16 Nov.

2024
Q1. Mr. A is a businessmanand he has just started a small business of selling steal products used for home applica
He generally uses a notebook to rite all the details of his agent (A, B,C,D,E,F,G) and sales for the eek for each a

Spreadsheet/Excel is quite beneficial becasuse data can be entered through coloumns and ros and then by us
Recommended charts ill help to get overvie performance of sale
Here he can start ith cell-A1(i.e first ro first coloumn)
e can rite alphabetically from A to D, and drag using coursor, all names ill come. Even once e rite the amounts
Then e select these 2 coloumns but only the informed area and ith the recommended charts(or all charts) to v

Q2. Mr. A ishs to transfer his business activity from traditional notebook maintainence to using spreadsheet for an
He has a data of eeks performance in his shop(i.e. M to Sat)
Sale of Monday- Rs. 5000, 6000, 7000,8000, 85000, 9000
The profit margin for M,T,ed is 40%
hile for T,F,S is 25%
hat ill be his total profit per eek and performancce of sales and profit for the eek
Guide him using spreadsheet

Steps-
1 e first start by add the coloumns headings.
A1- Day
B1- Sales
C1- Profit
2 Then e fill out the days. Here, if e input Monday and Tuesday as the 1st 2 days and drag don untill Saturday.
3 e fill out the sales coloumn ith the given sales data
4 Using '=sales cell*profit margin' to calculate the profits of the day
5 Using th Summantion feature, e can calculate the total profit of the eek.

Q3. Mr. Yash is orking as a 1st gen entepreneaur and he ill be implementing
He has provided you folloing data-
Days Income Expenditure
Monday 10k 4k
Tuesday 11k 5k
Wednesday 11.5k 7k
Thursday 16k 10k
Friday 7k 12k
Saturday 22k 6k
Sunday 45k 8.5k

Ho this data can be used in spreadsheet and ho data visualization of same can be done

Steps-
1 e first start by add the coloumns headings.
 A1- Day
B1- Income
C1- Expenditure
D1- Savings(Profit)
2 Then e fill out the days. Here, e can input Monday and Tuesday as the 1st 2 days and drag don untill Saturday
3 e fill out the Income and Expenditure coloumns ith the given data
4 Using the formula ' =Income-Expenditure' e can calculate the profit. Then e drag it untill the end
5 Using summation in Home Editing calculate total Profit
6 Data visualization using Insert and Recommended Charts

Q4. Mr. A ish to understand ho income and expenditure related data can be in detail presented using data visualiz
Kindly guide him ith steps

Steps-
1 Lets take a Dummy data hich ill help Mr. A understand the Visualization using Spreadsheets. Here lets take the
Months Income Expenditure
January 10000 14000
February 11000 5000
March 11500 7000
April 16000 10000
May 7000 12000
June 22000 6000
July 15000 8500

23 Nov. 2024
Abc company is shifting their business from traditional
record of activities in notebooks to use of spread
sheets. The main concern for them is the sale made by
the agents named a,b,c,d.....p for the product
q1,q2...q6. Where they wish to know sale made of this
product by each agent and Even the sale of each
product.
Q1
Following is the data available.

Steps-
1 we add colomn names as the product names(i.e Q1, Q2, etc.)
2 we add row headings as Agent names
3 We fill out the data
4 we can easily calculate the product sales easily using Auto sum in home under editing. After fingiding one pro
5 to calculate Agent sales sum, we use the formula '=B2+C2+D2+E2+F2+G2' and fing sales for A. we can drag to
6 we can use various data visualization techniques from input under charts section. Like a histogram, etc. use th

Q2 Sales Table Bracnh 1 Branch 2

Jan 70 30
Feb 75 40
 Mar 77 50
Apr 78 60
May 79 70
Jun 80 80
Jul 81 90
Aug 85 91
Sep 87 92
Oct 89 93
Nov 91 94
Dec 94 75

Though th above data is about sales which is projected for next year, the profit margins are diff. for each brac
b1 12
b2 15
b3 16
b4 17
b5 10
b6 9
b7 avg of b1 & b2. i.e. 13.5

Q3 Education institute has provided u the following data of students name PQRS, LMN and EFG
Their Marks in 5 subjects.
As a easy data analysis they have approached u how COUNTIF option can be usefull along with basic use of sp

P Q
S1 10 11
S2 27 28
S3 10 11
S4 61 62
S5 5 6

Institute wishes to know the stidents scored below 20 in each subject and student score above 50 in each sub
Along with Visualization

Steps-
1 we enter student names in B1,C1,D1,etc. as coloumn headings
2 we enter subject names in A2, A3, A4, etc as row headings
3 Input the data
4 for calculating students who scored below 20 we use the formula =COUNTIF(RANGE,"<20") and drag for all en
5 for calculating students who scored above 50 we use the formula =COUNTIF(RANGE,">50") and drag for all en
6 we use radar to visuallize the data

6-Dec-24
Q1. Company is in the business of selling plastic molded products which are used in kicthen. Company always prod
to increase sales. and thatis the reason somehow their sales have increased. But Management wishes to kno
following is the data given. On the basis of that provide your analysis to the management about how didgital
and average sales of the year, etc.
Use spreadsheet tools
Month Sales Digital Marketing Cost
Jan 423000 112000
Feb 470000 115000
Mar 420000 120000
Apr 410000 111000
May 390000 98000
Jun 360000 96000
Jul 399000 95000
Aug 700000 210000
Sep 725000 200000
Oct 777000 220000
Nov 715000 215000
Dec 605000 195000
6394000 1787000

Steps-
1 We input the data starting from 1st cell(i.e. A1)
2 We can drag months
3 we have to manual input Sales and Digital Marketing Cost
4 After the data is inputed in Spreadsheets, go to Data Tab
5 Under Data tab, In Analysis Section Select 'Data Analysis' option
6 In the Drop down menu select the 'Descriptive Statistics' option. Here, select 'Summary Statistics' Option and
7 In the Summary Statistics we can easily see the highest and lowest sales. Aslo the Average Sales can be seen.
8 This helps in other analysis also
9 To find if the Digital Marketing Cost of the company is in proportion with the Sales, we can use Corelation opti
10 To calculate the corelation, we go to Data Analysis agin(Data Tab --> Anaylysis Section --> Data Analysis)
11 Here we select the "corelation' Option. Similar to above we select the input and output range and click 'OK'
12 Here we can see that the corelation is 0.980680710119493. This indicates that is the relation is very strong. T

Q2. Company has 6 agents with 6 products.Agents 1 to 6. Products A1,…A6. These agents have made successful s
Management pays commision 6% on total sale and even they want to know about the total sale of each produ
Tell how spreadsheet is useful
Sales(in '000)
A1 A2
1 12 14
2 13 15
3 14 20
4 15 21
5 70 22
6 27 29
 17-Dec-24
#Example 1 Try the following function-
1. VSTACK
2. HSTACK
3. TOCOL

Q1. Company has given you following table of sales and commision which is written in notebook.\
Top Mgmt requires this data in vertical form, horizontal form and even a format where everything will be in 1
How the function of excel can be used whereby this data can be shown in spreadsheets using specific function

A 70
B 74
C 75
D 82

Steps-
1 Input the Data
2

Capital Budeting and Fixed Asset Selec

Q2. Company always plasn to select a particular machinery for purchase for new building from various options ava
While ding that, most profitable option is selected.
For Seleetion of best possible option, we have to compaer current expenditure and converting future income
This can be done by using Time-Value of Money concept where income of year 2,3,4,5 will be converted into
This Discounting factor is nothing but inflation rate
Machine Cost- Rs. 600000

Cash Flow of Year- 1

2
3
4
5

Q3. Company wishes to purchase premises worth 20 lakhs and thah premises will give extra income
year 1 500000
year 2 600000
year 3 700000
year 4 800000
 year 5 1200000

Inflation Rate is predected ti be 12%. Whether mgmt should take this premises using net present value metho

Q4. Company wishes to purchase premises from 2 options available.

