final e fianl
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1 SOURCES OF FINANCE &
PARTICULARS
FIXED ASSETS:
AC
COMPUTERLCD
GENERATOR
FANS
OVEN
FREEZER
GRANDERS
COFFEE MACHINE
FIVE IN ONE PRINTERS
MUSIC SYSTEM
VANMOTORCYCLES
CHILDREN GAMES
VIDEO GAMES
CROKERY
LIGHTING
FURNITURE
CHAIRS
TABLESROUND SOFA
SMART SOFAS
SPECIAL CHAIRS
SHOW CASE
PREPAID RENT
INVENTORY
INITIAL MARKETING EXPENDITURES
RECURUITING EXPENDITURES
LEGAL EXPENDITURES
CASH
MISCELLENIOUSEXPENDITURES
TOTAL
INITIAL COST
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12500000
Net cash flows 15% 20%
#VALUE! #VALUE! #VALUE!
4,578,860 3462275.992 3179763.889
8,090,518 5319646.914 4682012.731
5800000 3316168.824 2797067.901
#VALUE! #VALUE!
IRR #VALUE!
Pay Back period #VALUE!
NPV #VALUE!
MIRR #REF!
Profitability index #REF!
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USES OF FINANCE
AMOUNT
Rs
(8*30000) 240,000
(3*100000/3) 100,000(2*41000) 82,000
(1*1000000) 1,000,000
(6*3600) 21,600
(1*5000) 5,000
(2*26500) 53,000
(10*4000) 40,000
(2*5500) 11,000
(1*10000) 10,000
(1*10000) 10,000
(1*700000) 700,000(3*100000/3) 100,000
500,000
300,000
100,000
300,000
(45*600) 27,000
(15*3500) 52,500(2*20000) 40,000
(3*10000) 30,000
(5*3000) 15,000
(2*100000) 200,000
(8*500000) 4,000,000
500,000
2,000,000
50,000
20,000
1,792,900
200,000
12,500,000
UOG PAGE # 78
ESTIMATION
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25%
#VALUE! #VALUE!
2930470.4 #VALUE!
4142345.216 #VALUE!
2375680
#VALUE!
#VALUE!
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SOURCES OF FINANCEPARTICULARS AMOUNT
Rs
EQUITY CAPITAL (5*25,00,000)
1,25,00,000
NO. OF PARTNERS CONTRIBUTED BY EACH:
CHANDA AYUB 25,00,000
SUMAIRA SAEED 25,00,000ALI HAIDER 25,00,000
SANA IJAZ 25,00,000
FAKHIRA SAGHIR 25,00,000
TOTAL 1,25,00,000
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L'AMOUR
PROJECTED INCOME STATEMENT
FOR THE YEAR ENDED ON
PARTICULARS NOTE 2011 2012# AMOUNT AMOUNT
Rs Rs
NET REVENUE 1 #VALUE! #VALUE!
LESS: CGS 2 24,194,400 30,484,944
GROSS PROFIT #VALUE! #VALUE!
LESS: OPERATING EXPENDITURES:
ADMINISTRATIVE EXPENCES:
STAFF"S SALARY 3 2,304,000 2,672,640
DEPRICIATION 4 972,735 972,735
MAINTAINESS AND REPAIR 5 80,000 92,800
RENT 6 6,000,000 6,000,000
UTILITIES (ELECTRICITY & TELEPHONE and GAS) 7 552,000 640,320
STATIONARY 8 5,000 5,800
MARKETING EXPENDITURES:
ADVERTISMENT EXPENDITURES 9 800,000 348,000
PACKING EXPENSITURES 10 72,000 90,720
SELLING COMMISION 2% 11 843,200 1,032,920
TRAVELLING EXPENCES 12 100,000 112,500
MISCELLENEOUS EXPENDITURES 13 200,000 232,000
DEFERED COST 14 690,000 690,000
12,618,935 12,890,435
OPERATING PROFIT #VALUE! #VALUE!
Interest on investment
Profit before Tax #VALUE! #VALUE!
Tax 15 #VALUE! #VALUE!
NET PROFIT #VALUE! #VALUE!
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UOG
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2013AMOUNT
Rs
#VALUE!
38,411,029
#VALUE!
3,100,262
972,735
107,648
6,000,000
742,771
6,728
403,680
114,307
1,265,327
126,563
269,120
690,000
13,799,141 1120000
#VALUE!
