Ledgers Aug

7/23/2019 Ledgers Aug

http://slidepdf.com/reader/full/ledgers-aug 1/72

By-chirag Bhatia

B15141

JALADHAR

The business idea I am looking to give a shape to and start is JALADHAAR Private Limited. I will

be the sole owner of the plant id est a sole proprietorship tpe !ompan. It will be a

manufa!turing unit whi!h would deal with produ!ing bottled mineral water. The plant would be

lo!ated at Patalganga" #aharashtra whi!h is $%kms from #umbai. The total area of the plant

would be appro& '%%% ()ft. The area has satisfa!tor water level with positive TD( T*(T results

showing enough raw material presen!e. The plant is divided into +ve divisions,-

. Reverse /smosis 0R/1 2nit

$. (weetening unit

3. #i!robiolog unit

4. 5ottling 6 pa!king unit

7. (torage unit

The !ities like #umbai" Thane" 8avi #umbai and towns like Alibaug" #ohopada" kar9at and kashid

form prime markets for the plant. 5ottled water would be supplied dire!tl to retail shops lo!ated

at the above mentioned pla!es.

I will bring in the funds in addition to an anti!ipated grant from the government under the make

in india !ampaign.

# !apital !ontribution is I8R $3.:' !rores.

Long term loan is I8R $4 !rores.



#a9or raw material,

. Raw water

$. ;ro<en plasti!3. Pa!kaging material4. 5ottles7. Reverse osmosis !andles=. 5ottle fabri!ation materials'. Transparenting !hemi!als

#a9or buers ,

. #>s aaa limited

$. #>s 9kl limited3. #>s ghi limited4. #>s 9! limited7. #>s hola limited=. #>s wip limited

Pur!hases to ?/@(

#/8TH 0A2@ $%71

pur!hases4% lakhs

produ!tivit fa!tor%.%=$7 thousand bottles>lakh

total number of bottles produ!ed I8R $"7%"%%%

#/8TH $0(*P $%71

pur!hases44 lakhsprodu!tivit fa!tor%.%=$7 thousand bottles>lakh

total number of bottles produ!ed I8R $"'7"%%%

#/8TH 0A2@ $%71

pur!hases4B.=$ lakhsprodu!tivit fa!tor%.%=$7 thousand bottles>lakh

total number of bottles produ!ed I8R 3"%$"7%%A((2#PTI/8(

. Transa!tion are spread a!ross three months of $%7C august" (eptember" /!tober



$. (tarting !ash infusion was $3.:' !rores3. Jaladhar pvt limited is a sole proprietorship +rm4. Productivity factor of plant is !."#$5% !thousand &ottl's(la)h valu' of purchas's%7. ?ompan will make losses in initial few months#. *n +onth of ,'pt'+&'r nar'ndra +odi ca+' to po'r and announc'd a aiv'r of

'l'ctricity at'r and s'curity '/p'ns's for all co+pani's for 1 +onth.0. o+pany has s+all cr'dit sal's p'riod. Provisions for Dou&tful d'&ts ar'

consid'r'd 1"2 of total sundry d'&tors. 3h's' provisions ar' cr'at'd fro+ th'

v'ry outs't &'caus' th' on'r of th' co+pany is a p'ssi+ist and ants to fac' th'orst cas' sc'nario.

. ,al's pric' of &ottl's incr'as' &y 1" 2 p'r +onth. Jaladhar is a continuous proc'ss plant. 3h' productivity factor r'+ains constant

throughout.

;eatures of this pro9e!t

This pro9e!t !ontains the following +nan!ial statements for all three months

. Transa!tions$. Journal entries3. Ledger a!!ounts4. Trial balan!e7. Pro+t and loss a!!ount=. 5alan!e sheet

P6R*7D *-A898,3 $"15-!1("($"15-:1("($"15%

1. 3RA;,A3*7;,



t&nno. date parti!ulars debit A>!

!reditA>!

debitamount

!reditamount

;ilter

>B>$%7

introdu!ed !apital worth$3":'"%%"%%% I8R !ash !apital $3:' $3:'

$>B>$%7 took loan from a!!el investors !ash loan $4%% $4%%

3 >B>$%7 bought land for bottling unit for3="%%"%%"%%% I8R land !ash 3=%% 3=%%

4$>B>$%7

bought reverse osmosis !andles for7"%%"%%% pur!hases !ash 7 7

7$>B>$%7

bought bottle fabri!ation material for3"%%"%%% pur!hases !ash 3 3

3>B>$%7 H/LIDA % %

=4>B>$%7 bought pa!kaging ma!hine A e)uiment !ash $7 $7

'4>B>$%7 bought pa!kaging ma!hine 5 e)uiment !ash $7 $7

B7>B>$%7 bought pa!kaging material in !ash pur!hases !ash

:7>B>$%7

bought pa!king material on !reditwith invoi!e number pa pur!hases

A>!paable 7 7

%%>B>$%7

e&penses towards inaugration!eremon

inauge&penses !ash 7 7

%>B>$%7

gifts given during inaugration!eremon

inauge&penses !ash %.7 %.7

$>B>$%7

balan!e pament done to se!uritservi!es

se!urite&penses !ash 7 7

3>B>$%7

balan!e pament done to medi!alservi!es

medi!ale&penses !ash 7 7

4$>B>$%7 availed loan of 7 !rores from (5I !ash loan 7%% 7%%

7$>B>$%7 availed loan of 7 !rores from P85 !ash loan 7%% 7%%

=3>B>$%7

bought fro<en plasti! E 7 !rores on!redit with invoi!e number pa$ pur!hases

A>!paable B B

'3>B>$%7

bought plasti! transparenting!hemi!als in !ash pur!hases !ash

B4>B>$%7 paid for the ele!tri+!ation e&penses

ele!e&penses !ash $ $

:

4>B>$%

7 paid for the water e&penses

water

e&penses !ash $ $

$%7>B>$%7

paid for the !omputer andtelephopne e&penses

telee&penes !ash

$7>B>$%7 paid for the internet e&penses

internete&penses !ash %.7 %.7

$$=>B>$%7

bought raw water agen! for onemonth on !redit with invoi!e numberpa3 pur!hases

A>!paable 7 7

$3=>B>$%7 paid for the lab e&penses

labe&penses !ash $7 $7

$4'>B>$%7 paid 9oining salar to (r. s!ientists

salare&penses !ash



$4'>B>$%7 paid 9oining salar to 9r. s!ientists

salare&penses !ash

B>B>$%7 holida,,,produ!tion begins tomorrow %

$7:>B>$%7

!ash re!eived due to %%%% bottles of water sold to ab! !ompan E$% I8Rper bottle !ash sales $ $

$=

:>B>$%

7

bought empt bottles for !rore at

!redit with invoi!e number pa4 pur!hases

A>!

paable $ $

$'$%>B>$%7

sold %%%% bottles to def !ompan E$% per bottle C!ash re!eived !ash sales $ $

$B$%>B>$%7

sold $7%%% bottles to ghi !ompan E$% per bottle on !redit with invoi!enumber sa

#>s ghilimited sales 7 7

$:$>B>$%7

!ash re!eived due to %%%% bottles of water sold to ab! !ompan E$% I8Rper bottle !ash sales

3%$>B>$%7

e&penses towards disposing oF thewaste produ!ed

disposale&penses !ash %.7 %.7

3

$$>B>$%

7

sold %%%% bottles to def !ompan E

$% per bottle C!ash re!eived !ash sales

3$$$>B>$%7

sold $7%%% bottles to ghi !ompan E$% per bottle on !redit with invoi!enumber sa$


33$3>B>$%7 +rst debottlene!king e&penses

btlnknge&penses !ash $% $%

34$4>B>$%7

paid towards getting 8/? fromenviroment board

envirmente&p !ash

37$4>B>$%7

!ash re!eived due to %%%% bottles of water sold to ab! !ompan E$% I8Rper bottle !ash sales $ $

$7>B>$%

7 Holida %

3=$=>B>$%7


disposale&penses !ash %.%3 %.%3

3B$=>B>$%7

sold $7%%% bottles to ghi !ompan E$% per bottle on !redit with invoi!enumber sa3


3:$'>B>$%7

sold $7%%% bottles of water sold to 9kl!ompan E$% I8R per bottle on!redit with invoi!e number sa4

