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From all aciivriies jin a Specific period OF Hire. 23720 sidionnt! ee shat 12) BINS Payable A_ameunt / document Which Shows _the— ‘amount dwed: “Loy Goods or sexyices — Tecelved ' Of Credip i (3)|| Bill receivable A document that your Customer orn} — © scanned with OKEN Scanner14 agrees +0 Pay at Some future date Debtor The person oY Ofgan ization that owes money C customer ) at cis\ Cted itor The pexson o% “Organization that-/¢ owed money Is) ‘Overdraft An overdrab te occurs when theré’ isp _'t Cnough. money iN an account to covey A__+ransaction ‘or with drawal + hu 4 dhe bank Gllows_ the _+ronsaction anyway. 17)||_ Goodwill An_intangible asset that is associalec with +he purchase oF one cory, ia) Depreciation ye. of _an_asset decreas The monetary vo ove “Tnvestment* rhe i A rue rie = patti dna onjective 40-gr0 7 mon : © scanned with OKEN Scanner20)|-Re venue ss ator The total amount —Of MANY A Coin makes From j4g operattOPS—OVey gy o.| period of time: 21) || Cash in hand : eT A_paymen+ made directly 1D-CASh igh, than through a bonk . 22)|| Cash oF Bonk The total amount oF money he) | the bank —b ‘ ~ or: Compony _o;), tn Curren bor deposit .accounis. 23) Tnterest- st 7 rte , i The__coS+ of m horYowed Fron o_ lender 24) | Dividend ; | The distribu tion OF Corporate. progits io its qualified Sharehablers, as deleymints —b ibe Company's hoard of director. 25 Discount = rhe _*eduction of erthoy the moneiai— Oa percentage oF jhe _ normal © scanned with OKEN Scannerhire —r 7 7 a EAE, esources a business hag th a inthe future. Qk Can be Used 27) Deficjt A_situation in whith expenses are gregl En aes 1es__dusing 0 particular account L % || Depreciqt/jon: :- : The Cost of an asset jis dy'str/huled_a into distt'buled estimaled life There Is No’ distitbuted estimated 1/P © far land. o| DePrecration 1's only for Fixed assess e| Rod jis also Known BDR C Bad debts Resene *| GAP. = Genera) Accounts Accepted Accounting principle CGAPP) Costs + Cosi is #he monetary valde of expenses fos a business such o the coss of Supplies + labor equipment, ptoducd and Sotvi Ces eye tobl ishing Pre. + || sfandard cos? * Jie _€Stablisht Fie Jorermrned costs Loy diveck pa cet ufo cluting _-ovethead a tala —eut dT Pate ~in pniis Cost product ideally Predell © scanned with OKEN Scannerf 25 sep 2024 | . [ problem No fn = - * - i Bi pL 1D). ‘ Inthe book Oe : Beene | trading Alc 2. =F ao as year enced —s18* paatch 201, ~ Dr, i. z tre eA - - — Pardl'culay Amt |_am+ particulay Am 1 Amy (?) (=) be ro opdhing lock | 27000 |By sales les. To page. 10000 Returns 84000 To put Jess By Closing Reduin 69000 Stock 46000 To Capriage inward 00 x TO GrDSS Profy) cd 23400 130,000 zi 1 130,000 To Depreciatron | <~ By Gross profy'}| * [on Pidites machneyl dso “fs. 5 bid 23400 iSoiiary S900 +) outstanding | 1000,| 6000 | By ROD Cord) 1500 Jo T urance 2000 ©) PI Paid 800 | /200 to _Tilovellers Commission £ Exp 6000 TO Diep on —~ 4 —piapercar . 