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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.
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#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 $%7C august" (eptember" /!tober
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$. (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("($"15%
1. 3RA;,A3*7;,
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t&nno. date parti!ulars debit A>!
!reditA>!
debitamount
!reditamount
;ilter
>B>$%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
$$=>B>$%7
bought raw water agen! for onemonth on !redit with invoi!e numberpa3 pur!hases
A>!paable 7 7
$3=>B>$%7 paid for the lab e&penses
labe&penses !ash $7 $7
$4'>B>$%7 paid 9oining salar to (r. s!ientists
salare&penses !ash
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$4'>B>$%7 paid 9oining salar to 9r. s!ientists
salare&penses !ash
B>B>$%7 holida,,,produ!tion begins tomorrow %
$7:>B>$%7
!ash re!eived due to %%%% bottles of water sold to ab! !ompan E$% I8Rper bottle !ash sales $ $
$=
:>B>$%
7
bought empt bottles for !rore at
!redit with invoi!e number pa4 pur!hases
A>!
paable $ $
$'$%>B>$%7
sold %%%% bottles to def !ompan E$% per bottle C!ash re!eived !ash sales $ $
$B$%>B>$%7
sold $7%%% bottles to ghi !ompan E$% per bottle on !redit with invoi!enumber sa
#>s ghilimited sales 7 7
$:$>B>$%7
!ash re!eived due to %%%% bottles of water sold to ab! !ompan E$% I8Rper bottle !ash sales
3%$>B>$%7
e&penses towards disposing oF thewaste produ!ed
disposale&penses !ash %.7 %.7
3
$$>B>$%
7
sold %%%% bottles to def !ompan E
$% per bottle C!ash re!eived !ash sales
3$$$>B>$%7
sold $7%%% bottles to ghi !ompan E$% per bottle on !redit with invoi!enumber sa$
#>s ghilimited sales 7 7
33$3>B>$%7 +rst debottlene!king e&penses
btlnknge&penses !ash $% $%
34$4>B>$%7
paid towards getting 8/? fromenviroment board
envirmente&p !ash
37$4>B>$%7
!ash re!eived due to %%%% bottles of water sold to ab! !ompan E$% I8Rper bottle !ash sales $ $
$7>B>$%
7 Holida %
3=$=>B>$%7
e&penses towards disposing oF thewaste produ!ed
disposale&penses !ash %.%3 %.%3
3B$=>B>$%7
sold $7%%% bottles to ghi !ompan E$% per bottle on !redit with invoi!enumber sa3
#>s ghilimited sales 7 7
3:$'>B>$%7
sold $7%%% bottles of water sold to 9kl!ompan E$% I8R per bottle on!redit with invoi!e number sa4
#>s 9kllimited sales 7 7
4%$'>B>$%7
e&penses towards disposing oF thewaste produ!ed
disposale&penses !ash %.%3 %.%3
4$$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 $ $
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4=3%>B>$%7
e&penses towards disposing oF thewaste produ!ed
disposale&penses !ash %.%3 %.%3
4'3>B>$%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 $7
!ash
0being pur!hase of +&ed assets 1
' 4>B>$%7 e)uiment $7
!ash
0being pur!hase of +&ed assets 1
B 7>B>$%7 pur!hases
!ash
0being pur!hases in !ash 1
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: 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
$$ =>B>$%7 pur!hases 7
A>! paable
0being pament of lab e&penses 1
$3 =>B>$%7 lab e&penses $7
!ash
0being pament of salar e&penses 1
$4 '>B>$%7 salar e&penses
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!ash
0being pament of salar e&penses 1
$4 '>B>$%7 salar e&penses
!ash
0being pament of salar e&penses 1
$7 :>B>$%7 !ash $
sales
0being sales in !ash 1$= :>B>$%7 pur!hases $
A>! paable
0being pur!hase on !redit 1
$' $%>B>$%7 !ash $
sales
0being sales in !ash 1
$B $%>B>$%7 #>s ghi limited 7
sales
0being sales on !redit to ghi limited 1
$: $>B>$%7 !ash sales
0being sales in !ash 1
3% $>B>$%7 disposal e&penses %.7
!ash
0being pament of disposal e&penses 1
3 $$>B>$%7 !ash
sales
0being sales in !ash 1
3$ $$>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
0being pament of disposal e&penses 1