Cost is Rs. 7500000 each
Premises 1 Cash inflow
Year 1 600000
Year 2 1600000
Year 3 2600000
Year 4 3600000
Year 5 4600000

Inflation Rate is 7.5%

Q5. To Calculate post Inflation/ Post reduction total, use the following formulat

Q6. How a company use spreadsheet formula where they wish to compare current cash outflow as expenditure a
Cost- Rs. 7200000
Inflation Rate- 11.55%
Cash Inflows-
700000
900000
1,001,000
1,212,000
1,414,000
2,828,000
2,626,000

If Inflation Rate Reduces to 3% what will be your.

And if it goes to 25% what will be your Ans
Write down the steps

Q7.
Q8. Cost of Premises= 2000000
Inflation Rate= 6%

Year1 5
Year2 5.25
Year3 5.352
Year4 4.49
Year5 9.91

Using NPV what is your advise to purchase premises and what is IRR for given data

Depriciation is reduction in value of a asset due to

normal wear and tear
there are various meathod of calculating depreciation
1 straight line depN- value of depN remains constant
Eg.- cost of machine
scrap
life
calculate per year depreciation
ans- year1
year2
year3
year4
year5
year6
year7
year8
year9
year10

Company plans to purchase a machine as areplaceme

new machine cost 1500000
life of 9 years
management wishes to know life of machine though 9

year1
 year2
year3
year4
year5

2 written down value(wdv)

every year depN wont remain same. Rather a specific percentage is given as per income tax rule and that perc
The rate of depN will be as per income tax actor as per companies act
Income tax dept. generally allow this method of depN for the calN purpose

If company is workingi in 2 shifts, the rate of depN wil

because 3 shits mean the asset is being used for 24 ho

company has purchased premises worthrs9200000

Rate of depN 15%
life= 15 years
calculate value remaining after 15 years

year1 920000
year2 782000.00
year3 664700.00
year4 564995.00
year5 480245.75
year6 408208.89
year7 346977.55
year8 294930.92
year9 250691.28
year10 213087.59
year11 181124.45
year12 153955.78
year13 130862.42
year14 111233.05
year15 94548.10
al products used for home applications.
G) and sales for the eek for each agent and rs. 5000. He ants to put this data using spreadsheet and understand its data visualization. As Ex

coloumns and ros and then by using insert option and under that chart option, different visualization can be performed.

me. Even once e rite the amounts starting from B1-cell, it ill become easy to rite similar amounts by dragging
mmended charts(or all charts) to visualize a snapshopt for the given data.

nence to using spreadsheet for analysis purpose.

ys and drag don untill Saturday.

days and drag don untill Saturday.

drag it untill the end

etail presented using data visualization ith spreadsheats

g Spreadsheets. Here lets take the data of 1st 6 months of the year 2024 as a example

We can drag these

We can drag these

er editing. After fingiding one product's sum, we can drag

d fing sales for A. we can drag to find remaining.
ction. Like a histogram, etc. use the plus option for axes title, grid lines, error lines, etc.

Branch 3 Branch 4 Branch 5 Branch 6 Branch 7

90 71 71 100 100
89 72 72 99 101
 86 73 73 98 102
85 74 83 65 103
84 75 84 64 104
83 89 85 63 105
82 90 86 62 20
81 91 99 61 30
80 92 98 60 40
100 93 96 95 50
101 94 95 97 55
102 95 94 99 65

fit margins are diff. for each bracnh.

S, LMN and EFG

usefull along with basic use of spreadsheet for easy data analysis and visualization

R S L M N E F G
12 15 16 22 25 29 35 38
29 30 31 32 33 41 42 43
12 13 14 15 16 17 18 19
63 64 65 66 67 68 28 18
25 35 30 11 12 13 14 15

udent score above 50 in each subject.

(RANGE,"<20") and drag for all entries

(RANGE,">50") and drag for all entries
d in kicthen. Company always produces quality products, but at the same time their sales are not increaseing. Manageent introduced digita
. But Management wishes to know weather their sales are exactly proportion with use of marketing techniques.
management about how didgital marketing is usefull to increase sales what are the maximum sales for the year, minimym sales of the yea

al Marketing Cost

'Summary Statistics' Option and select our inpu t and output range.
o the Average Sales can be seen. Other Options like mean, median, skewness and Kurtosis are also available at a quick glance

Sales, we can use Corelation option is excel.

is Section --> Data Analysis)
and output range and click 'OK'
at is the relation is very strong. This shows that the digital marketing cost is having a strong impact on sales and the cost is justified.

se agents have made successful sale of products. And their sales figures are as followis.
about the total sale of each product and which product can be scaped if their sale is below 1 lakh

A3 A4 A5 A6
16 21 10 21
18 27 40 31
20 28 50 41
21 29 62 51
22 42 72 11
82 7 82 1
tten in notebook.\
mat where everything will be in 1 colomn.
readsheets using specific function?

H 20 P 222
I 40 Q 444
J 60 R 555
K 99

al Budeting and Fixed Asset Selection

building from various options available.

ure and converting future incomes into todays value.

ear 2,3,4,5 will be converted into todays value using discounting factor.

Rs.
100000
200000
220000
210000
90000

l give extra income

es using net present value method(NPV) of Capital Budgeting.

Premises 2 Cash inflow

700000
2000000
2800000
4000000
4200000

= NPV(%,)

nt cash outflow as expenditure and cash inflow as future incomes

e of depN remains constant each year
200000
0
10
20000
200000
180000
160000

rchase a machine as areplacement

1500000 0 9
to know life of machine though 9 years if they sale after 5 years at no profit no loss how much amount they can receive
166666.7
1333333 $166,666.67
 1166667
1000000
833333.3
666666.7

per income tax rule and that percentagewill be depN per year

gi in 2 shifts, the rate of depN will be more according to companies act

n the asset is being used for 24 hours
1/10
year 1 2000000
year 2
year 3
year 4
year 5
year 6
year 7

920000
0.15
rstand its data visualization. As Excel kindly guide him

n be performed.
eing. Manageent introduced digital marketing techniques

he year, minimym sales of the yeasr

ble at a quick glance

ales and the cost is justified.

hey can receive
Q1 A 5000
B 5000 Chart Title
C 3000 A
D 5000 5000
E 5000
G C
F 5000
G 5000
0

F D

Q2. DAY SALES PROFIT

Monday 5000 2000 Sale and Profi t
Tuesday 6000 2400
SALES PROFIT
Wednesda 7000 2800
Thursday 8000 2000

8500
8000
Friday 8500 2125

7000
Saturday 9000 2250
6000

43500 13575
5000

2800
2400

2125
2000

2000
1 2 3 4 5

Q3. Days Income ExpenditurSavings(Profit)

Monday 10000 4000 6000 Income VS. Expenditure
Tuesday 11000 5000 6000
Income Linear (Incom
Wednesda 11500 7000 4500
Expenditure
Thursday 16000 10000 6000
50000
Friday 7000 12000 -5000 40000
Saturday 22000 6000 16000 30000 2
16000 12000
Sunday 45000 8500 36500 20000 10000 11000 11500 10000
Axis Title

