Haridhan Das
S/O: Manoranjan Das
Pal Para, Lankamura, West Tripura – 799009
Balance Sheet as at 31.03.2024
Capital & Liabilities Amount (Rs.) Assets & Properties Amount (Rs.)
Capital Account: Fixed Assets
565802.00 × 1.10
As Per Last A/C Land b/f 350000.00 × 1.10 =
=
622382.20 385000.00
Furniture (As per Last
Add: FD Interest 3465.00 × 1.10 = 22548.00 × 1.10 =
A/C)
3811.50 Less: Depreciation 2255.00 × 1.10 =
352413.00 × 1.10
Add: Net Profit
=
24802.80 - 2480.50
387654.30 Net Furniture Value
=
Total Capital 1018448.00 22322.30
135000.00 × 1.10
Less: Drawings
=
148500.00 Deposit & Investment
15840.00 × 1.10
LIP FD with PNB b/f 79854.00 × 1.10 =
=
17424.00 Add: Accrued Interest 3465.00 × 1.10 =
Net Capital A/C 854524.00 Total FD 87839.40
Current Assets:
Current Liabilities &
Closing Stock 42159.00 × 1.10 =
Provision
Sundry Creditors 7152.00 × 1.10 = 46374.90
7867.20 Sundry Debtors 89754.00 × 1.10 =
98729.40
Cash in Hand & at Bank 192467.00 × 1.10 =
211713.70
Total Liabilities 862391.20 Total Assets 862391.20
Haridhan Das
S/O: Manoranjan Das
Pal Para, Lankamura, West Tripura – 799009
Projected Trading & Profit & Loss Account for the year ended 31.03.2025
Trading Account
Particulars Amount (Rs.) Particulars Amount (Rs.)
To Opening Stock 25426.00 × 1.10 = By Sales 1425150.00 × 1.10 =
27968.60 1567665.00
986173.00 × 1.10
To Purchase By Closing Stock 42159.00 × 1.10 =
=
1084789.30 46374.90
To Freight & Labour Charges 16580.00 × 1.10 =
18238.00
To Gross Profit c/d (balancing
456043.00
fig.)
Total 1571138.90 Total 1571138.90
Profit & Loss Account
Particulars Amount (Rs.) Particulars Amount (Rs.)
60000.00 × 1.10
To Staff Salary By Gross Profit b/d 456043.00
=
[Trans. from Trading
66000.00
A/C]
To Staff Bonus 5000.00 × 1.10 =
5500.00
To Newspaper 1956.00 × 1.10 =
2151.60
To Travelling Expenses 3526.00 × 1.10 =
3878.60
To Printing & Stationery 1653.00 × 1.10 =
1818.30
To Tiffin & Fooding 3418.00 × 1.10 =
3760.00
To Telephone Charges 2325.00 × 1.10 =
2557.50
To Postage & Courier 1562.00 × 1.10 =
1718.20
To Misc. Expenses 2012.00 × 1.10 =
2213.20
To Depreciation on Furniture 2255.00 × 1.10 =
2480.50
To Net Profit (Balancing 387965.10
Particulars Amount (Rs.) Particulars Amount (Rs.)
Figure)
Total 456043.00 Total 456043.00
Haridhan Das
S/O: Manoranjan Das
Pal Para, Lankamura, West Tripura – 799009
Projected Balance Sheet as at 31.03.2025
Capital & Liabilities Amount (Rs.) Assets & Properties Amount (Rs.)
Capital Account: Fixed Assets
Capital & Liabilities Amount (Rs.) Assets & Properties Amount (Rs.)
854524.00 × 1.10
Opening Capital Land b/f 385000.00 × 1.10 =
=
939976.40 423500.00
387965.10 × 1.10
Add: Net Profit Furniture b/f 22322.30 × 1.10 =
=
426761.61 Less: Depreciation 2480.50 × 1.10 =
24554.53 - 2728.55
Total Capital 1366738.01 Net Furniture Value
=
21825.98
148500.00 × 1.10
Less: Drawings
=
Deposit &
163350.00
Investment
17424.00 × 1.10
LIP FD with PNB 87839.40 × 1.10 =
=
19166.40 Accrued Interest 3811.50 × 1.10 =
96623.34 + 4192.65
Adjusted Capital A/C 1211554.41 Total FD
=
100815.99
Current Assets:
Loan (Swavalamban
200000.00 Closing Stock 46374.90 × 1.10 =
Scheme)
51012.39
Current Liabilities &
Sundry Debtors 98729.40 × 1.10 =
Provisions
Sundry Creditors 7867.20 × 1.10 = 108602.34
Cash in Hand & at
8653.92 211713.70 × 1.10 =
Bank
232885.07
Total Liabilities 1416208.33 Total Assets 1416208.33