3B $=>B>$%7 #>s ghi limited 7
sales
0being sales on !redit to ghi limited 1
3: $'>B>$%7 #>s 9kl limited 7
sales
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0being sales on !redit to 9kl limited 1
4% $'>B>$%7 disposal e&penses %.%3
!ash
0being pament of disposal e&penses 1
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
0being pament of salar e&penses 1
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
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:. L6D96R 6;36R*6,
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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:
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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
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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.$$
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6B3 -
%'.7=
Less mun!ipal ta& %
PA3 -
%'.7=
;63 PR7=*3 -
%'.7=
5. Balanc' sh''t
5>L sheet for >B>$%7-3>B>$%70All +gures in I8R Lakhs1
?urrent assets loans 3344
!ash44.4
4 paable 3%
inter!orporate balan!e B3'provision for baddebts 3
total !urrentassets
:B.44
:B.44 total debts 33''
#>s aaa limited 7
#>s ghi limited 7
#>s famlimited B
#>s holalimited 7 !apital $3:'
#>s wpi limited $ P>L TRA8(;*R
-%'.7
=
#>s 9kl limited 7
totalre!ievables 4% 4%
$%.44 Total !apital0/.*1
$$B:.44
inventor %$%.
44
;i&ed assets
land 3=%%
e)uipment7%
a!!umulateddepre!iation
-7 47
subidar>a!)uistition 3=47 3=47
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total +&edassets
7=7=.44
Total assets7===.
44 Total Debt and?apital
7===.44
7===.44 7===.44
0. 7?PL*A;6 R6P7R3
;or the period >B>$%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
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% 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
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*#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.
;or referen!e " kindl observe the (eptember transa!tions
?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
?osts su!h as disposal e&penses" fuel e&penses" ele!tri!it e&penses" water e&penses
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.
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,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
e&penses towards disposing oF thewaste produ!ed
disposale&penses !ash %.%3 %.%3
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
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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$$>:>$%7 fuel e&penses
fuele&penses !ash %.%B %.%B
334>:>$%7 medi!al test of the labourers
medi!ale&penses !ash % %
344>:>$%7 sold 77%% bottles E $ per bottle. !ash sales .77 .77
377>:>$%7
sold %%% bottles of mineral water E$ per bottle !ash sales $.3 $.3
3=7>:>$%7 fuel e&penses
fuele&penses !ash %.%3 %.%3
3'
=>:>$%
7 waste disposal e&penses on !ash
disposal
e&penses !ash %.33 %.33
3B=>:>$%7 pament done against invoi!e ps
A>!paable !ash 7.B4 7.B4
3:=>:>$%7 pament done against invoi!e ps$
A>!paable !ash B.44B B.44B
4%'>:>$%7 pament done against invoi!e ps3
A>!paable !ash 7.$B 7.$B
4'>:>$%7 pament done against invoi!e ps4
A>!paable !ash $.$ $.$
4$'>:>$%7
4 dis!ount availed against timelpament against invoi!e ps
A>!paable
dis!ountearned %.== %.==
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43'>:>$%7
4 dis!ount availed against timelpament against invoi!e ps$
A>!paable
dis!ountearned %.37$ %.37$
44'>:>$%7
4 dis!ount availed against timelpament against invoi!e ps3
A>!paable
dis!ountearned %.$$ %.$$
47'>:>$%7
4 dis!ount availed against timelpament against invoi!e ps4
A>!paable
dis!ountearned %.%BB %.%BB
4='>:>$%7
se!ond debottlene!kingundertaken,!ontra!t given to neumag
btlnknge&penses !ash $7 $7
4' '>:>$%7 bought pa!kaging material in !ash pur!hases !ash . .