4000 5000 7000 7000

10000
122500 52500 70000 0
ay ay ay ay y
d d d d i da
o
n es es u
rs Fr tu
r
Tu n
M
ed Th Sa
W
Axis Title
 30000 2
16000 12000
20000 10000 11000 11500 10000

Axis Title
4000 5000 7000 7000
10000
0
ay ay ay ay y
d d d d i da
o
n es es u
rs Fr tu
r
Tu n
M
ed Th Sa
W
Axis Title

Q4 Months Income ExpenditurProfit/Loss

January 10000 14000 -4000 Chart Title
February 11000 5000 6000
25000
March 11500 7000 4500
April 16000 10000 6000 20000
May 7000 12000 -5000
June 22000 6000 16000 15000
July 15000 8500 6500
92500 62500 30000 10000

5000

0
January February March April May

Income Expenditure
C

and Profi t PROFIT OF THE EEK

PROFIT
9000
8500
8000

Monday
17% 15% Tuesday
Wednesday
Thursday
16% 18% Friday
Saturday
2250
2125
2000

15% 21%

4 5 6

VS. Expenditure Profi t Chart

e Linear (Income) 45000
iture
35000
45000
25000
22000 15000
Axis Title

16000 12000
11500 10000 8500 5000
7000 7000 6000
-5000 1 2 3 4 5 6

d ay ay ay ay ay Income 10000 11000 11500 16000 7000 22000

es rs
d id rd n
d
u Fr tu Su Expenditure 4000 5000 7000 10000 12000 6000
Th Sa
Savings(Profit) 6000 6000 4500 6000 -5000 16000
Axis Title Axis Title
 22000 15000

Axis Titl
16000 12000
11500 10000 8500 5000
7000 7000 6000
-5000 1 2 3 4 5 6

d ay ay ay ay ay Income 10000 11000 11500 16000 7000 22000

es rs
d id rd n
d
Fr u
Su Expenditure 4000 5000 7000 10000 12000 6000
u at
Th S
Savings(Profit) 6000 6000 4500 6000 -5000 16000
Axis Title Axis Title

Income Expenditure
Savings(Profit) Linear (Savings(Profit))

Chart Title Chart Title

25000

20000

15000

10000

5000

0
January February March April May June July
-5000

March April May June July -10000

Income Expenditure Income Expenditure Profit/Loss

 Monday
Tuesday
Wednesday
Thursday
Friday
Saturday

art

4 5 6 7
0 16000 7000 22000 45000
10000 12000 6000 8500
6000 -5000 16000 36500

tle
 4 5 6 7
0 16000 7000 22000 45000
10000 12000 6000 8500
6000 -5000 16000 36500

tle

penditure
near (Savings(Profit))

May June July

Loss
Q1. Q1 Q2 Q3 Q4 Q5 Q6 Agent Sales
A 25 27 28 29 30 38 177
B 10 12 13 15 18 22 90 80
C 1 2 3 4 5 50 65
D 10 20 30 40 50 60 210 70
E 7 8 9 10 20 30 84 60
F 8 9 10 12 14 18 71
G 12 14 15 35 45 55 176 50
H 15 25 35 45 55 65 240 40
I 8 9 10 12 18 22 79
J 14 18 25 35 45 5 142 30
K 18 28 38 48 58 68 258 20
L 15 25 35 47 58 68 248
M 1 2 3 40 51 60 157 10

N 20 25 35 45 51 52 228 0
O 10 11 12 13 14 15 75 A B

P 21 22 23 24 25 26 141
Product Sales 195 257 324 454 557 654

Q2. Sales Table Bracnh 1 Branch 2 Branch 3 Branch 4 Branch 5 Branch 6 Branch 7
Jan 70 30 90 71 71 100 100 532
Feb 75 40 89 72 72 99 101 548
Mar 77 50 86 73 73 98 102 559
Apr 78 60 85 74 83 65 103 548
May 79 70 84 75 84 64 104 560
Jun 80 80 83 89 85 63 105 585
Jul 81 90 82 90 86 62 20 511
Aug 85 91 81 91 99 61 30 538
Sep 87 92 80 92 98 60 40 549
Oct 89 93 100 93 96 95 50 616
Nov 91 94 101 94 95 97 55 627
Dec 94 75 102 95 94 99 65 624
986 865 1063 1009 1036 963 875 6797

Total profit
13.2128145
margin:

Q3. P Q R S L M N E
S1 10 11 12 15 16 22 25 29
S2 27 28 29 30 31 32 33 41
S3 10 11 12 13 14 15 16 17
S4 61 62 63 64 65 66 67 68
S5 5 6 25 35 30 11 12 13

S1 S2 S3
P P P
G 40 Q G 50 Q G 20 Q

F 20 R F R F 10 R

0 0 0

E S E S E S

N L N L N L
M M M
 Sales of Agents over 6 Products
80

70

60

50

40

30

20

10

0
A B C D E F G H I J K L M N O P

Q1 Q2 Q3 Q4
Linear (Q4) Q5 Q6

Profit tableBracnh 1 Branch 2 Branch 3 Branch 4 Branch 5 Branch 6 Branch 7

Jan 8.4 4.5 14.4 12.07 7.1 9 13.5 68.97
Feb 9 6 14.24 12.24 7.2 8.91 13.635 71.225
Mar 9.24 7.5 13.76 12.41 7.3 8.82 13.77 72.8
Apr 9.36 9 13.6 12.58 8.3 5.85 13.905 72.595
May 9.48 10.5 13.44 12.75 8.4 5.76 14.04 74.37
Jun 9.6 12 13.28 15.13 8.5 5.67 14.175 78.355
Jul 9.72 13.5 13.12 15.3 8.6 5.58 2.7 68.52
Aug 10.2 13.65 12.96 15.47 9.9 5.49 4.05 71.72
Sep 10.44 13.8 12.8 15.64 9.8 5.4 5.4 73.28
Oct 10.68 13.95 16 15.81 9.6 8.55 6.75 81.34
Nov 10.92 14.1 16.16 15.98 9.5 8.73 7.425 82.815
Dec 11.28 11.25 16.32 16.15 9.4 8.91 8.775 82.085
118.32 129.75 170.08 171.53 103.6 86.67 118.125 898.075

F G <20 >50
35 38 5 0 Analysis-
 42 43 0 0 The students' report is overall weak, but is weakest in S3 as all the stude
18 19 10 0 In the subject S4 8 out of 10 students scored more than 50 and only 1 s
28 18 1 8 Out of other subjects, many students have fallen below 20 this shows th
14 15 7 0

S4 S5 +
P P
Q G 100 Q G 40 Q

R F 50 R F 20 R

0 0
S E S E S

L N L N L
M M
 weakest in S3 as all the students scored belw 20
red more than 50 and only 1 student scored below 20. this indicates that the students are good in this subject
e fallen below 20 this shows there weakness
Q1.
Month Sales Digital Marketing Cost
Jan 423000 112000
Feb 470000 115000
Mar 420000 120000
Apr 410000 111000
May 390000 98000
Jun 360000 96000
Jul 399000 95000
Aug 700000 210000
Sep 725000 200000
Oct 777000 220000
Nov 715000 215000
Dec 605000 195000
6394000 1787000