#>s 9kllimited sales 7 7

4%$'>B>$%7



4$$B>B>$%7

sold $7%%% bottles to hola !ompan

E $% per bottle on !redit with invoi!enumber sa7

#>s holalimited sales 7 %.$4

43$:>B>$%7

sold $7%%% bottles to aaa !ompanE$% per bottles on !redit with invoi!enumber sa=

#>s aaalimited sales 7 7

44$:>B>$%7

sold %%%% bottles to wip limited E$% per bottle in !redit with invoi!esa'

#>s wiplimited sales $ $

473%>B>$%7

sold %%%% to famil limited E $%per unit on !redit with invoi!enumber saB

#>s famlimited sales $ $



4=3%>B>$%7



4'3>B>$%7

sold 7%%% bottles to fam !ompanE$% per bottles on !redit with invoi!enumber sa:

#>s famlimited sales 3 3

4B3>B>$%7 paid salar to emploees

salare&penses !ash .'7 .'7

4:

3>B>$%

7

sold %%%% bottles to wip limited E

$% per bottle in !ash !ash sales $ $

7%3>B>$%7

sold 7%%% famil units of water E$% per unit on !redit with invoi!enumber sa%

#>s famlimited sales 3 3

73>B>$%7 interest paid for loan

intereste&penses !ash :.: :.:

7$3>B>$%7 paid loan emi loan !ash 7= 7=

733>B>$%7

B.3' !rores deploed ininterorporate market

inter!orporatebalan!e !ash B3' B3'

$. <ournal 'nt'ri's

;o. Dat'. D'&it'd to r'dit'd fro+ D'&it A

*;R la)h >B>$%7 !ash $3:'

!apital

0being !apital infused b owner 1

$ >B>$%7 !ash $4%%

loan0being loan taken 1

3 >B>$%7 land 3=%%

!ash

0being pur!hase of +&ed assets 1

4 $>B>$%7 pur!hases 7

!ash

0being pur!hases in !ash 1

7 $>B>$%7 pur!hases 3

!ash

0being pur!hases in !ash 1= 4>B>$%7 e)uiment $7

!ash


' 4>B>$%7 e)uiment $7

!ash


B 7>B>$%7 pur!hases

!ash

0being pur!hases in !ash 1



: 7>B>$%7 pur!hases 7

A>! paable

0being pur!hases on !redit 1

% %>B>$%7 inaug e&penses 7

!ash

0being pament of inaug e&penses 1

%>B>$%7 inaug e&penses %.7

!ash0being pament of inaug e&penses 1

$ >B>$%7 se!urit e&penses 7

!ash

0being pament of se!urit e&penses 1

3 >B>$%7 medi!al e&penses 7

!ash

0being pament of medi!al e&penses 1

4 $>B>$%7 !ash 7%%

loan

0being loan taken 17 $>B>$%7 !ash 7%%

loan

0being loan taken 1

= 3>B>$%7 pur!hases B

A>! paable

0being pur!hases on !redit 1

' 3>B>$%7 pur!hases

!ash

0being pament of ele! e&penses 1

B 4>B>$%7 ele! e&penses $ !ash

0being pament of water e&penses 1

: 4>B>$%7 water e&penses $

!ash

0being pament of tele e&penses 1

$% 7>B>$%7 tele e&penes

!ash

0being pament of internet e&penses 1

$ 7>B>$%7 internet e&penses %.7

!ash0being pur!hases on !redit 1

$$ =>B>$%7 pur!hases 7

A>! paable

0being pament of lab e&penses 1

$3 =>B>$%7 lab e&penses $7

!ash

0being pament of salar e&penses 1

$4 '>B>$%7 salar e&penses



!ash


$4 '>B>$%7 salar e&penses

!ash


$7 :>B>$%7 !ash $

sales

0being sales in !ash 1$= :>B>$%7 pur!hases $

A>! paable

0being pur!hase on !redit 1

$' $%>B>$%7 !ash $

sales

0being sales in !ash 1

$B $%>B>$%7 #>s ghi limited 7

sales

0being sales on !redit to ghi limited 1

$: $>B>$%7 !ash sales


3% $>B>$%7 disposal e&penses %.7

!ash

0being pament of disposal e&penses 1

3 $$>B>$%7 !ash

sales


3$ $$>B>$%7 #>s ghi limited 7

sales0being sales on !redit to ghi limited 1

33 $3>B>$%7 btlnkng e&penses $%

!ash

0being pament of debottlene!king e&penses 1

34 $4>B>$%7 envirment e&p

!ash

0being pament of enviroment e&penses 1

37 $4>B>$%7 !ash $

sales

0being sales in !ash 13= $=>B>$%7 disposal e&penses %.%3

!ash


3B $=>B>$%7 #>s ghi limited 7

sales

0being sales on !redit to ghi limited 1

3: $'>B>$%7 #>s 9kl limited 7

sales



0being sales on !redit to 9kl limited 1

4% $'>B>$%7 disposal e&penses %.%3

!ash


4$ $B>B>$%7 #>s hola limited 7

sales

0being sales on !redit to hola limited 1

43 $:>B>$%7 #>s aaa limited 7 sales

0being sales on !redit to aaa limited 1

44 $:>B>$%7 #>s wip limited $

sales

0being sales on !redit to wip limited 1

47 3%>B>$%7 #>s fam limited $

sales

0being sales on !redit to fam limited 1

4= 3%>B>$%7 disposal e&penses %.%3

!ash0being pament of disposal e&penses 1

4' 3>B>$%7 #>s fam limited 3

sales

0being sales on !redit to fam limited 1

4B 3>B>$%7 salar e&penses .'7

!ash


4: 3>B>$%7 !ash $

sales

0being sales in !ash 17% 3>B>$%7 #>s fam limited 3

sales

0being salesh on !redit to fam limited 1

7 3>B>$%7 interest e&penses :.:

!ash

0being pament of interest of e&penses 1

7$ 3>B>$%7 loan 7=

!ash

0being pament of loan emi0on prin!iple1 1

73 3>B>$%7 inter!orporate balan!e B3' !ash

0being deploment of e&!ess !ash in inter!orporate market

1



:. L6D96R 6;36R*6,







debit disposal e&penses !redit

dateparti!ular

amount0in I8Rlakhs1

date

parti!ular

amount0in I8Rlakhs1

$>B>$%7 !ash %.7$=>B>$%7 !ash %.%3$'>B>$%7 !ash %.%33%>B>$%7 !ash %.%3

balan!e %.7:









4. ADJ8,36D 3R*AL BALA;6

parti!ular debit !redit

!ash 44.44

land 3=%%

inter!orporate balan!e B3'

e)uipment 7%

a!!umulated depre!iation -7 %inventor %

m>s aaa limited 7

m>s ghi limited 7

m>s fam limited B

m>s hola limited 7

m>s wpi limited $

m>s 9kl limited 7

loan 3344

paable 3%

provision for bad debts 3!apital $3:'

sales 7%

?/@( 4%

medi!al e&penses 7

se!urit e&penses 7

salar e&penses 3.'7

tele e&penses

water e&penses $

internet e&penses %.7

interest e&penses $B.$$disposal e&penses %.7:

btlnkng e&penses $%

ele! e&penses $

envirm e&penses

inaug e&penses 7.7

lab e&penses $7

depre!iation e&penses 7

provision for bad debt

e&penses

3



total 7B$4 7B$4

PR7=*3 A;D L7,, ,H663

P>L (TAT*#*8T ;/R >B>$%7-3>B>$%70All +gures in Rs lakhs1

9ross ,al's 7%

;'t sal's 7%

Less 79, -4%

9ross Pro>t %Less inaug e&penses -7.7

se!urit e&penses -7

ele!t e&penses -$

water e&penses -$

tele e&penses -

internet e&penses -%.7

lab e&penses -$7

salar e&penses-

3.'7

disposal e&penses -%.7:btnking e&penses -$%

medi!al e&penses -7

fuel e&penses %

enviro e&penses -

maintainen!e e&penses %

bad debt e&penses -3

registeration e&penses %

transport e&penses %

Less-

B4.34 -B4.34

6B*3DA -'4.34

Less depre!iation e&penses -7

7p'rating Pro>t -':.34

Add dis!ount earned %

penalt re!eived %

Add

6B*3 -':.34

Less interest e&penses -$B.$$



6B3 -

%'.7=

Less mun!ipal ta& %

PA3 -

%'.7=

;63 PR7=*3 -

%'.7=

5. Balanc' sh''t

5>L sheet for >B>$%7-3>B>$%70All +gures in I8R Lakhs1

?urrent assets loans 3344

!ash44.4

4 paable 3%

inter!orporate balan!e B3'provision for baddebts 3

total !urrentassets

:B.44

:B.44 total debts 33''

#>s aaa limited 7

#>s ghi limited 7

#>s famlimited B

#>s holalimited 7 !apital $3:'

#>s wpi limited $ P>L TRA8(;*R

-%'.7

=

#>s 9kl limited 7

totalre!ievables 4% 4%

$%.44 Total !apital0/.*1

$$B:.44

inventor %$%.