4B'>:>$%7 pament re!ieved against invoi!e sa% !ash
#>s famlimited 3 3
4:'>:>$%7
penalt !harged for late pamentagainst invoi!e sa% !ash
penalta>!
%.%%B
%.%%B
7%'>:>$%7 pament re!ieved against invoi!e ss4 !ash
#>s 9!limited 7.''7 7.''7
7'>:>$%7 pament re!ieved against invoi!e ss$ !ash
#>s aaalimited 7.''7 7.''7
7$'>:>$%7 pament re!ieved against invoi!e ss3 !ash
#>s kpsslimited 7.''7 7.''7
73'>:>$%7 pament re!ieved against invoi!e ss7 !ash
A>!re!ievables 7.''7 7.''7
74B>:>$%7 old ma!hines repaired and ad9usted
maintenan!ee&penses !ash 7.''7 7.''7
:>:>$%7 da shutdown taken, <ero produ!tion %
77:>:>$%7 maintenan!e a!tivities
maintenan!ee&penses !ash %.7 %.7
7=$%>:>$%7
sold $'7%% bottles to kaks limited E $
per bottle on !redit with invoi!enumber ss=
#>s kakslimited sales 7.''7 7.''7
7'$%>:>$%7
sold %%% bottles to peps limited E$ per bottle !ash sales $.3 $.3
7B$>:>$%7 pament re!ieved against invoi!e ss= !ash
#>s kakslimited 7.''7 7.''7
7:$>:>$%7
sold %%% bottles to 9al !orpo limitedE $ per bottle on !redit with invoi!enumber ss'
#>s 9!limited sales $.3 $.3
=%$>:>$%7 fuel e&penses
fuele&penses !ash %.%3 %.%3
=$$>:>$%7 waste disposal e&penses on !ash
disposale&penses !ash %.%3 %.%3
=$$$>:>$%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
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7 limited
==$4>:>$%7 fuel e&penses
fuele&penses !ash %.%3 %.%3
='$4>:>$%7 waste disposal e&penses
disposale&penses !ash %.%3 %.%3
$B>:>$%7
strike
%
$:>:>$%
7 %
=B3%>:>$%7 paid salar to emploees
salare&penses !ash .'7 .'7
=: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
0 5eing pur!hases on !redit 1
'$>:>$%7 pur!hases 7.7
A>! paable 7.7
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0 5eing pur!hases on !redit 1
B$>:>$%7 pur!hases $.$
A>! paable $.$
0 5eing pur!hases on !redit 1
:$>:>$%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
0 5eing pur!hases in !ash 1
=
3>:>$%7 pur!hases .
!ash 3
0 5eing pur!hases in !ash 1
'
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
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sales $.3
0 5eing sales in !ash 1
$%
=>:>$%7 #>s kaks limited 7.''7
sales 7.''7
0 5eing sales on !redit to kaks limited 1
$
=>:>$%7 !ash .77
sales .77
0 5eing sales in !ash 1
$$
'>:>$%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
0 5eing pament of disposal e&penses 1
$'
B>:>$%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
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%7 e&penses
!ash 7.'7
0 5eing pament of maintainen!e
e&penses 1
3$
$>:>$%7 fuel e&penses %.%B
!ash %.%B
0 5eing pament of fuel e&penses 1
33
4>:>$%7 medi!al e&penses %
!ash %
0 5eing pament of medi!al e&penses 1
34
4>:>$%7 !ash .77
sales .77
0 5eing sales in !ash 1
37
7>:>$%7 !ash $.3
sales $.3
0 5eing sales in !ash 1
3=
7>:>$%7 fuel e&penses %.%3
!ash %.%3
0 5eing pament of fuel e&penses 1
3'
=>:>$%7
disposale&penses %.33
!ash %.33
0 5eing pament of disposal e&penses 1
3
B
=>:>$
%7 A>! paable 7.B4!ash 7.B4
0 5eing !ash pament done against
pur!hases 1
3:
=>:>$%7 A>! paable B.44B
!ash B.44B
0 5eing !ash pament done against