Descriptive Stats of sales- Correlation

Mean 532833.33333 Sales
Digital Marketing Cost
Standard Error 45635.053203 Sales 1
Median 446500 Digital Mar0.9806807 1
Mode #N/A
Standard Deviation158084.46151
Sample Variance 24990696970
Kurtosis -1.760700584
Skewness 0.4807107997
Range 417000
Minimum 360000
Maximum 777000
Sum 6394000
Count 12

Q2. Sales(in '000)

Products--> A1 A2 A3 A4 A5 A6
1 12 14 16 21 10 21 94
2 13 15 18 27 40 31 144
3 14 20 20 28 50 41 173
Agents -->
4 15 21 21 29 62 51 199
5 70 22 22 42 72 11 239
6 27 29 82 7 82 1 228
151 121 179 154 316 156 1077

Commision
64.62
239 316
5 A5
 5.64 Agent Descriptive Stats Product Descriptive Stats
8.64
10.38 Mean 179.5 Mean 179.5
11.94 Standard E22.275173 Standard E28.325195
14.34 Median 186 Median 155
13.68 Mode #N/A Mode #N/A
Standard D54.562808 Standard D69.382274
Sample Var 2977.1 Sample Var 4813.9
Kurtosis -0.46552 Kurtosis 4.6322842
Skewness -0.624043 Skewness 2.0572424
Range 145 Range 195
Minimum 94 Minimum 121
Maximum 239 Maximum 316
Sum 1077 Sum 1077
Count 6 Count 6
#Example 1

Q2.
Q2.
Rs. Discounting Factor
Cash Flow of Year- 1 100000 0.90909090909 90909.091
2 200000 0.82644628099 165289.26
3 220000 0.7513148009 165289.26
4 210000 0.68301345537 143432.83
5 90000 0.62092132306 55882.919
820000 620803.35

Q3. Rs. Inflation(12%)

year 1 500000 0.8928571 446428.57
year 2 600000 0.7971939 478316.33
year 3 700000 0.7117802 498246.17
year 4 800000 0.6355181 508414.46
year 5 1200000 0.5674269 680912.23
3800000 2612318

Initial Cost 2000000 Profit 612317.76

Q4. Premises 1 Cash inflow Premises 2 Inflation R Premises 1 Post IPremises 2 Post Inflation
Year 1 600000 700000 0.9302326 558139.534884 651162.79
Year 2 1600000 2000000 0.8653326 1384532.17956 1730665
Year 3 2600000 2800000 0.8049606 2092897.48072 2253890
Year 4 3600000 4000000 0.7488005 2695681.90719 2995202
Year 5 4600000 4200000 0.6965586 3204169.70881 2925546
 13000000 13700000 9935420.81117 10556466

Q6. Cash Inflows-

700,000.00 Cost- 7200000
900,000.00 Profit(11.5) ($554,825.39)
1,001,000.00 Profit(3) $2,825,213.53
1,102,000.00 Profit(25) ($3,298,644.75)
1,212,000.00
1,414,000.00
2,828,000.00
2,626,000.00
11.5 $6,645,174.61
3 $10,025,213.53
25 $3,901,355.25

Q8.
Cost of Premises 2000000
Inflation Rate= 6%
Premises -2000000
Year1 500000
Year2 525000
Year3 535200
Year4 449000
Year5 991000
3000200
NPV $2,484,493.39
Profit $484,493.39
IRR 14%
 -600000
Machine Cost 600000 100000
Profit- 20803.348 200000
220000
210000
$605,020.80 90000
$5,020.80

11%

Premises 2 Post Inflation Cost of each Premises 7500000

Profit Premises 1 2435421

Profit Premsies 2 3056466
 Time Value of Money
When a person invests his funds for short term or long term,
he wishes to understand what will be its future value
and sometimes even vice versa
if a particular person wants to know his money after 5 to 6 years and knows investment options,
and is interested in knowing how much investment to make now.
Such Calculation can be done using one concept known as TVM

There are 2 formulas which are as follows-

1 Future Value= Present Value(1+r)^n

Eg. Investment 10000 16105.1

Rate of interest 10%
n 5 Years

Q1 Mr A has 2 options
Qption 1 Invest 7lakh 7 thousand for 7 years for 9% ROI
Option 2 Invest 6 lakh 98 thousand at 9.5% ROI for 5 years
707000 9 10
698000 9.5 10

Option 1 1673726.1179
Option 2 1729802.8742

Sometimes we have a target of a specific amount in the future and a rate of interest provided by FD is also known
or sometimes we are aware about MF company providing us a specific rate of inerest and in such cases we want to
we should invest now
For the same formula is
PV = FV/(1+r)^n

Q2 Mr A requires 12 Lakhs after 3 years to purchase a vehicle

The rate of interest assured by MF company is 14%
How much amout he shoul invest now
1200000
14
3

Ans 809965.81944

Q3 Mr Raj is assured that he will get following incomes from MF company

over the next 10 years
He wish to know what will be the current value of such cash inflows
where he is aware that there is inflation rate of 14%
Year Cash Inflo PVs
1 20000 17543.86
2 120000 92336.1
 3 140000 94496.01
4 100000 59208.03
5 70000 36355.81
6 62000 28246.37
7 51000 20381.5
8 32000 11217.89
9 72000 22140.57
10 91000 24546.69
406472.8

TVM calculations can be done using formula.

For Example-
Investment 10000
Duration 12 years
ROI 6.9 %

Now we want to know FV, That can be calculated as

$22,270.63 (10,000.00)
22270.6279391101 10003.759239
ded by FD is also known
in such cases we want to know how much funds
 COMPANY NAME

STATEMENT OF PROFIT AND LOSS FOR THE PERIOD ENDED 31.03.2015

Note As at 31 As at 31 March,
Particulars
No March, 2025 2024
Rs. Rs.
(A) REVENUE increase 25%
I. Revenue from operations 18 1250.000 1000.000
II. Other Income 19 100.000 100.000
Total Revenue 1350.000 1100.000
(B) Expenses:
Cost of materials consumed 20 550.000 500.000
Purchase of Stock-in-Trade -
Changes in inventories of finished goods, work-in-
21
progress and Stock-in-Trade
Employee benefit expense 22 165.000 150.000
Financial costs 23 22.000 20.000
Depreciation and amortization expense 24 11.000 10.000
Other expenses 25 16.500 15.000
Total Expenses 764.500 695.000

(C) Profit before exceptional and extraordinary

items and tax 585.500 405.000

(D) Exceptional Items 5.000 10.000

(E) Profit before extraordinary items and tax 580.500 395.000

(F) Extraordinary Items 0.000 2.000

(G) Profit before tax 580.500 393.000

(F) Tax expense:

(I) Current tax 174.150 117.900
(II) Deferred tax 0.100
(III) MAT credit

(H) PROFIT AFTER TAX 406.350 275.000

(I) Earning per equity share:

(I) Basic 2.032 2.750
(II) Diluted
Per our annexed report of even date
For For and on behalf of Board of Directors
CHARTERED ACCOUNTANTS

NAME MANAGING DIRECTOR DIRECTOR

PROPRITER DIN: DIN:

PLACE: WHOLE TIME DIRECTOR COMPANY

DATE: DIN: SECRETARY
 COMPANY NAME

STATEMENT OF PROFIT AND LOSS FOR THE PERIOD ENDED 31.03.2015

Note As at 31 As at 31 March,
Particulars
No March, 2025 2024
Rs. Rs.
(A) REVENUE
I. Revenue from operations 18 2760.000 2400.000
II. Other Income 19 73.500 70.000
Total Revenue 2833.500 2470.000
(B) Expenses:
Cost of materials consumed 20 1188.000 990.000
Purchase of Stock-in-Trade -
Changes in inventories of finished goods, work-in-
21
progress and Stock-in-Trade
Employee benefit expense 22 198.000 180.000
Financial costs 23 25.000 25.000
Depreciation and amortization expense 24 10.000 10.000
Other expenses 25 38.000 40.000
Total Expenses 1459.000 1245.000