1,120,000
#VALUE!
#VALUE!
#VALUE!
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PAGE # 80
Tax Calculation
year tax calculation Tax Amount
Operating fixed Remaining Fixed Remaining
Profit amount amount 35% of remaing
2011 #VALUE! 700,000 #VALUE! 120,500 #VALUE!
2012 #VALUE! 700,000 #VALUE! 120,500 #VALUE!
2013 #VALUE! 700,000 #VALUE! 120,500 #VALUE!
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total
#VALUE!
#VALUE!
#VALUE!
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L'AMOUR
PROJECTED BALANCE SHEET
AT THE YEAR ENDED ON
ASSETS 2011 2012
AMOUNT AMOUNT
FIXED ASSETS: Rs RsAC 240,000 192,000
COMPUTER 100,000 67,000
LCD 82,000 54,940
GENERATOR 1,000,000 670,000
FANS 21,600 17,280
OVEN 5,000 3,350
FRIZER 53,000 35,510
GRANDERS 40,000 32,000
COFFEE MACHINE 11,000 7,370
MUSIC SYSTEM 10,000 6,700
VAN 700,000 560,000
MOTORCYCLES 100,000 80,000
VIDEO GAMES 300,000 240,000
CHILDREN GAMES 500,000 400,000
CROKERY 100,000 80,000
PRINTER 10,000 8,000
LIGHTING 300,000 240,000
FURNITURE 1 364,500 270,215
Investment in Bonds 8,000,000
TOTAL CURRUNT ASSETS 2 3,937,100 10,964,365
LESS: DEPRICIATION 3 972,735 972,735
2,964,365 9,991,630
CURRUNT ASSETS:A R De tor 4 250,000 306,250
INVENTORY 5 843,200 1,876,120
BANK /CASH #VALUE! #VALUE!DEFERED COST 6 1,380,000 690,000
#VALUE! #VALUE!
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2013
AMOUNT
Rs144,000
34,000
27,880
340,000
12,960
1,700
18,020
24,000
3,740
3,400
420,000
60,000
180,000
300,000
60,000
6,000
180,000
175,930
10,000,000
11,991,630
972,735
11,018,895
375,156
3,141,447
#VALUE! #VALUE! #VALUE!
#VALUE!0
#VALUE! #VALUE! #VALUE!
#VALUE!
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L'AMOUR
PROJECTED BALANCE SHEET
AT THE YEAR ENDED ON
LIABILITIES 2011 2012
AMOUNT AMOUNT
CURRUNT LIABILITIES: Rs Rs
A/P (Creditors) 7 2,613,920 3,202,052
EQUITY:
CAPITAL 12,500,000 #VALUE!
ADD:PROFIT / LOSS #VALUE! #VALUE!
LESS:CASH DISBURSMENT 8 #VALUE! #VALUE!
NET EQUITY #VALUE! #VALUE!
#VALUE! #VALUE!
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2013
AMOUNT
Rs
3,922,514
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
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C/F
L'AMORE
CASH FLOW STATEMENT
FOR THE YEAR ..
PARTICULARS NOTE 2011 2012 2013# AMOUNT AMOUNT AMOUNT
OPERATIONAL ACTIVITIES: Rs Rs Rs
NET INCOME #VALUE! #VALUE! #VALUE!ADD: DEPRICIATION 1 972,735 972,735 972,735
ADD: INCREASE IN CREDITORS 2 2,613,920 588,132 720,462
ADD:DEFERED COST OF THAT YEAR 3 690,000 690,000 690,000
LESS: INCREASE IN DEBTORS /STOCK 4 250,000 56,250 68,906
LESS:ENDING INVENTORY 5 843,200 1,032,920 1,265,327
LESS:INITIAL MARKETING EXPENDITURES 2,000,000 0 0
LESS:INITIAL RECURUTING EXPENCES 50,000 0 0
LESS:INITIAL LEGAL EXPENDITURES 20,000 0 0
NET CASH FLOW FROM OPERATIONS #VALUE! #VALUE! #VALUE!
INVESTING ACTIVITIES:
LESS: PURCHASE OF FIXED ASSETS 6 -3,937,100 0 0
NET CASH FROM INVESTMENTS -3,937,100 0 0
FINANCING ACTIVITIES:
ADD:EQUITY 12,500,000 0 0
Invetment in Bonds 8,000,000 2,000,000
LESS:CASH DISBURSMENT 7 #VALUE! #VALUE! #VALUE!