44

;i&ed assets

land 3=%%

e)uipment7%

a!!umulateddepre!iation

-7 47

subidar>a!)uistition 3=47 3=47



total +&edassets

7=7=.44

Total assets7===.

44 Total Debt and?apital

7===.44

7===.44 7===.44

0. 7?PL*A;6 R6P7R3

;or the period >B>$%7 to >>$%7

Date of birth, '>%B>::

Roll no , b74

?apital to be !ontributed , 4G' $3:' lakhs

Long term loans to be between 0$3:' to 4':4 lakhs1

Loans availed amount to 4B%% lakhs

ith 34%% lakhs ---- availed in month 0debts at the end ofmonth one

point to 34%% lakhs1 4%% lakhs-----availed in month 3

;i&ed assets to be 0'=-B%1 of long term loans available

Hen!e the total +&ed assets being used are valued at

• Land 3=%% lakhs

• *)uipment 7% lakhs

Total 3=7% lakhs

Therefore +&ed assets are '=.%4 of long term loans

Depre!iation is b written down value

*&pe!ted life sa" % ears 0$% months1#onthl depre!iation is assumed to be % based on the !al!ulations given belowPow0%.:"$%1%.%%%%%3$$ whi!h is appro&imatel e)ual to <eroIn ten ears the value of e)uipment would be!ome a meager I8R = from I8R 7% lakhs

Depre!iation is provided in +rst month



% of 7%7

A!!umulated depre!iation Dr. 7 To depre!iation e&penses ?r. 7

?redit sales had to be four times of !ash sales

?learl in august $%7" !ash sales amount to % lakhs

?learl in august $%7" !redit sales amount to 4% lakhs

Hen!e ratio 0!redit sales> !ash sales14%>% 4

?redit pur!hase will be three times of !ash pur!hase

?ash pur!hases in august $%7 amount to % lakhs?redit pur!hase in the same period amount to 3% lakhs

Hen!e ratio 0!redit pur!hase> !ash pur!hase13%>% 3

?redit sales term is two weeks

?redit pur!hase term is 47 das

$% of the re!eivable is delaed b one half of the !redit sales period

?redit sales period is $ weeks Total re!eivables are 4% lakhsRe!eivables from ghi and fam limited were re!eived in 07-$1 dasi.e delaed b half !redit periodtheir amount was 0731 B lakhs per!entage of total re!ievables 0B>4%1G%% $%

Penalt is earned over re!eivables delaed b !redit period.

Those are !redit sales invoi!ed sa and sa%. The will be paid in the ne&t month and will be penali<ed there;or referen!es " (eptember transa!tions !an be !he!kedPeriod $" (eptember " transa!tion number 4B and $4 an be !he!ked.

Interest on long term loan is being paid monthl E% p.a

It !an be !he!ked at August " transa!tion number no 7



*#I on loan paid is paid monthl

;or referen!e " August Transa!tion number 7$

I have divided the loan paable into =% monthl installments34%%>=% 7= lakhs appro&imatelInterest on the outstanding loan amount is paid monthl E% p.a

(ales volume will in!rease b % in (eptember;or referen!e " kindl observe the (eptember transa!tions

(ales pri!e will in!rease b % in (eptember

;or referen!e " kindl observe the (eptember transa!tions

Pur!hase pri!e will in!rease b 7 semi-monthl.


?osts su!h as disposal e&penses" fuel e&penses" ele!tri!it e&penses" water e&penses

remain stable over the period. The reason for a spike in ele!tri!it e&penses and water e&penses in month of (eptember

ismentioned in assumptions.

The +rm was war of putting !ash in the market during the +rst month of its operations. It

wanted to get an idea of a!tual dail > monthl e&penses and a!t a!!ordingl. (o for

august" the +rst month it does not deplo mone in inter !orporate market.

It however does the same from (eptember


remain stable over the period.Provision for doubtful debts Dr.

To doubtful debt e&penses ?r.

#uni!ipal ta& is paid at the beginning of ever !alendar month. The !losing owner e)uit

of st month i.e august is !al!ulated in balan!e sheet and its is paid as muni!ipal ta&.

;or referen!e " see transa!tion number " (eptember period

(alaries paid is between 0%-3%1 of sales

(alar paid 3.'7 lakhs (ales 7% lakhs(alaries paid as a per!entage of sales $'.7

There are a total of :% transa!tions a!ross 3 months

August has 7$ transa!tions with everda having more than two transa!tions" if an at all.



,6P36?B6R

TRA8(A?TI/8(

t&nno. Date parti!ulars debit A>! !redit A>!

debitamount

!reditamount

+lter

>:>$%7 #28?IPAL TAK E /; /* ta& !ash $3.:' $3.:'

$>:>$%7

pament re!ieved against invoi!e sa$and sa3 !ash

#>s ghilimited % %

3>:>$%7

pament re!ieved against invoi!e saBand sa: !ash

#>s famlimited 7 7

4>:>$%7



7>:>$%7

bought pa!king material on !redit withinvoi!e number ps pur!hases

A>!paable =.7 =.7

=$>:>$%7

bought fro<en plasti! on !redit withinvoi!e number ps$ pur!hases

A>!paable B.B B.B

'$>:>$%7

bought raw water agen! for the watersuppl for one month on !redit withinvoi!e number ps3 pur!hases

A>!paable 7.7 7.7

B$>:>$%7

bought empt bottles at !redit withinvoi!e number ps4 pur!hases

A>!paable $.$ $.$

:$>:>$%7

bought reverse osmosis !andles in!ash pur!hases !ash 7.7 7.7

%$>:>$%7 pament re!ieved against invoi!e sa4 !ash

#>s 9kllimited 7 7

$>:>$%7 pament re!ieved against invoi!e sa7 !ash

#>s holalimited 7 7

$3>:>$%7 pament re!ieved against invoi!e sa= !ash

#>s aaalimited 7 7

33>:>$%7 pament re!ieved against invoi!e sa' !ash

#>s wiplimited $ $

43>:>$%7

paid transportation !ompan 3lakh for' das

transporte&penses !ash 3 3

7 3>:>$%7 bought bottle fabri!ation material for3"%%"%%% pur!hases !ash 3.3 3

=3>:>$%7

bought plasti! transparenting!hemi!als in !ash pur!hases !ash . 3

'4>:>$%7 e&penses towards vehi!les registration

registratione&penses !ash .7 .7

B4>:>$%7

sold %%% bottles to ;R/ limited E$ per bottle !ash sales $.3 $.3

:4>:>$%7

sold %%% bottles to ;t limited E $per bottle in !ash !ash sales $.3 $.3



7>:>$%7 holida %

$%=>:>$%7

sold $'7%% bottles to kaks limited E $per bottle on !redit with invoi!enumber ss

#>s kakslimited sales 7.''7 7.''7

$=>:>$%7

sold 77%% bottles to peps limited E $per bottle in !ash !ash sales .77 .77

$$ '>:>$%7

sold $'7%% bottles to aaa limited E $

per bottle on !redit with invoi!enumber ss$ #>s aaalimited sales 7.''7 7.''7

$3'>:>$%7 fuel e&penses

fuele&penses !ash %.77 %.77

$4'>:>$%7 pament re!ieved against invoi!e sa !ash

#>s ghilimited 7 7

$7B>:>$%7

penalt !harged for late pamentagainst invoi!e sa !ash

penalta>!