600 J To Capriage oud "| 1yoo ; | To Aap charges fos . 7 ae To ROD (New) 2000 |} To } Deh B07) Clo, LS8is | + 24900 24900 | e = © scanned with OKEN Scanner—_ ees Balance Shee} For the yeay ended 315! moveh 2011 Tt A 1 athicular mb | Ams Potticuloy Amt | Ams wai pies) | cz) | () C Assets ) (1 |e (_capl bal 200000) Lond & Bu/ ldi'ng 87000. | €) Drow/ngs e¢oo Plant & Machiney| 11500 | 177400|.° C) Depreciation |_'750 | is750 la) Net paof't |584s J 183245| Goodwill 20000 cadsh_in hand 7195 outstanding salar ooo | prepari ant 300 _ crei'tors 500| Motor cay 3.000 ©) Dep _@ 207 600 +}. 2400 | Debtors 20000 C) ROD @ 107. |_2000 | 8000 closing Stock 46000 191745. _| 191745 T | ee ee —— eee © scanned with OKEN Scannera ‘Page No, Problem No.2. = kof Dhir [ ae one ne and_Ptofil £ 10ss Alt as aN 2. ended as on 30 Tune 2013 a|_ pantiousay Amt | Am+ Particular arn TS —|To opening stock 200000| By Sales 400000) =| To_ purchases |275000 €/ RejIN Tnwaid | S000 30s, ) Resuyn ou: 4500..|270500 jy [——~ To Polwey and By closing S10ck ligocy 7 Fue) 3500 : To Goss prof/t [> Clal 51000 : t | 52.5000 Sion {TO Solaries § wages! 30000 By Gi0ss Pron? ! outstanding | 3500 | 23500 bla sal TO Dep on + Plan § Ma hineny| 5000 | Ry Ned Jos aia md 3750 Too): 5000 “To Repo/'rs 2 Renow. 7500 10 TAsUtance | 3000 & ai 150 |22 p80 | 2250 To ai —— totlonary 2000 Ta_Mi'cellan eous |_ A expenses | 6500 | | “ a Lanse! E © scanned with OKEN Scanner\\\ _ Balance Shee} as pey year ended Sa soheleais © Lal ihr es Am+ | Am} Asseds Amt | amp _coplital 3.30000 Bills Receivable 25000 ©) Drow/ngs | 24450 Plant & Machinen| 100000 305550 C)_ dep @ 57-| 5000 [g5ee0 ¢) Ne? Jose 20750|284800 | foose -roo)s 25000 ©) Dep 5000 |.20000 i i Potents “|. 25000 Bills, Payable 60000|@) Dep @ 15% _| 3750, | 21250 ry_Credy'lars 140000| sundry Debsors | 125000 outgtand'9.. Cc) ROD O@ 5% | 6250 || 118750 sdidity J wages 3500 a Cash_at Bank 77550 prepard Tngurante 7150 closing stock | 130000 438.300. ~ 149300 ee © scanned with OKEN ScannerDate \ | Le ¢ || Problem _no-3 j = “In_the books of Eduard—Edison__~ , and profit § loss a),~\ - Trading Ale oth sep 20/2 . L a ear ended _32*" Sel 2212. pr : ° palticulay Amt_| ame |) Parhiculay 1 Any Ti | 1 pnt Te opening Sock 14000 | By _So/eS____*"1 7509 ~ to purchase |47500 ©) Return Aso) 7 ©) Rdwwrn 1000 |46500| By Goods destoyed| ~ rx Lo loge 350 | by Fire [Foc To _customs.duiies.. 3000 |8y closing stock [ 09 To (PENSE. 300 Rw To _Grbss profit dd 18850 ! 