#VALUE! #VALUE! #VALUE!
NET CASH FLOW FROM BUSINESS #VALUE! #VALUE! #VALUE!
ADD: OPENING CASH FLOW 0 #VALUE! #VALUE!
NET CASH INFLOW #VALUE! #VALUE! #VALUE!
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Note#1: NET REVENUE
(a) Note for daily sales:
Total
rs
drinks 120 180 21,600
Cake slice 100 25 2,500
coffee 100 #VALUE!
Ice cream scoop 60 80 4,800
chocolates 90 500 45,000
chocolates 300 100 30,000
Total #VALUE!
b) Note for monthly sales:
Amount
Monthly sales 107900*30 #VALUE!
Gifts 500*30+2500*10 40,000
Total monthly sales #VALUE!
c) Note for yearly sales:
Amount
RS
Yearly sales 3,277,000*12 #VALUE!
Special events 50,000*20 1,000,000
Total sales 2011 #VALUE!
2012 (40324000*126/100) #VALUE!2013 (50808240*126/100) #VALUE!
Products Average price No of
customers
Particulars Calculations
CalculationsParticulars
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Note (2): COST OF GOODS SOLD:
a) Note for daily CGS:
Total
RsDrinks 72 180 12,960
Cake slice 60 25 1,500
Coffee 60 40 2,400
Ice cream scoop 36 80 2,880
chocolates 54 500 27,000
chocolates 180 100 18,000
Total 64,740
(b) Note for MONTHLY C G S:
Amount
Rs
Monthly c g s 59340*30 1,942,200
Gifts (40,000*60/100) 24,000
Total monthly CGS 1,966,200
(c) Note for yearly CGS:
Amount
Rs
Yearly CGS 1966200*12 23,594,400
Special events (10,00,000*60/100) 600,000
Total CGS 2011 24,194,400
Total CGS 2012 (24194400*126/100) 30,484,944
Total CGS 2013 (30484944*126/100) 38,411,029
Products Average price
Particulars Calculations
Particulars Calculations
No of
customers
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Note (3): Staff salary:
Particulars Amount Rs.CEO 40,000
Marketing officer 15,000
Receptionist & Accountant 12,000
Finance & Production Officer 18,000
Chefs (18500*2) 37,000
Waiter (delivery Boy) (3*8000) 24,000
Salesman (Shopkeeper) 10,000
Packing Man 10,000
Guard (2*7000) 14,000
Sweeper (2*6000) 12,000
Total salary per month 192,000
Total salary of the year 2,304,000
Amount
Rs
Total Salary Of Calculations
2011 (1,92000*12) 2,304,000
2012 (2304000*116/100) 2,672,640
2013 (2672640*116/100) 3,100,262
Note (10): Packing Expenditures
Amount
Rs
Total Calculations
2011 (72000*1) 72,000
2012 (72000*126/100) 90,720
2013 (90720*126/100) 114,307
Note (11): Selling commission:
Years Particulars Amount
Calculation Rs
2012 (2%*5,16,46,000) #VALUE!
2013 (2%*6,32,66,350) #VALUE!
#VALUE!
Particulars
Total selling commission
Particulars
2011 (2%*4,21,60,000) #VALUE!