%.%%=7

%.%%=7

$=B>:>$%7 waste disposal e&penses on !ash

disposale&penses !ash %.3 %.3

$'

B>:>$%

7

sold $'7%% bottles to kpss limited E $per bottle on !redit with invoi!e

number ss3

#>s kpss

limited sales 7.''7 7.''7

$B:>:>$%7

drew $%% lakhs from inter!orporatemarket !ash

inter!orporatebalan!e $%% $%%

$:%>:>$%7

sold $'7%% bottles to 9al !orpo limitedE $ per bottle on !redit with invoi!enumber ss4

#>s 9!limited sales 7.''7 7.''7

3%>:>$%7

sold $'7%% bottles of mineral water E$ per bottle on !redit with invoi!enumber ss7

A>!re!ievables sales 7.''7 7.''7

3

>:>$%

7 e&penses towards maintainen!e

maintenan!e

e&penses !ash 7.'7 7.'7

3$$>:>$%7 fuel e&penses

fuele&penses !ash %.%B %.%B

334>:>$%7 medi!al test of the labourers

medi!ale&penses !ash % %

344>:>$%7 sold 77%% bottles E $ per bottle. !ash sales .77 .77

377>:>$%7

sold %%% bottles of mineral water E$ per bottle !ash sales $.3 $.3

3=7>:>$%7 fuel e&penses

fuele&penses !ash %.%3 %.%3

3'

=>:>$%

7 waste disposal e&penses on !ash

disposal

e&penses !ash %.33 %.33

3B=>:>$%7 pament done against invoi!e ps

A>!paable !ash 7.B4 7.B4

3:=>:>$%7 pament done against invoi!e ps$

A>!paable !ash B.44B B.44B

4%'>:>$%7 pament done against invoi!e ps3

A>!paable !ash 7.$B 7.$B

4'>:>$%7 pament done against invoi!e ps4

A>!paable !ash $.$ $.$

4$'>:>$%7

4 dis!ount availed against timelpament against invoi!e ps

A>!paable

dis!ountearned %.== %.==



43'>:>$%7

4 dis!ount availed against timelpament against invoi!e ps$

A>!paable

dis!ountearned %.37$ %.37$

44'>:>$%7

4 dis!ount availed against timelpament against invoi!e ps3

A>!paable

dis!ountearned %.$$ %.$$

47'>:>$%7

4 dis!ount availed against timelpament against invoi!e ps4

A>!paable

dis!ountearned %.%BB %.%BB

4='>:>$%7

se!ond debottlene!kingundertaken,!ontra!t given to neumag

btlnknge&penses !ash $7 $7

4' '>:>$%7 bought pa!kaging material in !ash pur!hases !ash . .

4B'>:>$%7 pament re!ieved against invoi!e sa% !ash

#>s famlimited 3 3

4:'>:>$%7

penalt !harged for late pamentagainst invoi!e sa% !ash

penalta>!

%.%%B

%.%%B

7%'>:>$%7 pament re!ieved against invoi!e ss4 !ash

#>s 9!limited 7.''7 7.''7

7'>:>$%7 pament re!ieved against invoi!e ss$ !ash

#>s aaalimited 7.''7 7.''7

7$'>:>$%7 pament re!ieved against invoi!e ss3 !ash

#>s kpsslimited 7.''7 7.''7

73'>:>$%7 pament re!ieved against invoi!e ss7 !ash

A>!re!ievables 7.''7 7.''7

74B>:>$%7 old ma!hines repaired and ad9usted

maintenan!ee&penses !ash 7.''7 7.''7

:>:>$%7 da shutdown taken, <ero produ!tion %

77:>:>$%7 maintenan!e a!tivities

maintenan!ee&penses !ash %.7 %.7

7=$%>:>$%7

sold $'7%% bottles to kaks limited E $

per bottle on !redit with invoi!enumber ss=

#>s kakslimited sales 7.''7 7.''7

7'$%>:>$%7

sold %%% bottles to peps limited E$ per bottle !ash sales $.3 $.3

7B$>:>$%7 pament re!ieved against invoi!e ss= !ash

#>s kakslimited 7.''7 7.''7

7:$>:>$%7

sold %%% bottles to 9al !orpo limitedE $ per bottle on !redit with invoi!enumber ss'

#>s 9!limited sales $.3 $.3

=%$>:>$%7 fuel e&penses


=$$>:>$%7 waste disposal e&penses on !ash


=$$$>:>$%7

sold %%% bottles to kpss limited E $per bottle on !redit with invoi!enumber ssB

#>s kpsslimited sales $.3 $.3

=3$3>:>$%7

sold =7%% bottles to kaks limited E $per bottle on !redit with invoi!enumber ss:

#>s kakslimited sales 3.4= 3.4=

=4$3>:>$%7

sold =7%% bottles to 9al !orpo limitedE $ per bottle on !redit with invoi!enumber ss%

#>s 9!limited sales 3.4= 3.4=

=7 $3>:>$% pament re!ieved against invoi!e ss' !ash #>s 9! $.3 $.3



7 limited

==$4>:>$%7 fuel e&penses


='$4>:>$%7 waste disposal e&penses


$B>:>$%7

strike

%

$:>:>$%

7 %

=B3%>:>$%7 paid salar to emploees


=:3%>:>$%7 loan emi paid loan !ash 7= 7=

'%3%>:>$%7 interest paid for loan

intereste&penses !ash B.3 B.3

'3%>:>$%7

interest re!eived from inter!orporatemarket !ash

interestearned B.4 B.4

$. J78R;AL 6;36R*6,

;o. Dat'. D'&it'd to r'dit'd fro+

D'&itA+ount!in *;Rla)hs%

r'ditA+ount!in *;Rla)hs%

>:>$%7 ta& $3.:'

!ash $3.:'

0 5eing pament of mun!ipal ta& 1

$>:>$%7 !ash %

#>s ghi limited %

0 5eing !ash pament re!eived from ghi

limited 1

3>:>$%7 !ash 7

#>s fam limited 7

0 5eing !ash pament re!eived from fam

limited 1

4>:>$%7

disposale&penses %.%3

!ash %.%3

0 5eing pament of disposal e&penses 1

7 >:>$%7 pur!hases =.7

A>! paable =.7

0 5eing pur!hases on !redit 1

=$>:>$%7 pur!hases B.B

A>! paable B.B


'$>:>$%7 pur!hases 7.7

A>! paable 7.7




B$>:>$%7 pur!hases $.$

A>! paable $.$


:$>:>$%7 pur!hases 7.7

!ash 7.7

0 5eing pur!hases in !ash 1

%

$>:>$%7 !ash 7

#>s 9kl limited 7

0 5eing !ash pament re!eived from 9kl

limited 1

$>:>$%7 !ash 7

#>s hola limited 7

0 5eing !ash pament re!eived from

hola limited 1

$

3>:>$%7 !ash 7

#>s aaa limited 7

0 5eing !ash pament re!eived from aaa

limited 1

3

3>:>$%7 !ash $

#>s wip limited $

0 5eing !ash pament re!eived from wip

limited 1

4

3>:>$%

7

transport

e&penses 3!ash 3

0 5eing pament of transport e&penses 1

7

3>:>$%7 pur!hases 3.3

!ash 3


=

3>:>$%7 pur!hases .

!ash 3


'

4>:>$%7

registratione&penses .7

!ash .7

0 5eing pament of transport e&penses 1

B

4>:>$%7 !ash $.3

sales $.3

0 5eing sales in !ash 1

:

4>:>$%7 !ash $.3



sales $.3


$%

=>:>$%7 #>s kaks limited 7.''7

sales 7.''7

0 5eing sales on !redit to kaks limited 1

$

=>:>$%7 !ash .77

sales .77


$$

'>:>$%7 #>s aaa limited 7.''7

sales 7.''7

0 5eing sales on !redit to aaa limited 1

$3

'>:>$%7 fuel e&penses %.77

!ash %.77

0 5eing pament of fuel e&penses 1

$4

'>:>$%7 !ash 7

#>s ghi limited 7

0 5eing !ash pament re!eived from ghi

limited 1

$7

B>:>$%7 !ash %.%%=7

penalt a>! %.%%=7

0 5eing penalt !harged for latepament against invoi!e sa 1

$=

B>:>$%7

disposale&penses %.3

!ash %.3


$'

B>:>$%7 #>s kpss limited 7.''7

sales 7.''7

0 5eing sales on !redit to kpss limited 1

$B

:>:>$%7 !ash $%%

inter!orporatebalan!e $%%

0 5eing !ash drawn from inter!orporate

market 1

$:

%>:>$%7 #>s 9! limited 7.''7

sales 7.''7

0 5eing sales on !redit to 9! limited 1

3%

>:>$%7 A>! re!ievables 7.''7

sales 7.''7

0 5eing sales on !redit 1

3 >:>$ maintenan!e 7.'7



%7 e&penses

!ash 7.'7

0 5eing pament of maintainen!e

e&penses 1

3$

$>:>$%7 fuel e&penses %.%B

!ash %.%B


33

4>:>$%7 medi!al e&penses %

!ash %

0 5eing pament of medi!al e&penses 1

34

4>:>$%7 !ash .77

sales .77


37

7>:>$%7 !ash $.3

sales $.3


3=

7>:>$%7 fuel e&penses %.%3

!ash %.%3


3'