83000 8.3003 | : —— To Dep on By Gross profit bld 1845) sagt z Prone 40 Bp Discount : vhtied couienne tos Received So 2 Wigenien} 600 Y_R.O.D (oid) 750 To sqlaries 2500 10_Genera/ expense 600 Ta_Bis count 100 To B f) 250 TO_RLD. Deu) 88 To_Nek prof,'L 14020 =| cla ro [ia650] gel - oe, © scanned with OKEN Scannera Seer creeeee cere = oe 4 Bolance' Sheal as on ‘39 HN Sep 2010 ] Liabilitie Amt Amz Assehs Ami [ani | Sea cap} ta) 25000 Moatey Vechicles| Jo00 Hin 2 vtows'ngs 750, €) Dep sx 400. | 7600 | : 24250 OFF ce Furmiture| 2000 | | (+) Ota wing Po | 100 &) dep s% 100 | 1900 | 24150 oF fice Egupmenk| 6000 tH) Nieb Px0Fy I! yp: 020}38/70 ©) pep tov. 600 | 5400 Debtors 11600. | hor: 1260 = 0. 2 330 | _Cred! “. Ol &) RODD SY 28 | outs) andi ing 1 Goods token For py 0 16620 salary 200 | TAvestmenss 10,000 cagh in Hand: S50 perpald tnsuronre| 100 Closing Stock $000 | | Insurance col goo | | 50970 $0970 | [52 | : © scanned with OKEN ScannerAssignment ~ +t 0.1.) The Tria) Balance of Mr. PAR aS ON 31-3-2, Wwas as under y. A 19.000 \eGpr 20,000 0.000 3.000 30-000- 425 1.4°5.000 1.550 10,000 1.200 [0,000 2,000° [2,000 2,00, 000 147,000 750 800 30 635 C= purchase Reece ye 345/45 3,79)75 | IS Stocks wa. Po d al Rs. 54,22 0/- kept RS. 500+ in 1st yp. 2S jho) at De oe ; L L E Pay has taken “qonds with Bs ¥ fed 9000) YH .10,000/- a6 free sane © scanned with OKEN Scanner #4) x 5, 000/-LM Rens _ PEL ale cof i” — << —7 In the book ef Mt. par aSFon aa panne . 4_March i 2 + 2018 Trading Ale 8 Props Teg Se pa brealay F ae amt Pattleulay Am: | am | | ro opening LOCK | 99:000 By Sales 147000 +o pilychase 60000) >.:'. |G) Retuyns 3000 | 144000 €) Powuing | 7501159250] By closing stock 54220 Jo wage: 10,200 | By Goods distiibuled Fe 16998 | free sample 10000 to Gloss Prot'+ BY Goods withcrawn cid 113970] For PY by Proprifoy 5000 213220 213220 to_Swlarie 7550|8y Gross profi bid (3970 To Dep on By Ofscount 300 Plo} ZL Nach’nely| 71800 so Discount 425 ro Carriage outward 1200 TO Adve 4'sement 2000 to ROD (sew) Soo to Rant 10,000 TO Tnreres! on Copyta) 10000 sto_pyblicity expenses 10.000 _Cerée sample. To Neb probik 65295 ; iz T7710 ATTO © scanned with OKEN Scanneranée heel a20—33 Flaten 9. SS m+ y Me H 200000) Ye 78000 CG) pep @ 10-7. | 78 JD p 20 |p | 10009, Eurni Qo wy ; 2007 b 210,000! @ 14500 6 u §000, CS S00 22 New Ia oy 205000, 652951270295 3062S 300920 eee © scanned with OKEN Scanneri = ee .2.| Following ys dhe Trial folance of ABC Y 20/9. re vadi oa on (fas chown Of the “ended 51 /a4 2019. 7 ll Debt Balance Amt | ctedi! Ralance Amt opening S46Ck 25000 | Cyed/1ors 25,000 Plant 16G,000| Brjjg Poyable, 25,000 Rent 20.000] ‘capita! 1 25,000 Salaries 30,000 sales G,00,000 ic wages 20,000 Carviage Tnward| 21000 carriage 9 3-000 Factory Rent 5.000 Pur chases 2.2 5,000 Tnsurvance 1000 Porn i ture 80.000 Debtors 2:00:00.6/1 saraalt {275.000 Add/tiona)! Tn formation: 6. 25.000 /- as pel marke. 