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PARTICULARS RATE AMOUNT
Broushers
coming soon 6000*2.5 15000
after opening 47000*5 235000
posters 10000*8 80000
flex sheets
coming soon 80*2000 160000
after opening 200*2000 400000
bannerts
coming soon 300*400 120000
after opening 1700*400 680000
bike advertisement
300000*1 300000
Mobile advertisement
1*10000 10000
YEARLY MARKETING BUD
PARTICULARS RATE AMOUNT
Rs
TV ads
C42 12/12*200000 200000
CABLE 6*12000 72000
NEWS PAPER
NAWAY WAQT 1540*25 38500
DAWN 2300*25 57500
RADIO
11000*12 132000
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Note (4) DEPRECIATION E
Depreciation Amount
Depreciation of furniture 94,285
Depreciation of tangible assets 878,450
Total depreciation 972,735
(a) DEPRECIATION OF FURNITURE:
S.NO Furniture Depreciable
1 Showcase 200,000
2 Chairs 27,000
3 Round sofa 40,000
4 Smart sofa 30,000
5 Special chairs 15,000
6 Table 52,500
(b) DEPRECIATION OF FIXED ASSETS:
108 S.NO Tangible assets Depreciable
1 Air conditioner 240,000
2 Computer 100,000
3 LCD 82,000
4 Generator 1,000,000
5 Fans 21,600
6 Oven 5,000
7 Freezer 53,000
8 Grander 40,000
9 Coffee machine 11,000
10 Music system 10,000
11 Van 700,000
12 Motorbikes 100,000
13 Video games 300,00014 Children Games 500,000
15 Crockery 100,000
16 Printer 10,000
1 17 Lighting 300,000
Total depreciation
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Note (5): Maintenance and
Particulars Amount Rs
Generator 25000
Van 20000
Motorcycles 15000Video games 10000
furniture 5000
Children Games 5000
Total 80000
Amount
Rs
Total Calculations
2011 (80,000*1) 80,000
2012 (80000*116/100) 92,800
2013 (90000*116/100) 107,648
Note (6) Rent expense:
Particulars Amount
5,00,000*12 6,000,000
Total rent for a year 6,000,000
Note (7) UTILITIES Expense:
UTILITYIES ELECTRICITY
For 6 months
(summer)
For 6 months
(winter)
YEARLY(M*12) 384,000
AmountRs
Total Calculations
2011 (552000*1) 552,000
2012 (552000*116/100) 640,320
2013 (640320*116/100) 742,771
2
Particulars
Particulars
40,000*6
24,000*6
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Note (08): Stationary
Amount
Rs
Total Calculations
2011 (5000*1) 5,0002012 (5000*116/100) 5,800
2013 (5800*116/100) 6,728
Note (09): Advertisement expense:
Amount
Rs
Total Calculations
2011 (8,00,000*1) 800,000
2012 (3,00,000*116/100) 348,000
2013 (3,48,000*116/100) 403,680
Particulars
Particulars
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Note (15): Tax CALCULAT
NDITURES
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TOTAL
330000
560000
800000
300000
10000
2000000
JET
TOTAL
272000
96000
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132000
500000
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PENSE:
% of Amount of
20% 40,000
33% 8,910
33% 13,200
33% 9,900
33% 4,950
33% 17,32594,285
% of Amount of
20% 48,000
33% 33,000
33% 27,060
33% 330,000
20% 4,320
33% 1,650
33% 17,490
20% 8,000
33% 3,630
33% 3,300
20% 140,000
20% 20,000
20% 60,00020% 100,000
20% 20,000
20% 2,000
20% 60,000
878,450
4
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repair
TELEPHONE GAS TOTAL
48,000 120,000 552,000
552,000
5
294,000
258,000
4,000*6 5,000*6
4,000*6 15,000*6
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ION
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Note (01): Furniture costing: 1
2011 2012 2013
S.NO Furniture Amount Rs Amount Rs Amount Rs
1 Showcase 200,000 160,000 120,000
2 Chairs 27,000 18,090 9,180
3 Round sofa 40,000 26,800 13,600
4 Smart sofa 30,000 20,100 10,200
5 Special chairs 15,000 10,050 5,100
6 TABLE 52,500 35,175 17,850
TOTAL 364,500 270,215 175,930
Note (02): :COST OF CURRUNT ASSETS:
S.NO PARTICULARS: AMOUNT Rs AMOUNT Rs AMOUNT Rs
1 AC 240,000 192,000 144,000
2 Computer 100,000 67,000 34,000