(C) Profit before exceptional and extraordinary

items and tax 1374.500 1225.000

(D) Exceptional Items 3.000 3.000

(E) Profit before extraordinary items and tax 1371.500 1222.000

(F) Extraordinary Items 3.000 3.000

(G) Profit before tax 1368.500 1219.000

(F) Tax expense:

(I) Current tax 410.550 365.700
(II) Deferred tax
(III) MAT credit

(H) PROFIT AFTER TAX 957.950 853.300

(I) Earning per equity share:

(I) Basic 5.322 5.689
(II) Diluted
Per our annexed report of even date
For For and on behalf of Board of Directors
CHARTERED ACCOUNTANTS

NAME MANAGING DIRECTOR DIRECTOR

PROPRITER DIN: DIN:

PLACE: WHOLE TIME DIRECTOR COMPANY

DATE: DIN: SECRETARY
 COMPANY NAME

BALANCE SHEET AS ON 31.03.2015

Note As at 31 As at 31
Particulars
No. March, 2025 March, 2024
Rs. Rs.
(A) EQUITY AND LIABILITIES
1 Shareholders’ funds
(a) Share capital 1 1,000,000
(b) Reserves and surplus 2 170,000

2 Non-current liabilities
(a) Deferred tax liabilities (net) 3
(b) Other long-term liabilities 4 200,000

3 Current liabilities
(a) Short-term borrowings 5
(b) Trade payables 6 300,000
(c) Other current liabilities 7
(d) Short-term provisions 8

TOTAL 1,670,000
B ASSETS
1 Non-current assets
(a) Fixed assets
(i) Tangible assets 9 1,200,000
(iii) Capital work-in-progress 9.1 70,000

(b) Non-current investments 10

(c) Other non-current assets
1)Deposits 11 100,000
2)Unamortized expenses 12

2 Current assets
(a) Inventories 13
(b) Trade receivables 14 200,000
(c) Cash and cash equivalents 15 100,000
(d) Short-term loans and advances 16
(e) Other current assets 17

TOTAL 1,670,000
Significant accounting policies
As Per our annexed report of even date
For XXX For and on behalf of Board of Directors
CHARTERED ACCOUNTANTS

NAME MANAGING DIRECTOR DIRECTOR

PROPRITER DIN: DIN:

PLACE: WHOLE TIME DIRECTOR COMPANY

DATE: DIN: SECRETARY
 COMPANY NAME

STATEMENT OF PROFIT AND LOSS FOR THE PERIOD ENDED 31.03.2015

Note As at 31 March, As at 31 March,
Particulars
No 2015 2014
Rs. Rs.
(A) REVENUE
I. Revenue from operations 18 11040000.000 9200000.00
II. Other Income 19 352000.000 420000.00
Total Revenue 11392000.000 9620000.00
(B) Expenses:
Cost of materials consumed 20 4340000.000 3100000.00
Purchase of Stock-in-Trade -
Changes in inventories of finished goods, work-in-
21
progress and Stock-in-Trade
Employee benefit expense 22 2520000.000 2100000.00
Financial costs 23 4070000.000 2100000.00
Depreciation and amortization expense 24 600000.000 300000.00
Other expenses 25 600000.000 300000.00
Total Expenses 12130000.000 7900000.00

(C) Profit before exceptional and extraordinary

items and tax -738000.000 1720000.00

(D) Exceptional Items 2000.000 1000.00

(E) Profit before extraordinary items and tax -740000.000 1719000.00

(F) Extraordinary Items 4000.000 2000.00

(G) Profit before tax -744000.000 1717000.00

(F) Tax expense:

(I) Current tax 0.000 343400.00
(II) Deferred tax 20000.000 10000.00
(III) MAT credit

(H) PROFIT AFTER TAX -764000.000 1363600.00

(I) Earning per equity share:

(I) Basic -1.091 1.95
(II) Diluted
Per our annexed report of even date
For For and on behalf of Board of Directors
CHARTERED ACCOUNTANTS

NAME MANAGING DIRECTOR DIRECTOR

PROPRITER DIN: DIN:

PLACE: WHOLE TIME DIRECTOR COMPANY

DATE: DIN: SECRETARY
 COMPANY NAME

BALANCE SHEET AS ON 31.03.2015

Note As at 31 As at 31
Particulars
No. March, 2025 March, 2024
Rs. Rs.
(A) EQUITY AND LIABILITIES
1 Shareholders’ funds
(a) Share capital 1 150000
(b) Reserves and surplus 2 115000

2 Non-current liabilities
(a) Deferred tax liabilities (net) 3
(b) Other long-term liabilities 4 - 300000

3 Current liabilities
(a) Short-term borrowings 5 20000
(b) Trade payables 6 100000
(c) Other current liabilities 7 15000
(d) Short-term provisions 8

TOTAL - 700000
B ASSETS
1 Non-current assets
(a) Fixed assets
(i) Tangible assets 9 400000
(iii) Capital work-in-progress 9.1

(b) Non-current investments 10 80000

(c) Other non-current assets
1)Deposits 11 100000
2)Unamortized expenses 12

2 Current assets
(a) Inventories 13
(b) Trade receivables 14 30000
(c) Cash and cash equivalents 15 90000
(d) Short-term loans and advances 16
(e) Other current assets 17

TOTAL - 700000
Significant accounting policies
As Per our annexed report of even date
For XXX For and on behalf of Board of Directors
CHARTERED ACCOUNTANTS

NAME MANAGING DIRECTOR DIRECTOR

PROPRITER DIN: DIN:

PLACE: WHOLE TIME DIRECTOR COMPANY

DATE: DIN: SECRETARY
 COMPANY NAME

BALANCE SHEET AS ON 31.03.2015

Note As at 31 As at 31
Particulars
No. March, 2025 March, 2024
Rs. Rs.
(A) EQUITY AND LIABILITIES
1 Shareholders’ funds
(a) Share capital 1 180,000.00 80000
(b) Reserves and surplus 2 400,000.00 400000

2 Non-current liabilities
(a) Deferred tax liabilities (net) 3
(b) Other long-term liabilities 4 350,000.00 350000

3 Current liabilities
(a) Short-term borrowings 5
(b) Trade payables 6 40,000.00 120000
(c) Other current liabilities 7
(d) Short-term provisions 8

TOTAL 970,000.00 950000

B ASSETS
1 Non-current assets
(a) Fixed assets
(i) Tangible assets 9 450,000.00 450000
(iii) Capital work-in-progress 9.1

(b) Non-current investments 10 30000

(c) Other non-current assets
1)Deposits 11 100,000.00 100000
2)Unamortized expenses 12

2 Current assets
(a) Inventories 13
(b) Trade receivables 14 200,000.00 200000
(c) Cash and cash equivalents 15 170,000.00 120000
(d) Short-term loans and advances 16 50,000.00 50000
(e) Other current assets 17

TOTAL 970,000.00 950000

Significant accounting policies
As Per our annexed report of even date
For XXX For and on behalf of Board of Directors
CHARTERED ACCOUNTANTS

NAME MANAGING DIRECTOR DIRECTOR

PROPRITER DIN: DIN:

PLACE: WHOLE TIME DIRECTOR COMPANY

DATE: DIN: SECRETARY
Q Mr. A has started his business in the field of e-commerce and he understood that
Spreadsheets use is quite comfortable wat to save the data
As a part of market estimation he wishes to know how B/S income satement can be done
efficiently using spreadsheets
As an expert kindly guide him as a detailed interpretation in company's format
and how future estimations can be done
Increaseing sale by 10%
decrease in cost by5% , etc.
Provding p&l accc/ Income statement format
Also give him information about TVM

Note As at 31 As at 31
Particulars
No. March, 2025 March, 2024
Rs. Rs.
(A) EQUITY AND LIABILITIES
1 Shareholders’ funds
(a) Share capital 1 180,000.00 80000
(b) Reserves and surplus 2 400,000.00 400000

2 Non-current liabilities
(a) Deferred tax liabilities (net) 3
(b) Other long-term liabilities 4 350,000.00 350000

3 Current liabilities
(a) Short-term borrowings 5
(b) Trade payables 6 40,000.00 120000
(c) Other current liabilities 7
(d) Short-term provisions 8

TOTAL 970,000.00 950000

B ASSETS
1 Non-current assets
(a) Fixed assets
(i) Tangible assets 9 450,000.00 450000
(iii) Capital work-in-progress 9.1

(b) Non-current investments 10

(c) Other non-current assets
1)Deposits 11 100,000.00 100000
2)Unamortized expenses 12

2 Current assets
(a) Inventories 13
(b) Trade receivables 14 200,000.00 200000
(c) Cash and cash equivalents 15 170,000.00 120000
(d) Short-term loans and advances 16 50,000.00 50000
(e) Other current assets 17

TOTAL 970,000.00 950000

Significant accounting policies
 Note As at 31 March,
Particulars
No 2015
Rs.
(A) REVENUE
I. Revenue from operations 18
II. Other Income 19
Total Revenue 0.000
(B) Expenses:
Cost of materials consumed 20
Purchase of Stock-in-Trade -
Changes in inventories of finished goods, work-in-
21
progress and Stock-in-Trade
Employee benefit expense 22
Financial costs 23
Depreciation and amortization expense 24
Other expenses 25
Total Expenses 0.000

(C) Profit before exceptional and extraordinary

items and tax 0.000

(D) Exceptional Items

(E) Profit before extraordinary items and tax 0.000

(F) Extraordinary Items

(G) Profit before tax 0.000

(F) Tax expense:

(I) Current tax 0.000
(II) Deferred tax
(III) MAT credit

(H) PROFIT AFTER TAX 0.000

(I) Earning per equity share:
(I) Basic
(II) Diluted
As at 31 March,
2014
Rs.

0.00

0.00

0.00

0.00

0.00

0.00
tvm Revision
Q1. Following are the investments of various people and they want to know FVs
How the values can be calculated using spreadsheets and which option is better?
Investment 1 100000 @7% for 5 years
Investment 2 500000 @8% for 3 years
Investment 3 300000 @9% for 7 years
Investment 4 110000 @12% for 9 years

Ans-
Investment 1 FV- $140,255.17
Investment 2 FV- $629,856.00
Investment 3 FV- $548,411.74
Investment 4 FV- $305,038.66

Q2. If you want these FV how much should invest?

FV Year Rate
1 250000 2 0.08
2 1120000 5 0.12
3 920000 4 0.11
4 58500 2 0.07

Ans
1 $214,334.71
2 $635,518.08
3 $606,032.50
4 $51,096.17

Financial Modeling as a part of Business Planning

Busines at a initial stage requires a lot of funds on their own and at the same time the require borrowed Funds
These all funds can be used to pay day-to-day expenses and other expenses over the period of time.
Generally when we wish to know funds available at end of day, then, budgetary control system can be used.
There are various types of budget like Cash, Flexible, Purchase Sales, etc.
But for business planning as funds are quite crucial, generally as a part of prediction and probablity, cash budget is used
In CB we can formulate upcaoming sales, projected expenditure for months and if we wish to interpret liquidity we can
It means we can interpret wether we will have postive or negetive cash balance at end of a month
If we calculate a negetive cash balance, then we can easily think of loans in advance.
Following is the format of Cash Budget-

Particulars Jan Feb Mar

1 Opening Balance
2 Cash Sales
3 Credit Sales
4 Other Income
Total Income(A)
5 Cash Purchase
6 Credit Purchase
7 Other Expenses
8 Salary
Total Expenditure(B)

Balance(A-B)
e time the require borrowed Funds
over the period of time. .
ary control system can be used.

ediction and probablity, cash budget is used

and if we wish to interpret liquidity we can do so too.
nce at end of a month

Cash Budget
Apr May Jun Jul Aug
.

Sep Oct Nov Dec

 Q) ABC ltd is selling steel products in corporates.They maintain the data of all
clients and agents in a single notebook. Now they wish to understand sale made
by each agent and the list of loyal customers . Management has approached to
understand the basic arithmetical formula and countif function and a function
which can correlate sales made by an agent and commission earned by them .
Kindly guide management of company using spreadsheets for all above
requirements.

Ans:-

ABC ltd should write the names of agents and customers and prepare matrix
format. This matrix format will tell to apply various functions of excel to
understand various interpretations like to understand total sale , maximum sale
etc. For such analysis , we can use data analysis option and in that descriptive
statistics with summary data option , then we can use corel option or under data
analysis correlation option whereby correlation of sales and commission , how
specific customers are correlated in the month can be understood.(Explain data
analytics explaination).
Even we can use countif analysis , whereby sales above specifically meet and
sales below specifically meet can be understood.After creating all this data it can
be converted to pdf to nullify the frauds.

The format may be as follows as per the calculation-

Months

Jan
Feb
March
April
May
June
July
August
Sept
Oct
Nov
Dec
 Q) Mr A is planning to invest his savings into different type of investments where
he wish to know amount receivable after 5 years , at the time of retirement and
even he want to know what will be the current value of future investment which
would be maturing after 10 years. Doing manual calculation with subject to lot
of error and that is the reason he wish to know from you different formulas and
techniques which can be used in spreadsheets . Kindly guide.

Ans:-
For such kind of present values and future values to better understand the ROI ,
we can use = FV(rate, nper, pmt, [pv], [type]). We have to make sure PV is in -ve.
For current value of future incomewe will use formula =PV(rate, nper,
pmt(generally for first time investment it will be zero), type will be 0 for
payments at the end of the period, 1 for payments at the beginning.)

In order to calculate future income, we will use the formula =FV(rate of interest
in per annum, pmv( if the payment is multiple times, pv ( which will be
negative), type 1 or 0 depends on investment beginning or investment at end of
year.

Similarly to know present value of future maturity , formula will be =PV(interest

rate, npr(duration), pmt (if it is multiple income generated), here future value
will be positive and type , i.e investment beginning or end of the year. Similarly,
if the payment is made on regular basis we can use formula = pmv(interest rate,
duration, present value, future value, type at the end of the year) . Even when
we know future incomes and have to convert those future incomes into current
value, then we can simply use npv formula , i.e =npv(interest rate, and array will
be selected . Such options can be used for multiple inflows and outflows to try
and understand the amounts.
Even such formulas can be used under formula option and in that financial
formulas.

