
Operating income

29,275.41

23,044.45

6,230.96

27.04

18.62

25.13

-6.51

-25.91

8,375.57

6,630.61

1,744.96

26.32

10,190.31

7,882.43

2,307.88

29.28

15.73

7.27

8.46

116.37

1,903.36

1,831.84

71.52

3.90

20,503.59

16,377.28

4,126.31

25.20

8,771.82

6,667.17

2,104.65

31.57

475.42

236.27

239.15

101.22

9,247.24

6,903.44

2,343.80

33.95

20.01

9.54

10.47

109.75

537.82

469.35

68.47

14.59

Adjusted PBT

8,689.41

6,424.55

2,264.86

35.25

Tax charges

1,130.44

737.89

392.55

53.20

Adjusted PAT

7,558.97

5,686.66

1,872.31

32.92

11.02

-54.17

65.19

-120.34

Expenses

Material consumed

Manufacturing expenses
Personnel expenses
Selling expenses

Adminstrative expenses

Expenses capitalised
Cost of sales
Operating profit

Other recurring income


Adjusted PBDIT
Financial expenses
Depreciation
Other write offs

Non recurring items

Other non cash adjustments


Reported net profit

Earnigs before appropriation


Equity dividend
Preference dividend
Dividend tax
Retained earnings

-13.98

7,569.99

5,618.51

1,951.48

34.73

18,028.12

15,608.92

2,419.20

15.50

2,740.10

3,914.43

-1,174.33

-30.00

11

17

-6.00

-35.29

450.82

657.51

-206.69

-31.44

14,826.20

11,019.98

3,806.22

34.54

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