3 LCD 82,000 54,940 27,880
4 Generator 1,000,000 670,000 340,000
5 Fans 21,600 17,280 12,960
6 Oven 5,000 3,350 1,700
7 Freezer 53,000 35,510 18,020
8 Grander 40,000 32,000 24,000
9 Coffee Machine 11,000 7,370 3,740
10 Music System 10,000 6,700 3,40011 Van 700,000 560,000 420,000
12 Motorcycle 100,000 80,000 60,000
13 Video Games 300,000 240,000 180,000
14 Children Games 500,000 400,000 300,000
15 Crockery 100,000 80,000 60,000
16 Printer 10,000 8,000 6,000
17 Lighting 300,000 240,000 180,000
18 Show Case 200,000 160,000 120,000
19 Chairs 27,000 18,090 9,180
20 Round Sofa 40,000 26,800 13,600
21 Smart Sofa 30,000 20,100 10,200
22 Special chairs 15,000 10,050 5,100
23 Tables 52,500 35,175 17,850
TOTAL 3,937,100 2,964,365 1,991,630
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Note (06): Deferred Cost 5
Amount
Rs
Years Calculations
2011 (20,70,000-
6,90,000)
1380000
2012 (13,80,000-
6,90,000)
690000
2013 (6,90,000-
6,90,000)
0
Amount
MARKETINGEXPENENCES
2,000,000
RECURTING
EXPENENCES
50,000
LEGAL EXPENENCES 20,000
TOTAL 2,070,000
Deferred Cost Particulars
Particulars
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Note (3) DEPRECIATION EXPENSE: 02
Depreciation AmountDepreciation of furniture 94,285
Depreciation of tangible assets 878,450
Total depreciation for 2011 972,735Total depreciation for 2012 972,735
Total depreciation for 2013 (9 972,735
(a) DEPRECIATION OF FURNITURE:
S.NO Furniture Depreciable % of Amount of
1 Showcase 200,000 20% 40,000
2 Chairs 27,000 33% 8,910
3 Round sofa 40,000 33% 13,200
4 Smart sofa 30,000 33% 9,900
5 Special chairs 15,000 33% 4,950
6 Table 52,500 33% 17,325
94,285
(b) DEPRECIATION OF FIXED ASSETS:
S.NO Tangible assets Depreciable % of Amount of
1 Air conditioner 240,000 20% 48,000
2 Computer 100,000 33% 33,0003 LCD 82,000 33% 27,060
4 Generator 1,000,000 33% 330,000
5 Fans 21,600 20% 4,320
6 Oven 5,000 33% 1,650
7 Freezer 53,000 33% 17,490
8 Grander 40,000 20% 8,000
9 Coffee machine 11,000 33% 3,630
10 Music system 10,000 33% 3,300
11 Van 700,000 20% 140,000
12 Motorbikes 100,000 20% 20,000
13 Video games 300,000 20% 60,000
14 Children Games 500,000 20% 100,000
15 Crockery 100,000 20% 20,000
16 Printer 10,000 20% 2,000
17 Lighting 300,000 20% 60,000
Total depreciation 878,450
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Note# (04): DEBTORS 3
Particula Calculations Amount Rs
Special
events2011
(50,000*20) 1,000,000
Total
debtors
2011
(10,00,000*25/100) 250,000
Special
events
2012
(10,00,000*126/100) 1,260,000
Total
debtors
2012
(12,60,000*25/100) 315,000
Special
events
2013
(12,25,000*126/100) 1,587,600
Total
debtors
2013
(15,00,625*25/100) 396,900
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Note# (05): :ENDING INVENTORY: 4
PARTICULARS for 2011 AMOUNT
Opening inventory 500,000
Add :Purchases
(42160000*62/100)
25,639,200
Less: Consumption during the year
(42160000*60/100)
25,296,000
So: Ending Inventory for 2011 843,200
PARTICULARS for 2012 AMOUNT
Opening inventory 843,200
Add :Purchases
(2,61,39,200*126/100)
32,935,392
Less: Consumption during the year
(2,52,96000*126/100)
31,872,960
So: Ending Inventory for 2012 1,905,632
PARTICULARS for 2013 AMOUNT
Opening inventory 1,905,632
Add :Purchases
(3,20,20,520*126/100)
41498593.92
Less: Consumption during the year
(3,09,87,600*126/100)
40159929.6
So: Ending Inventory for 2013 3,244,296
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Note (07): Account payable:
years Purchases % of A/P Account
payables
2010 25,639,200 10% 2,563,920
2011 32,935,392 10% 3,293,539
2012 41498593.92 10% 4,149,859
Note (08) Cash disbursement
5 NET PROFIT AMOUNT Rs AMOUNT Rs
Rs 40% DISTRIBUTED 60% RESEERVE
2011 #VALUE! #VALUE! #VALUE!
2012 #VALUE! #VALUE! #VALUE!
2013 #VALUE! #VALUE! #VALUE!