=>:>$%7

disposale&penses %.33

!ash %.33


3

B

=>:>$

%7 A>! paable 7.B4!ash 7.B4

0 5eing !ash pament done against

pur!hases 1

3:

=>:>$%7 A>! paable B.44B

!ash B.44B


pur!hases 1

4%

'>:>$%7 A>! paable 7.$B

!ash 7.$B


pur!hases 1

4

'>:>$%7 A>! paable $.$

!ash $.$


pur!hases 1

4$

'>:>$%7 A>! paable %.==

dis!ount earned %.==





A>! re!ievables 7.''7

0 5eing !ash pament re!eived for

pur!hases 1

74

B>:>$%7

maintenan!ee&penses 7.''7

!ash 7.''7

0 5eing pament of maintainene!e

e&penses 1

77

:>:>$%7

maintenan!ee&penses %.7

!ash %.7

0 5eing pament of maintainene!e

e&penses 1

7=

$%>:>$%7 #>s kaks limited 7.''7

sales 7.''7


7'

$%>:>$%7 !ash $.3

sales $.3 0 5eing sales in !ash 1

7B

$>:>$%7 !ash 7.''7

#>s kaks limited 7.''7


pur!hases from kaks limited 1

7:

$>:>$%7 #>s 9! limited $.3

sales $.3


=%

$>:>$%7 fuel e&penses %.%3

!ash %.%3


=

$$>:>$%7


!ash %.%3


=$

$$>:>$%7 #>s kpss limited $.3

sales $.3

0 5eing sales on !redit to kpss limited 1

=3

$3>:>$%7 #>s kaks limited 3.4=

sales 3.4=


=4

$3>:>$%7 #>s 9! limited 3.4=

sales 3.4=


= $3>:>$ !ash $.3



7 %7

#>s 9! limited $.3


pur!hases from 9! limited 1

==

$4>:>$%7 fuel e&penses %.%3

!ash %.%3


='

$4>:>$%7


!ash %.%3


=B

3%>:>$%7 salar e&penses .'7

!ash .'7

0 5eing pament of salar e&penses 1

=:

3%>:>$%7 loan 7=

!ash 7=

0 5eing pament of loan emi 0prin!iple1 1

'%

3%>:>$%7 interest e&penses B.3

!ash B.3

0 5eing pament of interest e&penses 1

'

3%>:>$%7 ?ash B.4

interest earned B.4

0 5eing interest earned from

inter!orporate market 1



3. L*D@*R A??/28T(
















entr debit !redit

!ash $%.$%

B3

land 3=%%

inter!orporate balan!e =3'

e)uipment 47

a!!umulated

depre!iation

-4.7 %

I8*8T/R %

m>s aaa limited %

A>! re!ievable %

#>s 9! limited 3.4=

#>s kaks limited :.$37

#>s kpss limited $.3

m>s ghi limited %

m>s fam limited %m>s hola limited %

m>s wpi limited %

m>s 9kl limited %

loan 3$BB

paable 3%

provision for bad debts .7%%7

!apital $$B:.4

4sales 7'.'4

interest earned B.4dis!ount earned .3$

?/@( 44

medi!al e&penses %

se!urit e&penses %

salar e&penses .'7

tele e&penses %

fuel e&penses %.'$

maintainen!e e&penses $$.%7

registeration e&penses .7

transport e&penses 3ta& paid $3.:'

water e&penses %

internet e&penses %

interest e&penses $'.'7

disposal e&penses %.'$

btlnkng e&penses $7

ele! e&penses %

envirm e&penses %

inaug e&penses %



lab e&penses %

depre!iation e&penses 4.7

provision for bad debt

e&penses

.7%%7

total 7=''.=

'3

7=''.=

'3

#.0.



PR7=*3 A;D L7,, A78;3

P>L (TAT*#*8T ;/R >:>$%7-3%>:>$%70All +gures in Rs lakhs1

9ross ,al's 7'.'4

;'t sal's 7'.'4

less 79, -44

9ross Pro>t 3.'4

less

*KP*8(*(

salar e&penses -.'7

disposal e&penses -%.'$

bad debt e&penses .4::7

btnking e&penses -$7

medi!al e&penses -%

fuel e&penses -%.'$

maintainen!e e&penses -$$.%7

registeration e&penses -.7

transport e&penses -3

less -'4.'4 -'4.'4

6B*3DA -7:.7%%7

less depre!iation e&penses -4.7

7p'rating Pro>t -=4.%%%7

add dis!ount earned .3$

interest earned B.4

add :.4= :.4=

6B*3 -74.74%7

less interest e&penses -$'.'7

6B3 -B$.$:%7

less mun!ipal ta& -$3.:'

PA3 -%=.$=%7

;63 PR7=*3 -%=.$=%7

0. BALA;6 ,H663



5>L sheet for >:>$%7-3%>:>$%70All +gures in I8R Lakhs1

?urrent

assets loans 3$BB

!ash$%.$

%B paable 3%

inter!orporatebalan!e =3'

provision forbad debts .7%%7

total !urrentassets

B4'.$%B total debts

33:.7%%7

#>s 9! limited 3.4=

#>s kaks

limited :.$37 !apital

$$B:.4

'3

#>s kpsslimited $.3 P>L TRA8(;*R

-%=.$=

%7

#>s aaalimited %

totalre!ievables

7.%%7

Total!apital0/.*1

$B3.$$7

;i&ed assets

land 3=%%

e)uipment 47

a!!umulateddepre!iation

-4.7 4%.7

subidar>a!)uistition

3=4%.7

total +&edassets

3=4%.7

Total assets77%$.

'3 Total Debt and?apital

77%$.'3

77%$.'3 77%$.'3



0 7?PL*A;6 R6P7R3

?apital remaining , $$B:.4 lakhs

Long term loans on starting of month, 337=.% lakhs

;i&ed assets to be 0'=-B%1 of long term loans available

Hen!e the total +&ed assets being used are valued at

• Land 3=%% lakhs

• *)uipment 7% lakhs

Total 3=7% lakhs

Therefore +&ed assets are '=.%4 of long term loans


*&pe!ted life sa" % ears 0$% months1#onthl depre!iation is assumed to be % based on the !al!ulations given belowPow0%.:"$%1%.%%%%%3$$ whi!h is appro&imatel e)ual to <eroIn ten ears the value of e)uipment would be!ome a meager I8R = from I8R 7% lakhs


% of 474.7

A!!umulated depre!iation Dr. 4.7

To depre!iation e&penses ?r. 4. 7


?learl in september $%7" !ash sales amount to .77 lakhs

?learl in september $%7" !redit sales amount to 4=.$ lakhs

Hen!e ratio 0!redit sales> !ash sales14%>% 4


?ash pur!hases in september $%7 amount to lakhs?redit pur!hase in the same period amount to 33 lakhs

Hen!e ratio 0!redit pur!hase> !ash pur!hase13%>% 3





#ore than $% of the re!eivable is delaed b one half of the !redit sales period

?redit sales period is $ weeks

Total re!eivables are 4=.$ lakhsRe!eivables from aaa" kpss" kaks"9! limited were re!eived in 07-$1 dasInvoi!e are ss" ssB" ss:"ss%i.e delaed b half !redit periodtheir amount was 07.''7$.33.4=3.4=1 4.:B lakhs per!entage of total re!ievables 04.:B>4=.$1G%% 3$


Those are !redit sales invoi!ed ss and ssB" ss:" ss%. The will be paid in the ne&t month and will be penali<ed there;or referen!es " (eptember transa!tions !an be !he!kedPeriod 3" o!tober " transa!tion number $"37"3="3' be !he!ked.