2) clos’ ng Stock valued & value and as per hook Value. Rs. 20.000 /~ b)| Deprecra dion Of Furn ture. Rg. R000 /- en © scanned with OKEN Scanner“Ih book oF AB Trading AIG ” pss ple c as on 34 march 2019 Dy. paliculur ams | Ams |. part ‘cula¥ | Amy ~ * i : deaf . Any —To_opening stock 25000! By ~Seles__—____ 17> To Pdychases 225000 é . to 20000] By closing Stock 2 I N 2.000 by + 5000 | o Factory Rent - To _Grpss prof/h: | Cld 143000) Ca i ~ . a 420.000] is - wt 140g; Ti ne 200001 By Gross profy's [3] j 30000)) bid: wt hae To Canrioge. at aA i oulword 3000 To Tinsuronce |_ 1000 |. To DeP on Furniture 8.000 To Net profy'+ Cla 81000 \ \Ne \ 0 gee eek © scanned with OKEN Scannersia a | —_" ani aaa Balance sheet a5 ON 34 march 20/9 Tidbintie Am+ | ami Asse} Amd | Amr ' 25000 plank 164000 api tal SE . Bs Pret paofid 3/000 Go6000 Furniture 80000) + : &) dep __| 8000 72000 Debsors Vit _ 200000 Closing s10ck * ‘__ {20000 Cpedl tors ' [25000 | 3il/S \Ieayable. 23000} | | ! 00 ‘Tas6o00] - 4360 a See ieee © scanned with OKEN ScannerPorticu/ay Debit (#) Debloy: 52,000 Cash_in Hond 2.39% Credi'sors 22,099 Furn ftuye paactiiay 27.500 M0+6y cor 22.000 Puychoses } 1.45,000 ‘ _ Sales [2.927000 Sdles Return 2:600 Sdigries 8.420 Opening S40Ck 1, 400 Motor cay Fypenses 6 +108 Rent ,Ra}es and Taxes 3/600 ance. xe Mium | Paid on t*Noy 202) 2400 6200 23,600 2: 680 2040 1,630 |_¢-430 | 8000 3.34, 000 © scanned with OKEN Scanner@tock amounted +90 & 35.000 closing sds 0 000 were disiri free ir) Eurthey. Bad: dehts of # 2-000 and a 2 B Ss: tf De! to be mode iy)| Depreciale Furniture & Machine by _lo 2 _and fMotoy Cor by 20 % v) outstanding wages 15 % 640° A © scanned with OKEN Scanneri Tr0d/ng Ald | 7 =~ Props 4 Loss Ale 9S Ze) —~ DD. Sa I Patticulay Amt_| Amt [portieutar Ta Hl jee Br. | To afening stock |_| 1400 | gy in 200g To purchases 145000|(-) Return __| 2609 | TA [2360 By Goods distribu| ->\% TL) ojtsdoneiing | 6400|30006| ted asfree somme|_- > Titec Ping e inward. 2040 | By closing stack os [To Fuel 4 power 6430.) os oaths {Ho Gibss pron’? —~ 1 Cid: 131530) rm 7 1 ‘ rks a at L vv. ]326G00 . 4 {9 k 2000} Ry Gross : i To OD 2500 Profi? bid Bis [To _ge/aries 8420 [Te Dep_on to —— {4—finiture 2750 4 Mlot+oy Cay 44400 [410 Motor cer 2 ExPenses 6108 To General Exp... 2680 {To cgtri Hw. 1630 To Poblicsy ExPense s 2000 [a To Reni. Rates, taxes! 3600 ta To irnsargncre Ca ! Premium | 24oo0|_ | |=) prepaid t400] 1000 | To _N Ob) ke 56442. Nes, ProFy oy LA 131530} (ge © scanned with OKEN Scanner——s oo _ ae a] gabnce shee! os on Lioprlilves Amt Am+ Assets Dale — : copiital 20000. Eu rniduied pach‘ ney, 21500 &) Drow/ng 8000 @) 0eP G lov: | 2750 [24759 pu | 12080 Motor coy 2.2000 | (Ned paokr'k | 94442) 106442] ©) pep @ 207, | 4400 {7600 | Ctedy }07S 22000 | Sundry Deblorg |52000 outst nding ©) Bad debts 2000 ‘|_wo ges 6400.