Q)

ABC Ltd generally prepares their profit and loss account for annual report
purpose in manual manner and that is the reason it is always subject to frauds
and errors, even they cant predict future values easily for the estimations . As an
expert kindly guide how projections can be easily done of profit and loss account
format with error free interpretations where we can set given targets. (Have to draw profit and loss form
Ans-

First we will draw the format of profit and loss account statement for two years,
i.e current and future year. As we know from above data of 2024 we can predict
the data of future as per expert analyst , whereby sales might increase ,
expenses might increase or decrease as a case maybe. So using those accounting
heads, we will make projections maybe in sales, maybe in other income , maybe
in financial cost , maybe in workman compensation or a case maybe. using
simple formula of addition and substraction , we will make the predictions.

STATEMENT OF PROFIT AND LOSS FOR THE PERIOD ENDED 3

Particulars Note No

(A) REVENUE
I. Revenue from operations
II. Other Income
Total Revenue
(B) Expenses:
Cost of materials consumed
Purchase of Stock-in-Trade
Changes in inventories of finished goods, work-in-progress and Stock-
in-Trade
Employee benefit expense
Financial costs
Depreciation and amortization expense
Other expenses
Total Expenses

(C) Profit before exceptional and extraordinary items and tax

(D) Exceptional Items

(E) Profit before extraordinary items and tax

(F) Extraordinary Items

(G) Profit before tax

(F) Tax expense:

(I) Current tax
(II) Deferred tax
(III) MAT credit

(H) PROFIT AFTER TAX

(I) Earning per equity share:

(I) Basic
(II) Diluted
Sales Agent Contribution Commission to agents List of Loyal Customers
to draw profit and loss format the table in exam)
THE PERIOD ENDED 31.03.2024

As at 31 March, As at 31 March,
2025 2024

Rs. Rs. R
s
.
 Q) Company is a non estate ompany, that is the reason they use non
traditional system of making balance sheet. But now as the volume is
increasing they are planning to use excel for the analysis purpose.
Provide along with format how balance sheet using spreadsheet is
useful even for future predictions. Projections can be assumed on own.

Ans- Balancesheet provides analysis on financial healthof a company and

projected balancesheet will give chances of financial condition where
we can understand increase in share and increase long term loan,
increase or decrease on cash in main balance. Increase in fixed assets
and decrease in fixed assets , increase in receivables or decrease in
receivables similarly for tables. Just by adding specific shecial cell from
excel cell for any asset or liability we can understand financial health.
Even our targets can be achieved using specific percentage. Following is
the format we will put in excel , then we will write existing data and
then we will write projected data. The simple formula will be =
C4*110% etc.

As at 31
Particulars Note No. March, 2025
(₹)
A. Equity and Liabilities
1. Shareholders' Funds
(a) Share Capital 1 1,000,000
(b) Reserves and Surplus 2 200,000
2. Non-Current Liabilities
(a) Deferred Tax Liabilities (Net) 3 50,000
(b) Other Long-Term Liabilities 4 100,000
3. Current Liabilities
(a) Short-Term Borrowings 5 150,000
(b) Trade Payables 6 300,000
(c) Other Current Liabilities 7 120,000
(d) Short-Term Provisions 8 80,000
Total Equity and Liabilities 2,000,000
B. Assets
1. Non-Current Assets
(a) Fixed Assets
(i) Tangible Assets 9 600,000
(ii) Capital Work-in-Progress 10 50,000
 (b) Non-Current Investments 11 150,000
(c) Other Non-Current Assets
1. Deposits 12 100,000
2. Unamortized Expenses 13 50,000
2. Current Assets
(a) Inventories 14 500,000
(b) Trade Receivables 15 300,000
(c) Cash and Cash Equivalents 16 150,000
(d) Short-Term Loans and Advances 17 70,000
(e) Other Current Assets 18 80,000
Total Assets 2,000,000
(d) Short-term loans and advances
(e) Other current assets

TOTAL

Q) Company maintains sale of their different products sometimes in

notebook , sometimes in excel, but at the end of the month, for analysis
purpose all the data has to be cut and it becomes time consuming and
it becomes subject to error . Which easy excel function company can
use , explain in detail.

Ans-
As at 31 March, 2024
(₹)

800,000
150,000

40,000
70,000

100,000
250,000
90,000
60,000
1,560,000

500,000
30,000
 120,000

80,000
40,000

400,000
250,000
110,000
50,000
50,000
1,560,000
 WhatIf Analysis
What if analysis is a tool which can be used for
interpreting th edata.Here the company wish to create
a target and they want to create a formula based
outcome, then this method is quite useful. Zin this
case we can use under date option whatif analysis,
under that goal seek , where we select a particular cell
and that cell value will increase or decrease based on
the target, and then we can just change one option
and we will understand what exactly the outcome
required. like we write cell units price and actual cell's
amount.

Steps-

Sales Unit 10000

Price Unit 20
Sales Amount 200000

Q) A company has multiple products , total 4 products

and every product has 2 sub products , products are A,
B, C, D and sub types are A1, A2, B1, B2, C1, C2, D1,
D2. product A sold at 25 per unit, product b 30 per
unit, product c at 35 and D at 40 per unit. a is selling
5k and 6k product , type 1 and 2 resp, while other
products are 10% compared to its previous product
like B will be 10% more than A and C will be 10% more
than C etc. Competitors has put their revised prices
23.5 per unit, 29 per unit, 36 per unit and 39 per
unit.Company is reluctant to reduce its cell volume
and profits. kindly guide management about each
revised number of product and type.

Steps-
Ans- A
A1 A2
Sale Units 5319.1489362 5640
PV 23.5 25
Total 125000 141000
 A
A1 A2
Sale Units 5000 6000
PV 23.5 23.5
Total 117500 141000
original price
B C D
B1 B2 C1 C2 D1 D2
5500 6600 6050 7260 6655 7986
30 30 35 35 40 40
165000 198000 211750 254100 266200 319440
Competitors price
B C D
B1 B2 C1 C2 D1 D2
5500 6600 6050 7260 6655 7986
29 29 36 36 39 39
159500 191400 217800 261360 259545 311454
Ques. Company selling product A at ₹75 per unit and they
are selling 500 units in a month . The profit margin is 10%.
In order to control the market they are planning to
expand 10% units every month for next 4 months . What
will be the amount of sales and profit margin for 4
months, also provide if the competitors give stiff
competition then . what will be their sales units where we
assume sales price is decreased by 10% every month.
Though total sales remain same compared
to original sales.

Ans -
Units sold Price/share Total sales Amount

Initial Sales 500 75 37500

Increase in sales 550 75 41250
Increase in sales 605 75 45375
Increase in sales 665.5 75 49912.5
Increase in sales 732.05 75 54903.75
228941.25

Units sold Price/share Total sales Amount

500 75 37500
550 67.5 37125
605 60.75 36753.75
665.5 54.675 36386.2125
732.05 49.2075 36022.350375
183787.312875

* The new table after generating the increament int the units sold after using whatif analysis

Units sold Price/share Total sales Amount

500 75 37500
611.11111111 67.5 41250
746.91358025 60.75 45375
912.89437586 54.675 49912.5
1115.7597927 49.2075 54903.75
228941.25
Total Profit

3750
4125
4537.5
4991.25
5490.375
22894.125

Total Profit

3750
3712.5
3675.375
3638.62125
3602.2350375
18378.7312875

Total Profit

3750
3712.5
3675.375
3638.62125
3602.2350375
18378.7312875
Q) A company has lot of
intangible assets and for
that they want to create
amortization table.
Calculate and present a
table for 4 intangible assets ,
types- Patent 1, Patent 2,
Trademark 1, Trademark 2.