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Note (1) DEPRECIATION EXPENSE:
Depreciation AmountDepreciation of furniture 94,285
Depreciation of tangible assets 878,450
Total depreciation 972,735
(a) DEPRECIATION OF FURNITURE:
S.N
O
Furniture Depreciable
amount
% of
depreciation
Amount of
depreciation
1 Showcase 200,000 20% 40,000
2 Chairs 27,000 33% 8,910
3 Round sofa 40,000 33% 13,200
4 Smart sofa 30,000 33% 9,900
5 Special chairs 15,000 33% 4,950
6 Table 52,500 33% 17,325
94,285
(b) DEPRECIATION OF FIXED ASSETS:
S.N Tangible assets Depreciable % of Amount of
1 Air conditioner 240,000 20% 48,000
2 Computer 100,000 33% 33,0003 LCD 82,000 33% 27,060
4 Generator 1,000,000 33% 330,000
5 Fans 21,600 20% 4,320
6 Oven 5,000 33% 1,650
7 Freezer 53,000 33% 17,490
8 Grander 40,000 20% 8,000
9 Coffee machine 11,000 33% 3,630
10 Music system 10,000 33% 3,300
11 Van 700,000 20% 140,000
12 Motorbikes 100,000 20% 20,000
13 Video games 300,000 20% 60,000
14 Children Games 500,000 20% 100,000
15 Crockery 100,000 20% 20,000
16 Printer 10,000 20% 2,000
17 Lighting 300,000 20% 60,000
Q Total depreciation 878,450
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1
Note#(06) :PURCHASE OF FIXED ASSETS
S.N
O
PARTICULARS: AMOUNT Rs
2011
1 AC 240,000
2 Computer 100,000
3 LCD 82,000
4 Generator 1,000,000
5 Fans 21,600
6 Oven 5,000
7 Freezer 53,000
8 Grander 40,000
9 Coffee Machine 11,000
10 Music System 10,000
11 Van 700,000
12 Motorcycle 100,000
13 Video Games 300,000
14 Children Games 500,000
15 Crockery 100,000
16 Printer 10,000
17 Lighting 300,000
18 Show Case 200,000
19 Chairs 27,000
20 Round Sofa 40,000
21 Smart Sofa 30,000
22 Special chairs 15,000
23 Tables 52,500
TOTAL 3,937,100
3
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10,000
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Note (02): Account payable:
years Purchases % of A/P Account
2010 25,639,200 10% 2,613,920
2011 32,935,392 10% 3,293,5392012 41,498,594 10% 4,149,859
Note (07) Cash disbursement
YEAR NET PROFIT AMOUNT Rs AMOUNT Rs
Rs 40% DISTRIBUTED 60% RESEERVE
2011 3,273,792 1,309,517 1,964,275
2012 5,326,723 2,130,689 3,196,034
2013 7,869,521 3,147,808 4,721,713
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Note# (04):
DEBTORS
Calculations Amount Rs
Special events2011
(50,000*20) 1,000,000
Total debtors
2011
(10,00,000*25/10
0)
250,000
Special events
2012
(10,00,000*126/1
00)
1,260,000
Total debtors
2012
(12,60,000*25/10
0)
315,000
Special events
2013
(12,60,000*126/1
00)
1,587,600
Total debtors
2013
(15,00,625*25/10
0)
396,900
Note (03):
DEFERED C
Amount
MARKETING
EXPENENCES
2,000,000
RECURTING
EXPENENCES
50,000
LEGAL
EXPENENCES
20,000
TOTAL 2,070,000
Amount
2070000/3 690000
2011 690,000
2012 690,000
2013 690,000
TOTAL 2,070,000
Particulars
YEAR
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0
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DIFF
2,613,920
679,619
856,320
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2
DIFF
250000
65000
81,900
ST:
4
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Note# (05): :ENDING INVENTORY:
PARTICULARS for 2011 AMOUNT
Opening inventory 500,000
Add :Purchases(42160000*62/100)
25,639,200
Less: Consumption during the year
(42160000*60/100)
25,296,000
So: Ending Inventory for 2011 843,200
PARTICULARS for 2012 AMOUNT
Opening inventory 843,200
Add :Purchases
(2,61,39,200*122.5/100)
32,020,520
Less: Consumption during the year
(2,52,96000*122.5/100)
30,987,600
So: Ending Inventory for 2012 1,876,120
PARTICULARS for 2013 AMOUNT
Opening inventory 1,876,120
Add :Purchases
(3,20,20,520*122.5/100)
39,225,137
Less: Consumption during the year
(3,09,87,600*122.5/100)
37,959,810
So: Ending Inventory for 2013 3,141,447
DIFFERENCE
YEAR ENDING INVENTORIES AMOUNT Rs
2011 843,200 843,200
2012 1,876,120 1,032,920
2013 3,141,447 1,265,327
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5
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