|E) pod Sh 2500 | 47500 ‘ Cashin _hond 2392 ash:o} Bank 6200 | B:closing StOCK - 35000 | Prepaid rnsvranie 1400 139842, 134842 © scanned with OKEN ScannerCost sheet (Format ) Particdlays | Ups : : ue) Tt Direct Material OPening Stock’ of Raw materia) | - Adds Purchases less’ Closing stock of raw materials | ——} Maleviale Consumed ivect wages e - + || common formar of cost —she@k >" Direct Expenges”” (@) prime Cost Adds Wotks ‘/foctory 0Hs. ), Powey ond Wwatey ase Heating “8 hgh ting = “Indirect Materia) wages OF supervisors / Foseman Works: expenses ent OX D. Cc Deprecs'a ton acto © scanned with OKEN Scannera eee ae a] —— Sb) wots cease Macias oe /facto) Tadd? Administrative ong aoe, S| ~ | Bent rates J raxes C office) — | __ Lighting & cleaning Corfice) = Salary Telephone : _ printing and sta tionew | Legal Fees, Audy+ Fees eto. Director's Lees ‘General Manager's Sala iy oe le c) Cost of prdduciion xx Add opening stoclc of fim shed good xX xxx Less? closing Stock of Finished gosds Lx xd : d) cost of Goods Sold 1 | xxxee Adds Selling and D Sti bubon os Gael LExpenses on show x00m Salaries & Commission’ of saleman Rent 4 ofhey expenses =| Advertising expense | Delivery ae = | arscount allowed. 7 zane pee eee of sales / Tota cost! ae can 4) selling price ee SS ee—e ee © scanned with OKEN Scannertoblem No: Z "on Oi Puvchase. — 7 Hive of Crone on’ Toh Eactoyy Rept Power Factow Ele chricihy ke _woite Machin ey Repairs Ings OF Bice Salaries Shaae Prom the followin. prepare. Cost SI co 114 305 “J6-099 G 83.000 2So9 S009 “10.000” 12.509 > 25.600 aos ve onco hu Remahis 13.600” Works. Salavy = dt G5.000 © 4509 39.000 Postoge fan A 3-509 Travelling Expensés* oF salespary:| 12.900 Audit fees = o. { 4.500 Advey ti'sing \_ 80.000 Closing 400k 4 : 169-000 Store - keepey woges. s -.| —, . As z Ht Se © scanned with OKEN Scanner Seepum £a.4) te VW f " i D aso 31 March 20/8 » Prepare. Trading Account 4 ye! _ | Profit oss Ala for +he year e 31 March 20/8 ond Balance Ghee ¢ eee — that date. Debt Balance | Amt | Credit Bal [ame fees & ng stock 1s.000| Bank Loan: 50000 | machinery: 200,000 capital ‘|.975000 Insurance 1,000! Creditors 35000 initing f eqles 186, 500 Station $000 | Retyins £ charge| 500 1 outward | 1500 wages 25000 ee a Advorsla/'ng | 15006 purchases #00000 Rojurn Toward | [000 Motor yan 80000 Debtovs 150000 motive Power 5S00 | | 49000 [Sussee © scanned with OKEN ScannerAdjusdments + B_5,000 closing Glock book vale - Oa. Value = 8000 - Insutance Rs. 500 /- xy oy — | auistandling woges_@ 6202!--2Nd_ Prepoi,~ 2. on oO} lov Tn terest Per annual. “rales outstanding Stat) ) Expo >_inéluded:. F'2006 stadionaty which wos purchase Loy 1 e. Ceo ey Depercration machinery @ 10 Je and Meiot van @ 20% 7 sayin 4 4s 7 2) + nteres: . Principle x Rate x Time. = So,000 lo y 4 . 2 =¥ 72 = 1666.6 © scanned with OKEN Scannerf a _ | tthe. book, ol? DEF on ea i 51 marth 2018 “Taadjng AP wll £ 1055 pk |__—_—— (potbleutar Any | Ame Pathitulas | ~mte | pme opening Stock 15000 | By sales 136500 0 chase | 100.000} &) Return 1000 .,|185500 ce) Return 1500.) 98500 0 ges. 2.5000 By closing Stock 5000 qloulstanding | 5000 .