Interest on outstanding long term loan is being paid monthl E% p.a

It !an be !he!ked at september " transa!tion number no '%


;or referen!e " (eptember Transa!tion number =:

I have divided the loan paable into =% monthl installments34%%>=% 7= lakhs appro&imatelInterest on the outstanding loan amount is paid monthl E% p.a

(ales volume will in!rease b % in (eptember


(ales volume August 0bottles1 (eptember

0bottles1$7%%% $'7%%$7%%% $'7%%$7%%% $'7%%

$7%%% $'7%%$7%%% $'7%%$7%%% $'7%%%%%% %%%%%%% %%%7%%% =7%%7%%% =7%%7%%%% 77%%%

total $"7%"%%% $"'7"%%%

?learl the total sales volume in!rease b %



(ales pri!e has in!rease b 7 in (eptember




Pur!hase Pri!e in august of same )uantit of pur!hases was 4% lakhs

Pur!hase Pri!e in (eptember of same )uantit of pur!hases was 44 lakhs

An in!rease of 7 a!ross 7 das twi!e

.%7G.%7.%$ therefore a net in!rease of %.$ should be there

Per!entage in!rease 0a!tual1 %


remain stable over the period. The reason for a spike in ele!tri!it e&penses and water e&penses in month of (eptember

ismentioned in assumptions.

The +rm was war of putting !ash in the market during the +rst month of its operations. It

wanted to get an idea of a!tual dail > monthl e&penses and a!t a!!ordingl. (o for

august" the +rst month it does not deplo mone in inter !orporate market.It however does the same from (eptember

/n last da of august " a lot of !ash was transferred to inter !orporate market. $%% lakhs

were withdrawn during the month of (eptember

The interest is re!eived E= pa for the month !orresponding to the time duration and

amount in inter !orporate balan!e

B das, B3' lakhs$$ das, =3' lakhs

Total interest earned , B.4 lakhs;or referen!e " (eptember" transa!tion number '$


remain stable over the period.Provision for doubtful debts Dr.

To doubtful debt e&penses ?r.



#uni!ipal ta& is paid at the beginning of ever !alendar month. The !losing owner e)uit

of st month i.e august is !al!ulated in balan!e sheet and its is paid as muni!ipal ta&.

;or referen!e " see transa!tion number " (eptember period


(alar paid .'7 lakhs (ales 7'.4 lakhs

(alaries paid as a per!entage of sales $%.34


(eptember has ' transa!tions with everda having more than two transa!tions" if an at

all

7cto&'r

1. 3RA;,A3*7;,

&nno. Date parti!ulars debit A>! !redit A>!

debitamount

!reditamount

>%>$%7 #28?IPAL TAK E /; /* ta& !ash

$$.%B

$$.%B

$ >%>$% sold 3%$7% bottles to kpss limited E #>s kpss sales =.=4 =.=4



7$$.%7 per bottle on !redit with invoi!enumber so limited $7 $7

3>%>$%7

sold 3%%%% bottles to peps limited E$$.%7 per bottle in !ash !ash sales =.=7 =.=7

4$>%>$%7

sold 3%$7% bottles to 9al !orpo limitedE $$.%7 per bottle on !redit withinvoi!e number so$

#>s 9!limited sales

=.=4$7

=.=4$7

7

$>%>$%

7

bought pa!king material on !redit with

invoi!e number po pur!hases

A>!

paable B.$3 B.$3

=$>%>$%7

bought reverse osmosis !andles in!ash pur!hases !ash =.%= =.%=

'$>%>$%7

bought bottle fabri!ation material in!ash pur!hases !ash 3.=3 3.:=

B$>%>$%7

bought fro<en plasti! on !redit withinvoi!e number po$ pur!hases

A>!paable :.'$ :.'$

:3>%>$%7

bought raw water agen! for onemonth on !redit with invoi!e numberpo3 pur!hases

A>!paable =.%' =.%'

%3>%>$%7 bought pa!kaging material in !ash pur!hases !ash .$ .$

3>%>$%7 waste disposal e&penses on !ash


$3>%>$%7

sold 3%$7% bottles to kpss limited E$$.%7 per bottle on !redit with invoi!enumber so3

#>s kpsslimited sales

=.=4$7

=.=4$7

34>%>$%7 maintainen!e e&penses

maintenan!ee&penses !ash $ $

44>%>$%7

bought plasti! transparenting!hemi!als in !ash pur!hases !ash .$ .$

7

=>%>$%

7

sold 3%$7% bottles to kaks limited E$$.%7 per bottle on !redit with invoi!e

number so4

#>s kaks

limited sales

=.=4

$7

=.=4

$7

==>%>$%7

sold 3%$7% bottles to peps limited E$$.%7 per bottle on !redit with invoi!enumber so7

#>s pepslimited sales

=.=4$7

=.=4$7

'>%>$%7

diwali pu9a

%'>%>$%7 %'>%>$%7 %

'

B>%>$%

7

drew 3%% lakhs from inter!orporate

market !ash

inter!orporate

balan!e 3%% 3%%

BB>%>$%7

sold 3%$7% bottles to kaks limited E$$.%7 per bottle on !redit with invoi!enumber so=

#>s kakslimited sales

=.=4$7

=.=4$7

:B>%>$%7

sold $%% bottles to peps limited E$$.%7 per bottle on !redit with invoi!enumber so'


$.==B%7

$.==B%7

$%B>%>$%7

sold $%% bottles to 9al !orpo limitedE $$.%7 per bottle on !redit withinvoi!e number soB

#>s 9!limited sales

$.==B%7

$.==B%7



$B>%>$%7 pament re!ieved against invoi!e ss !ash

#>s kakslimited 7.''7 7.''7

$$B>%>$%7

penalt re!eived for late pamentagainst invoi!e ss !ash

penalta>!

%.%=4B

%.%=4B

$3B>%>$%7 water e&penses

ele!e&penses !ash $ $

$4B>%>$%7 ele!tri!it e&penses

se!urite&penses !ash $ $

$7 :>%>$%7 se!urit e&penses se!urite&penses !ash 7 7

$=:>%>$%7 fuel e&penses


$':>%>$%7 waste disposal e&penses on !ash


$B%>%>$%7

sold B7% bottles to kaks limited E$$.%7 per bottle on !redit with invoi!enumber so:

#>s kakslimited sales

3.::=3

3.::=3

$:%>%>$%7 pament done against invoi!e po

A>!paable !ash

'.7%%B

'.7%%B

3%

%>%>$

%7

4 dis!ount availed for timel

pament against invoi!e po

A>!

paable

dis!ount

earned

%.'$:

$

%.'$:

$

3%>%>$%7

pament done against invoi!e po$ andpo3

A>!paable !ash

7.7B4

7.7B4

3$%>%>$%7

4 dis!ount availed for timelpament against invoi!e po$ and po3

A>!paable

dis!ountearned

%.=3=

%.=3=

33%>%>$%7

sold B7% bottles to peps limited E$$.%7 per bottle on !redit with invoi!enumber so%


3.::=3

3.::=3

34>%>$%7 fuel e&penses


37$>%>$%7 pament re!ieved against invoi!e ssB !ash

#>s kpsslimited $.3 $.3

3=$>%>$%7 pament re!ieved against invoi!e ss: !ash

#>s kakslimited 3.4= 3.4=

3'$>%>$%7

pament re!ieved against invoi!ess% !ash

#>s 9!limited 3.4= 3.4=

3B$>%>$%7

penalt re!eived for late pamentagainst invoi!e ssB !ash

penalta>! %.%%3 %.%%3

3:$>%>$%7

penalt re!eived for late pamentagainst invoi!e ss: !ash

penalta>! %.% %.%

4%$>%>$%7

penalt re!eived for late pamentagainst invoi!e ss% !ash

penalta>! %.% %.%

4$>%>$%7 waste disposal e&penses on !ash


4$$>%>$%7 availed loan of % !rores from sbi !ash loan %%% %%%

433>%>$%7 availed loan of 4 !rores from pm o9na !ash loan 4%% 4%%

443>%>$%7

a)uired kaladhar mineral waterbottling plant 0total assets 3.7!rores" liabilities %1 on in !ash