Year1

Annual
Amortization Initial Value
t Type Amortization
Period (Years) (USD)
(USD)
* correction
Patent 1 10 100,000 10000
Patent 2 5 50,000 10000
Trademark 1 15 120,000 8000
Trademark 2 8 80,000 10000

Year2

Annual
Amortization Initial Value
t Type Amortization
Period (Years) (USD)
(USD)
Patent 1 10 90,000 9000
Patent 2 5 30,000 6000
Trademark 1 15 82,000 5466.66666666667
Trademark 2 8 32,000 4000

Year 3

Annual
Amortization Initial Value
t Type Amortization
Period (Years) (USD)
(USD)
Patent 1 10 81,500 8150
Patent 2 5 15,500 3100
Trademark 1 15 62,033 4135.55555555556
Trademark 2 8 8,033 1004.16666666667
Pivot Table
RollNo Name Marks1 Marks2

1a 21 100
2b 12 101
3c 43 102
4d 34 103
5e 56 104
6f 65 199

300

250

200
Column Labels a
150 b
c
100 d
e
f
50

0
12 1 21 0 34 3 43 2 56 4 65 9 al
10 10 10 10 10 19 Tot
d
an
Gr
Accumulated
Remaining
Amortization
Value (USD)
(USD)

10000 90,000
20000 30,000
38000 82,000
48000 32,000

Accumulated
Remaining
Amortization
Value (USD)
(USD)
8500 81,500
14500 15,500
19966.6666667 62,033
23966.6666667 8,033

Accumulated
Remaining
Amortization
Value (USD)
(USD)
8500 73,000
17000 -1,500
21135.5555556 40,898
22139.7222222 -14,106
 Total

121
113
145
137
160
264

RollNo All

Sum of Total Column Labels

Row Labels a b c d e f Grand Total
12
Column Labels a 101 113 113
b 21
c 100 121 121
d
34
e
f 103 137 137
43
102 145 145
56
104 160 160
65
199 264 264
Grand Total 121 113 145 137 160 264 940
Financial Modeling as a part of Business Planning

Cash Budget
Particulars Jan
1 Opening Balance 5000
2 Cash Sales 6000
3 Credit Sales
4 Other Income 7000
Total Income(A) 18000
5 Cash Purchase 6250
6 Credit Purchase
7 Other Expenses
8 Salary 45000
Total Expenditure(B) 51250

Balance(A-B) -33250

A company has a opening balance of 5000, sales

for the month of jan are 60k, increase 10% every
month, compared to last month. 90% is credit
sale, I.e this amount received after a month.
Purchases are upto Jan are Rs 25k and
25%increased each month and 75 % paid in next
month. other income is Rs 7k received each
month, salary expenses Rs 45k , paid on last day
of each month. Prepare forecasted cash budget
for the above month Jan to March.
Prepare cash budget from January to June 2025
as forecasted. Opening balance of January 1000,
sales of January 60000, increase 10% every
month compared to last month. Purchases are
30000 in month of January increase 20% each
month as compared to last month. Sales are 75%
credit sales received in next two months equally.
70% are paid in same month and 30% paid in
next two months. Other income received 10000
alternate months starting from January. Salary is
60000 paid on last day of each month. Other
expenses are 2000 which are paid on 1st
day of next month.

Particulars Jan
1 Opening Balance 1000
2 Cash Sales 15000
3 Credit Sales
4 Other Income 10000
Total Income(A) 26000
5 Cash Purchase 21000
6 Credit Purchase
7 Other Expenses
8 Salary 60000
Total Expenditure(B) 81000

Balance(A-B) -55000
 Cash Budget
Feb Mar Apr May Jun Jul Aug Sep Oct Nov
-33250 -37212.5 -41755.63 -47933.53 -57154.81
6600 7260 7986 8784.6 9663.06
54000 59400 65340 71874 79061.4
7000 7000 7000 7000 7000
34350 36447.5 38570.38 39725.07 38569.65
7812.5 9765.625 12207.03 15258.79 19073.49
18750 23437.5 29296.88 36621.09 45776.37

45000 45000 45000 45000 45000

71562.5 78203.13 86503.91 96879.88 109849.9

-37212.5 -41755.63 -47933.53 -57154.81 -71280.21

Feb Mar Apr May Jun Working Table-
-55000 -107700 -134440 -172668 -203335.6
16500 18150 19965 21961.5 24157.65 Sales
22500 47250 51975 57172.5 62889.75 Jan Feb March
10000 10000 60000 66000 72600
-16000 -32300 -62500 -83534 -116288.2
25200 30240 36288 43545.6 52254.72
4500 9900 11880 14256 17107.2 Purchases
2000 2000 2000 2000 2000 Jan Feb March
60000 60000 60000 60000 60000 30000 36000 43200
91700 102140 110168 119801.6 131361.9

-107700 -134440 -172668 -203335.6 -247650

Dec

* Working Note
Sales-
Jan Feb March April May June
60000 66000 72600 79860 87846 96630.6

Purchases-
Jan Feb March April May June
25000 31250 39062.5 48828.13 61035.16 76293.95
April May June
79860 87846 96630.6

April May June

51840 62208 74649.6
Q) A company is in the business of providing
software to the end users but also provide
spreadsheets techniques if required.
Company has been approached by the
school where the 5 subject marks out of 100
, along with student name and address is
provided. If class incharge wish to know
about any specific student marks and even
correlation of marks how spreadsheet based
correlation techniques Vlookup and
summary statistics can be used . Kindly
guide them.

Student
Address Math Science
Name
John Doe Address1 85 78
Jane
Address2 75 80
Smith
Alex
Address3 88 84
Brown

Correlation between science and history- 0.4193139347 ( the relation between the subjects , I.e they

Column1 Column2
summary statistics-
Mean 82.666666667 Mean 80.66667
Standard E 3.9299420409 Standard E 1.763834
Median 85 Median 80
Mode #N/A Mode #N/A
Standard D6.8068592856 Standard D 3.05505
Sample Var46.333333333 Sample Var 9.333333
Kurtosis #DIV/0! Kurtosis #DIV/0!
Skewness -1.361301396 Skewness 0.93522
Range 13 Range 6
Minimum 75 Minimum 78
Maximum 88 Maximum 84
Sum 248 Sum 242
Count 3 Count 3
Vlookup- John Doe Vlookup
Maths 78
Science 78
English 92
History 88
Geography 90
 English History Geography
92 88 90
85 82 79

86 90 91

tion between the subjects , I.e they are in positive correlation with each other).

Column3 Column4 Column5

Mean 87.66667 Mean 86.6666666667 Mean 86.6666666666667

Standard Error 2.185813 Standard Error 2.40370085031 Standard E 3.84418753155693
Median 86 Median 88 Median 90
Mode #N/A Mode #N/A Mode #N/A
Standard Devia 3.785939 Standard Deviat 4.16333199893 Standard D 6.65832811847939
Sample Varianc 14.33333 Sample Variance 17.3333333333 Sample Var 44.3333333333333
Kurtosis #DIV/0! Kurtosis #DIV/0! Kurtosis #DIV/0!
Skewness 1.597097 Skewness -1.2933427807 Skewness -1.68820179837075
Range 7 Range 8 Range 12
Minimum 85 Minimum 82 Minimum 79
Maximum 92 Maximum 90 Maximum 91
Sum 263 Sum 260 Sum 260
Count 3 Count 3 Count 3
Jane Smith Vlookup Alex Brown Vlookup
Maths 75 Maths 88
Science 80 Science 86
English 85 English 86
History 85 History 90
Geography 82 Geography 91