|.3.0,000 To Power S500 yo Gigss: profi) g1500 dd oh | 2 1gosoo a _ | igogsaro | to TAsurance |1000 By Gross Ploglt o ©) ptera/d S00 4 $00 cc bla G1S00) TO. aap on achineny 20.000|By Net logs vn 7 clad 5167 to pilnhing dst! S000 ©) pipw/ngs 20005, 3000 70 Telephone changes To Arverpsing 15000 To pep on mbloy van 6000 To ots Tnseresk op [oan 1667 666 GEGET asses] T — 4 © scanned with OKEN Scanner—s Balance gneek as 9 32 Pay 9) 7 cap, “lal u 275000} - - 1 dhowing _|.2000) — sooo) | ©) Nb+ logs ~ [516751267853 outstanding areat { | wages 5000 | Prepas a, | So, I cred! tore 25000] closing Stock [Sar Bank Joan | 50000 | CG) ob tet andi) wo aifoy | ‘on Joon | V6.7 51.667 I 19500 . 0 ioe 3595 ee _4 © scanned with OKEN Scanner—————— | Cosi» Accounting Jo_calculate cos+ oF product to use for Pindout +he perfect price of +he ptoduct 3p _used for price decision: to list a/) element of ptoduct to used for cost: conito} + To\_used for Fixed selling price fo Lind ways of) Cost réduct/'on to _ptovide data ‘+o +he manogemen+ for ‘takin ‘ LL © scanned with OKEN Scanner- costsheets Pron a pee Prollei “a i "q_bigtureS ext V0 clog ~ ~~ 9.2/ From +h o—Follonl epare. Cost Shee} = 4_match 20° , Shou» Saas ; 1} Se , ~ ‘ i as | Direck Materials — jaa tndirect “wages : 8 | Factory Rent % Rates 32:00 “Trndireck maserials —_-~-___590 Beery PEI'ce ASS = 109 > Genera] Factory Expenses 5.780 |General selling Expense: 11900 office Salaries 4/500 Advertisements 2000 Direct wages 78.000 Other: Direct Expenses 15.000 oFfrce Rent ¢ Rates 500 D relation of Mmochine 15:00 Salary 40 Managing Directoy 12.600 Travel!) E 1.400 Genera) OF Lice Expenses 1,000 Carriage outward. 1, 000 a © scanned with OKEN Scannereee es tid. For yeay enching 31-03; 3 —[aitecs Modena! Py |) Direct wages / Jobouy 75000 _—-+ u) Direct ExPenses 15000 | nm) Direct _& : | A).Prime cost ‘ 160000 | _[ada: Factory Expense ‘ |) Tndireck wages yaVe 10.000 | ti) Foctory Rent + Rates 50,000 w) Tndlrect Materia/¢ 500 v) General Factory Expenses * 5700 v) DePrea'al!'5n oF ‘Machine 1500 8) Works cost - [227700 Add’: Adminitralive Exp 1) office salari ec f oh S00 i) office Rent and Rates 500 ni) salary. to Managing Or rectors | 12.000 Ww) Genera/- OF fice Expenses 1000 i c) Cast of Product'an 245§00 Add: opening stock oF finished good ° lessi closing Stock of finshed god d) Cost of Goods Sold 245800 | Add: Selling ¢ distribution OS ) Genera) selling Fxrense: 1000 n)_ Advertisement 2000 un) Tyavell’ng PxP ats es a ‘ Ws i nv oe ee re 00 total: Propit (Joss (ae) FE) ogies L © scanned with OKEN ScannerProblem NOS «| Prepave a _ © scanned with OKEN Scanneree tt Oe 18 > 33:93---.