investments !ash 7%% 7%%

474>%>$%7

!ommissiong of !hanges in kaladharplant b neumag servi!es

investments !ash %% %%

4=4>%>$%7 pament re!ieved against invoi!e so3 !ash

#>s kpsslimited

=.=4$7

=.=4$7



4'4>%>$%7

pament re!ieved against invoi!e so4and so= and so: !ash

#>s kakslimited

'.$'BB

'.$'BB

4B=>%>$%7

pament re!ieved against invoi!e so$and soB !ash

#>s 9!limited

:.3%:3

:.3%:3

4:4>%>$%7

registeration !harges for mergingkaladhaar into 9aladhaar

investments !ash $7 $7

7%7>%>$%7

bought empt bottles at !redit withinvoi!e number po4 pur!hases

A>!paable $.43 $.43

77>%>$%7 maintainen!e e&penses

maintenan!ee&penses !ash $ $

7$=>%>$%7

sold 3%7%% bottles to peps limited E$$.%7 per bottle in !ash !ash sales

=.'$7$7

=.'$7$7

73=>%>$%7

pament re!ieved against invoi!e so7and so' !ash

#>s pepslimited

:.3%:3

:.3%:3

74'>%>$%7 pament done against invoi!e po4

A>!paable !ash

$.33$B

$.33$B

77'>%>$%7

4 dis!ount availed for timelpament against invoi!e po4

A>!paable

dis!ountearned

%.%:'$

%.%:'$

7=

'>%>$

%7 fuel e&penses

fuel

e&penses !ash %.%B %.%B

7'B>%>$%7 waste disposal e&penses on !ash

disposale&penses !ash %.%B %.%B

7B$%>%>$%7 fuel e&penses

fuele&penses !ash %.%B %.%B

7:$%>%>$%7

pament done against invoi!e pa"pa$" pa3" pa4

A>!paable !ash 3% 3%

=%$'>%>$%7 pament re!ieved against invoi!e so !ash

#>s kpsslimited

=.=4$7

=.=4$7

=$'>%>$%7

pament re!ieved against invoi!eso% !ash

#>s pepslimited

3.::=3

3.::=3

=$

$'>%>$

%7

penalt re!eived for late pament

against invoi!e so !ash

penalt

a>! %.%7$ %.%7$

=3$'>%>$%7

penalt re!eived for late pamentagainst invoi!e so% !ash

penalta>! %.%%7 %.%%7

=4$'>%>$%7 interest paid

intereste&penses !ash B.3 B.3

=7$%>%>$%7 waste disposal e&penses on !ash

disposale&penses !ash %.%B %.%B

==3>%>$%7 salar e&penses


='3>%>$%7 interest earned !ash

interestearned =.'7 =.'7



$. J78R;AL 6;36R*6,

;o. Dat'. D'&it'd to r'dit'd fro+

D'&it A+ount!in*;R la)hs%

r'dit A+ount!in*;R la)hs%

>%>$%7 ta& $$.%B

!ash $$.%B 0 being pament of mun!ipal ta& 1

$>%>$%7

#>s kpsslimited =.=4$7

sales =.=4$7

0 being sale on !redit to kpss

limited 1

3>%>$%7 !ash =.=7

sales =.=7

0 being saes in !ash 1

4$>%>$%7 #>s 9! limited =.=4$7

sales =.=4$7

0 being sale on !redit to 9! limited 1

7$>%>$%7 pur!hases B.$3

A>! paable B.$3

0 being pur!hases on !redit 1

=$>%>$%7 pur!hases =.%=

!ash =.%=

0 being pur!hase in !ash 1

'$>%>$%7 pur!hases 3.=3

!ash 3.:=


B$>%>$%7 pur!hases :.'$

A>! paable :.'$


:3>%>$%7 pur!hases =.%'

A>! paable =.%'


%

3>%>$%7 pur!hases .$

!ash .$


3>%>$%7


!ash %.%3



0 being pament of disposal

e&penses 1

$

3>%>$%7

#>s kpsslimited =.=4$7

sales =.=4$7

0 being sales on !redit to kpss

limited 1

3

4>%>$%

7

maintenan!e

e&penses $!ash $

0 being pament of maintainen!e

e&penses 1

4

4>%>$%7 pur!hases .$

!ash .$


7

=>%>$%7

#>s kakslimited =.=4$7

sales =.=4$7

0 being sales on !redit to kakslimited 1

=

=>%>$%7

#>s pepslimited =.=4$7

sales =.=4$7

0 being sales on !redit to peps

limited 1

'

B>%>$%7 !ash 3%%

inter!orporatebalan!e 3%%

0 being !ash drawn from

inter!orporate market 1B

B>%>$%7

#>s kakslimited =.=4$7

sales =.=4$7

0 being sales on !redit to kaks

limited 1

:

B>%>$%7

#>s pepslimited $.==B%7

sales $.==B%7


limited 1

$% B>%>$%7 #>s 9! limited $.==B%7

sales $.==B%7

0 being sales on !redit to 9!

limited 1

$

B>%>$%7 !ash 7.''7

#>s kaks limited 7.''7

0 being !ash pament re!eived

from kaks limited 1



$$

B>%>$%7 !ash %.%=4B

penalt a>! %.%=4B

0 being penalt re!eived from kaks

limited 1

$3

B>%>$%7 ele! e&penses $

!ash $

0 being pament of water e&penses

1

$4

B>%>$%7

se!urite&penses $

!ash $

0 being pament of ele!tri!it

e&penses 1

$7

:>%>$%7

se!urite&penses 7

!ash 7

0 being pament of se!urit

e&penses 1

$=

:>%>$%7 fuel e&penses %.%3

!ash %.%3

0 being pament of fuel e&penses 1

$'

:>%>$%7


!ash %.%3


e&penses 1

$B

%>%>$%7

#>s kakslimited 3.::=3

sales 3.::=3

0 being sales on !redit to kaks

limited 1

$:

%>%>$%7 A>! paable '.7%%B

!ash '.7%%B

0 being !ash pament done for

pur!hase 1

3%

%>%>$%7 A>! paable %.'$:$

dis!ount earned %.'$:$

0 being dis!ount earned against

timel pament 1

3

%>%>$%7 A>! paable 7.7B4

!ash 7.7B4


pur!hase 1

3$

%>%>$%7 A>! paable %.=3=

dis!ount earned %.=3=




timel pament 1

33

%>%>$%7

#>s pepslimited 3.::=3

sales 3.::=3


limited 1

3

4

>%>$%

7 fuel e&penses %.%3!ash %.%3


37

$>%>$%7 !ash $.3

#>s kpss limited $.3


from kpss limited 1

3=

$>%>$%7 !ash 3.4=

#>s kaks limited 3.4=

0 being !ash pament re!eivedfrom kaks limited 1

3'

$>%>$%7 !ash 3.4=

#>s 9! limited 3.4=


from 9! limited 1

3B

$>%>$%7 !ash %.%%3

penalt a>! %.%%3

0 being penalt re!eived from kpss

limited 1

3:

$>%>$%7 !ash %.%

penalt a>! %.%

0 being penalt re!eived from kaks

limited 1

4%

$>%>$%7 !ash %.%

penalt a>! %.%

0 being penalt re!eived from 9!

limited 1

4

$>%>$%

7

disposal

e&penses %.%3!ash %.%3


e&penses 1

4$

$>%>$%7 !ash %%%

loan %%%

0 being loan taken 1

43

3>%>$%7 !ash 4%%



loan 4%%

0 being loan taken 1

44

3>%>$%7 investments 7%%

!ash 7%%

0 being a)uirement of kaladhaar

plant 1

4

7

4>%>$%

7 investments %%!ash %%

0 being !ommissiioning !ost of

kaldhaar 1

4=

4>%>$%7 !ash =.=4$7

#>s kpss limited =.=4$7


from kpss limited 1

4'

4>%>$%7 !ash '.$'BB

#>s kaks limited '.$'BB


from peps limited 1

4B

=>%>$%7 !ash :.3%:3

#>s 9! limited :.3%:3


from 9! limited 1

4:

4>%>$%7 investments $7

!ash $7

0 being registeration !harges of

kaladhaar 1

7%

7>%>$%7 pur!hases $.43

A>! paable $.43


7

7>%>$%7

maintenan!ee&penses $

!ash $

0 being pament of maintainen!e

e&penses 1

7

$

=>%>$%

7 !ash =.'$7$7

sales =.'$7$7

0 being sales in !ash 1

73

=>%>$%7 !ash :.3%:3

#>s peps limited :.3%:3


from peps limited 1

74

'>%>$%7 A>! paable $.33$B



!ash $.33$B


pur!hase 1

77

'>%>$%7 A>! paable %.%:'$

dis!ount earned %.%:'$


timel pament 1

7=

'>%>$%7 fuel e&penses %.%B

!ash %.%B


7'

B>%>$%7

disposale&penses %.%B

!ash %.%B


e&penses 1

7B

$%>%>$%7 fuel e&penses %.%B

!ash %.%B 0 being pament of fuel e&penses 1

7:

$%>%>$%7 A>! paable 3%

!ash 3%


pur!hase 1

=%

$'>%>$%7 !ash =.=4$7

#>s kpss limited =.=4$7 0 being !ash pament re!eived

from kpss limited 1=

$'>%>$%7 !ash 3.::=3

#>s peps limited 3.::=3


from peps limited 1

=$

$'>%>$%7 !ash %.%7$

penalt a>! %.%7$

0 being penalt re!eived from kpss

limited 1

=

3

$'>%>$%

7 !ash %.%%7

penalt a>! %.%%7

0 being penalt re!eived from peps

limited 1

=4

$'>%>$%7

intereste&penses B.3

!ash B.3

0 being pament of interest

e&penses 1

=7

$%>%>$%7

disposale&penses %.%B



!ash %.%B

0 being pament of waste disposal

e&penses 1

==

3>%>$%7

salare&penses .'7

!ash .'7

0 being pament of salar

e&penses 1

='

3>%>$%7 !ash =.'7

interest earned =.'7

0 being interest earned from

inter!orporate market 1

:. L6D96R A78;3,
















PARTI?2LAR debit !redit

!ash3%.$B

==

land 3=%%inter!orporate balan!e 33'

e)uipment 4%.7a!!umulateddepre!iation -4.%7 %

investment =$7

pur!hases %

m>s aaa limited %

A>! re!ievable %

#>s 9! limited %

#>s kaks limited %

#>s kpss limited %m>s peps limited %

m>s fam limited %

m>s hola limited %

m>s wpi limited %

m>s 9kl limited %

loan 4=%B

paable %

provision for bad debts %

!apital

$B3.

B

sales'.4

'7

penalt earned %.4=B


dis!ount earned .47

?/@( 4B.7=

medi!al e&penses %

se!urit e&penses 7

salar e&penses .'7

tele e&penses %

fuel e&penses %.$$

maintainen!e e&penses 4

registeration e&penses .7

transport e&penses 3

ta& paid $$.%B

water e&penses $

internet e&penses %

interest e&penses 3B.:

disposal e&penses %.$7



btlnkng e&penses %

ele! e&penses $

envirm e&penses %

inaug e&penses %

lab e&penses %

depre!iation e&penses 4.%7provision for bad debte&penses % .7%%7

total=B'$.%

B7=B'$.%

B7



5. PR7=*3 A;D L7,, A78;3

P>L (TAT*#*8T ;/R >B>$%7-3>B>$%70All +gures in Rs lakhs1

9ross ,al's '.%B';'t sal's '.%B'

less 79, -4B.7=

9ross Pro>t $$.7$'

less *KP*8(*( inaug e&penses %

se!urit e&penses -7

ele!t e&penses -$

water e&penses -$

tele e&penses %

internet e&penses %lab e&penses %

salar e&penses-

.'7

disposal e&penses -%.$7

btnking e&penses %

bad debt e&penses .7%%7

medi!al e&penses %

fuel e&penses -%.$$

maintainen!e e&penses -4

registeration e&penses -.7

transport e&penses -3

less-

$:.'$ -$:.'$

6B*3DA -7.=:$7

less depre!iation e&penses -4.%7

7p'ratingPro>t -:.'4$7

add dis!ount earned .47

/TH*R I8?/#* penalt re!eived %.=B


add B.3=B B.3=B6B*3 -.3'47

less interest e&penses -3B.:

6B3 -

4%.$B47

less mun!ipal ta& -$$.%B

PA3 -

=$.3:$7

;63 PR7=*3 -



=$.3:$7

#. BALA;6 ,H663

5>L sheet for >:>$%7-3%>:>$%70All +gures in I8R Lakhs1

?urrentassets loans 4=%B

!ash3%.$

B== paable %

inter!orporatebalan!e 33'

provision for baddebts %

total !urrentassets

4='.$B== total debts 4=%B

!apital$B3.

3

P>L TRA8(;*R

-=$.3:$

7

% Total !apital0/.*1$$%.'

3'7

;i&ed assets

land 3=%%

e)uipment4%.

7

a!!umulated

depre!iation

-4.%

7 3=.47subidar>a!)uistition =$7

total +&edassets

7$=.47%%

Total assets='$B.'

3' Total Debt and?apital

=$'B.'3'



0.7?PL*A;6 R6P7R3

?apital remaining , $B3.$ lakhs

Long term loans on starting of month, 34%%4%% lakhs


*&pe!ted life sa" % ears 0$% months1

#onthl depre!iation is assumed to be % based on the !al!ulations given below

Pow0%.:"$%1%.%%%%%3$$ whi!h is appro&imatel e)ual to <ero

In ten ears the value of e)uipment would be!ome a meager I8R = from I8R 7% lakhs


% of 4%.74.%7

A!!umulated depre!iation Dr. 4.%7

To depre!iation e&penses ?r. 4.% 7




?learl in o!tober $%7" !ash sales amount to 3.34 lakhs

?learl in o!tober $%7" !redit sales amount to 73.= lakhs

Hen!e ratio 0!redit sales> !ash sales173.=>3.34 4.%


?ash pur!hases in !o!tober $%7 amount to $. lakhs

?redit pur!hase in the same period amount to 3=.4 lakhs

Hen!e ratio 0!redit pur!hase> !ash pur!hase13=.4>$. 3.%%B



#ore than $% of the re!eivable is delaed b one half of the !redit sales period

?redit sales period is $ weeks

Total re!eivables are 73.= lakhs

Re!eivables from kpss" peps" limited were re!eived in 07-$1 das

Invoi!e are so" so%

i.e delaed b half !redit period

their amount was 0=.=43.B1 %.47 lakhs

per!entage of total re!ievables 0%.47>73.=1G%% :.4:




Those are !redit sales invoi!ed ss and so" ss%.

The will be paid in tist month and will be penali<ed there

;or referen!es "/!tober transa!tions !an be !he!ked

Period 3" o!tober " transa!tion number =%"= be !he!ked.

Interest on outstanding long term loan is being paid monthl E% p.a

It !an be !he!ked at september " transa!tion number no =4


;or referen!e " (eptember Transa!tion number =:

I have divided the loan paable into =% monthl installments

34%%>=% 7= lakhs4%%>7BB% lakhs

Interest on the outstanding loan amount is paid monthl E% p.a

(ales volume will in!rease b % in (eptember


(ales volume August 0bottles1 (eptember

0bottles1

/!tober0bottles

1$7%%% $'7%% 3%$7%$7%%% $'7%% 3%$7%$7%%% $'7%% 3%$7%$7%%% $'7%% 3%$7%$7%%% $'7%% 3%$7%$7%%% $'7%% 3%$7%%%%% %%% $%%%%%% %%% $%%%7%%% =7%% B"7"%%%7%%% =7%% B7%%%7%%%% 77%%% =%7%%

Total $"7%"%%% $"'7"%%% 3%$7%%



?learl the total sales volume in!rease b %

(ales pri!e has in!rease b 7 in o!tober 0$%----$----------$$.%71

;or referen!e " kindl observe the /!tober transa!tions



Pur!hase Pri!e in (eptember of same )uantit of pur!hases was 44 lakhs

Pur!hase Pri!e in /!tober of same )uantit of pur!hases was 4B.=$ lakhs

An in!rease of 7 a!ross 7 das twi!e

.%7G.%7.%$ therefore a net in!rease of %.$ should be there

Per!entage in!rease 0a!tual1 %.7

?osts su!h as disposal e&penses" fuel e&penses" ele!tri!it e&penses" water

e&penses remain stable over the period.

The +rm was war of putting !ash in the market during the +rst month of its

operations. It wanted to get an idea of a!tual dail > monthl e&penses and a!t

a!!ordingl. (o for august" the +rst month it does not deplo mone in inter

!orporate market.

It however does the same from (eptember

/n last da of september " a lot of !ash was transferred to inter !orporate market. 3%%lakhs were withdrawn during the month of (eptember

The interest is re!eived E= pa for the month !orresponding to the time duration and

amount in inter !orporate balan!e

B das, =3' lakhs



$$ das, 33' lakhs

Total interest earned , =.'7 lakhs

;or referen!e " (eptember" transa!tion number ='

# !redit sales period was 4 das. I have assumed the doubtdul>bad debts to be

appli!ate over the value of re!eivable.

#uni!ipal ta& is paid at the beginning of ever !alendar month. The !losing owner

e)uit of st month i.e (eptember is !al!ulated in balan!e sheet and its is paid

as muni!ipal ta&.

;or referen!e " see transa!tion number " /!tober period


(alar paid .'7 lakhs

(ales '.%B' lakhs

(alaries paid as a per!entage of sales =.7$


/!tober has =' transa!tions with everda having more than two transa!tions" if an at

all.

Documents

Ledgers Aug