*/ a) BEP sales / BEP sqles =~ Fixed cos? —____~ so\ ply _Ralro = 8 i 94000 39.33 /.013333 = 252025.2.. Fry ieee ed © scanned with OKEN Scanner4X il sales = 150.000 wn cost #.1-20,000 Eixed Cog+ 2 20.000 calcilate: 1) ply Ratio 2) BFP Bu. Margin of so fel 4) Ned profit when sa/es are = 400.000 5) Soles tequited +o esp Ned. profs) of 800005 i) Ply Ratio > Ariconitipuison =» Sales = variable cost = 160,000 - 120.000 contribulfon = 32.000 pe profit = Coniribution - Fixed cos4 = 30,000 = 20:000 2. Pyofst = 20,006 Plv patio = Contribution » 106 ales o 30,000 _y J00 7 $0,000 i. PIV Ratio. =) 20 se © scanned with OKEN ScannerDato, ) =) 2) BFP BFEP Soleo = Eilyed cost Ply Ratso. = 20,000 » /00 arial 20 .8FP sales F° 2 1,00,000 3) Margin of Safety — Plos = Actua) soles - REP SOley = 150.000 - /,00,000 250.000 : aigin of Safely = ® 50.090 a “tel profit when sales are z 00.00 > \ - Soles = EG + profs —— Plv Rofya 400,00 . . 7 f—s_'20:000 + prof) 4 . => Oo. C 400,000 0.20) - 20 2 20. 80 000 2 = 20.00 ; 7 Ptokyk a Oo + Prory', 20:000 . Poopik - $0,000 sear oOo Otter dere 4 © scanned with OKEN Scanner—-—— Ss) Sales tequrred +e a A—net profi: — of 7. 90,000 4,008,600 = ; : Sdles__= Fixed cog+ + Ppof)4 ——— : Piv Ratio ale = 20.000 +.80,000 i 0. 20 Sales = 1 /,00,000 0.20 cle = % 5500-000 Fixed Cost = 13,000 Sgles +% 30,000: - variable cost % /S,000 calculate =: 1) Ply Rat'o 2) Variable Cost Rat'o a) Profik, gk: current sales 4) Break even sale PrOF)} “When sole ‘5 5 P__50.000 6) sales required +0 easn pio of % 10,000 = 1 Margin of sofely when Sales 9 _F 40,000 NeX\+ Page. © Scanned with OKEN Scanner= 15000 x Joa 30,000 Ply Ratro 2 SO ve 2) vatiahle Cost Roty'o ¢ 4 - Ply Ratig It ¢ \ Vasxtable Cos} Rohio. '4 = So (50; 7 Lon 100 7 = SO ye 3). PdOLIt - at curveny Jeve | Sales 30,000» =v 15.000 Cc (S-000: 4 - Fe 13,000 a 2000 Pron, Ty ot curren: Jeve) ja» p00! PO oa © scanned with OKEN Scanner“«) Break ©ven Sagle¢g BFP. E'ved cost ———> Ply Rot/o a 13,000 _y» Jo 0 So =. 26,000 _5)__Pr0f i+ when sales js % 50.000 Seles = Elxed cos¢ + Paofi's — PIV Roto 60,000 - _13:009_-+ POFI't 0:50 50.000 X 050.2 13,000 + Prorirh 25,000. «= 3.000: + PIoFy't Profrb. = 25,000 - 1/3000 Profit = /2.000 6) Sales ‘requ'red ‘when Profit earn = 1/0. 000 2 ' — .=~—™—r——— Profit P/v_Rati'o Sales = 13,000 _+ 10/000 : 0-50 1g © scanned with OKEN ScannerDate les 2 23:00 0 ~~» 9-39 ~~ 6100 my sal fe a) 0.000 - 26000 ofet = 14,000 Ro cost 1, in d Kee 2 Pps es ONnug) _te.000 20 Ply iio” . Mat Cont bu boy er the sellin iL variable cs © scanned with OKEN Scanner= 40 - ay = 16 Ply Rabo = Con ttl bution 100 Sales = Ie 100 40 ‘. Ply Ratio =) 40 +o 2) BFP soles 7 —b BEpP soles = Fixed cost ply Ratio = 16-000 : 0:40 1. BFP sa/es = 40.000 3) sales. +0 ea tn profit oF 3 2-000 > 7 wag/es = Fixed cost + Profi k Ply Ratio Sqleg = 16/000 __+ 2000 0. 40 eles - 7 45/000 © scanned with OKEN Scanner= ——) 000 a)_ prof! ai soles of ~ 60-0 S —_ > Fixed cost + Ptorys Sal = = anes Plu__Ratlo oN 60.000 = 16,000 + PsOfi's 7 \ 0.40 60.000 x 0.4o = 16-000. + POF 24,000 = /6,000 + PIOFI'+ 24.000 -/6000 = psofjb 8000 = prorrb 1. poofi+ 3 8000 a New bteadk even sales sf pPs)'ces Beduces by’ Jo 7. : > a Curren? se/) ‘ng Price 3.40 (-) Reduced by 10 7. New Selling Price 3 26 Variable cost Peruni't =F 22, a Contr by ty'on = 2/2 J sé BEP/y ‘oo. : : pepe eal Rats'6 Fixed con tri‘pu lion y Sales © scanned with OKEN Scanner—__ = SS | = 12. 100. | 6 “ply Rat"O_= 33.33 Ss e New BFP soles BEP sgles Fixed cost —————— Ply Ratyo —) 160008 O- 3333 = $8004 % “ BEP Soles ° A company Selli'ng price 3 /o Noargina/ Cosh ~s io Elveds cose MYOD oO) sever ie cagleulgte ' 1) ply Rati'a 2) BFP ‘ 3) sales +0 corn PtoFy+ oF 7_s00 4) profs gt sales oF 7 30x 5) Contribution per Un'b > 1) ply Ratio be : : oO , ‘or 2 = arable = /o_- 6 = 3g © scanned with OKEN Scanner= SS) , p= " “ 0 ~ ——} 2 Batia = Con txinus0—yta an I I 2 4 »/00 ~ | To - : Ply Rat6 = GO ve |e) REP BEP = Fixed cost Ply Ratio = 400 O.go “BFP = 1000 3) soles 40 porn PIOl't of =F Soo 1 eS = _Fixed cost + piofyi _plv Ratyo~ Sales 2 400 + 500 Oo. 40 Seles > Joo i == 0. go =| Sales. 3 2250 a © scanned with OKEN Scanner400 + profi, Og 400 + prof,’ OU + ‘bt TOR + SOO © scanned with OKEN ScannerJ Date — Z — = ~ «| cor the faollowsi2g- dadq cal ulate ~ ) ply Rat'o —_ 2) fir yed cost 3) BFp Cso/e - 2“) Seles +o earn _pI0f) + % 10.00.95" 2) worgin of sdfeby for both Xeon” | ear 202! Ce) 2020/3 change ih PrOl) a. P20f)' } 600,000 (22%,006 \7,00, 00, Sales 20.00,000 (5° ) 25100095 — change Ja sales ) Ply Ratio Ply Rat'p = Change 1M PZ0Fi'r 5 jon change 1M saves * “2 400,000 y, j00 -5,00,000 “PIV Rat'o = 40 2) Fryed cos} 202) byear 7 a 20,00,000 c_Céoy-) t 120,000 cor 800.000 T S:00,000 © scanned with OKEN ScannerSS 8) BEp Cs9/es) BEp (sale) = Fiyed cost . Plv Ratio = _3,00,000 O-40 BFP sole ¢ =? 750,000 «\_ Sales +40 corn profi} 3 j0.00.000 Sales = FElyed cost + Pror,'b Ply Ratio Sales = 300-000 + 10,00,000 0:40 Sales = 1300000 0:90 Sgqleg = F 3250000 s) Margin of Ssofet *(2094 ) Margin of safret = Achkug/ sales ~ ‘ BFP sales = 20.00,000 - 7-40.000 0 = %_/2S0,000 * (2022) © scanned with OKEN Scannerar) 7 SV a cs. — g/ sales ~ SEP C89), aT 7 ere = 7.59.00 “I = _L75 90000 - 5 £ 22 . = 17250000 eS +! Sales #30 lakhs. (.30,09,000) Variable Cost (60 ¢ of Sales) Profik 2% &.00,000 alculale 1) Fixed cost + ~~ 1" 7 = i) ply Ratro nt) \BEP sales 1 profi} when Sa/es SO, 00.6, Y soles when profit i's 15.9), —>||_) Fixed cas} + f Soles BO, 00,000 ve Ceor) - 18,00-006 Condy bution [200.000 -Fixed cost = _4/00.006 Prot) h 8, 00.000 “Fixed Cos} => 4,00.000 2\ plu Radio : pl / = ‘ a VRatio = Contnbu tion 100 _ Sales = (2,00,000 100 I ; 30,00,000 os yu ‘Os | Plu Ratio = qo © scanned with OKEN Scanner' a 3) BEP Soles 2 BEP sales = Fiyed cost Ply Ratio = 4,00,000 Joo <0 -.BFP sales = 10.00.9000 4) Profit when sales 3 50,00,000 =~ Saleg = Pived Cost + Profit Ply Rat S0,00,000 = 4.000.000 + Props 0-40 50,00,000 X 0-40 4.00,000 } Prohi's 20.00.0600 = 400,000 + Poh s PIOFit = 20.00.000 - ¢,0%,000 f ce PxoFt b = F.16, 00, 000 s) sale when Prop) 15,0000 => sale = _Frred cost + profit Ply Ratio eee 4 +00,000 + /5/00.000 0.40 tg, 00 000 ) ale 0-4oO & 4759,000 0 Js Sales © scanned with OKEN Scanner