pur!hases 1
4%
'>:>$%7 A>! paable 7.$B
!ash 7.$B
0 5eing !ash pament done against
pur!hases 1
4
'>:>$%7 A>! paable $.$
!ash $.$
0 5eing !ash pament done against
pur!hases 1
4$
'>:>$%7 A>! paable %.==
dis!ount earned %.==
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A>! re!ievables 7.''7
0 5eing !ash pament re!eived for
pur!hases 1
74
B>:>$%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
0 5eing sales on !redit to kaks limited 1
7'
$%>:>$%7 !ash $.3
sales $.3 0 5eing sales in !ash 1
7B
$>:>$%7 !ash 7.''7
#>s kaks limited 7.''7
0 5eing !ash pament re!eived for
pur!hases from kaks limited 1
7:
$>:>$%7 #>s 9! limited $.3
sales $.3
0 5eing sales on !redit to 9! limited 1
=%
$>:>$%7 fuel e&penses %.%3
!ash %.%3
0 5eing pament of fuel e&penses 1
=
$$>:>$%7
disposale&penses %.%3
!ash %.%3
0 5eing pament of disposal e&penses 1
=$
$$>:>$%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=
0 5eing sales on !redit to kaks limited 1
=4
$3>:>$%7 #>s 9! limited 3.4=
sales 3.4=
0 5eing sales on !redit to 9! limited 1
= $3>:>$ !ash $.3
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7 %7
#>s 9! limited $.3
0 5eing !ash pament re!eived for
pur!hases from 9! limited 1
==
$4>:>$%7 fuel e&penses %.%3
!ash %.%3
0 5eing pament of fuel e&penses 1
='
$4>:>$%7
disposale&penses %.%3
!ash %.%3
0 5eing pament of disposal e&penses 1
=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
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3. L*D@*R A??/28T(
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4. ADJ8,36D 3R*AL BALA;6
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 $7
ele! e&penses %
envirm e&penses %
inaug e&penses %
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lab e&penses %
depre!iation e&penses 4.7
provision for bad debt
e&penses
.7%%7
total 7=''.=
'3
7=''.=
'3
#.0.
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PR7=*3 A;D L7,, A78;3
P>L (TAT*#*8T ;/R >:>$%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 -$$.%7
registeration e&penses -.7
transport e&penses -3
less -'4.'4 -'4.'4
6B*3DA -7:.7%%7
less depre!iation e&penses -4.7
7p'rating Pro>t -=4.%%%7
add dis!ount earned .3$
interest earned B.4
add :.4= :.4=
6B*3 -74.74%7
less interest e&penses -$'.'7
6B3 -B$.$:%7
less mun!ipal ta& -$3.:'
PA3 -%=.$=%7
;63 PR7=*3 -%=.$=%7
0. BALA;6 ,H663
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5>L sheet for >:>$%7-3%>:>$%70All +gures in I8R Lakhs1
?urrent
assets loans 3$BB
!ash$%.$
%B paable 3%
inter!orporatebalan!e =3'
provision forbad debts .7%%7
total !urrentassets
B4'.$%B total debts
33:.7%%7
#>s 9! limited 3.4=
#>s kaks
limited :.$37 !apital
$$B:.4
'3
#>s kpsslimited $.3 P>L TRA8(;*R
-%=.$=
%7
#>s aaalimited %
totalre!ievables
7.%%7
Total!apital0/.*1
$B3.$$7
;i&ed assets
land 3=%%
e)uipment 47
a!!umulateddepre!iation
-4.7 4%.7
subidar>a!)uistition
3=4%.7
total +&edassets
3=4%.7
Total assets77%$.
'3 Total Debt and?apital
77%$.'3
77%$.'3 77%$.'3
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0 7?PL*A;6 R6P7R3
?apital remaining , $$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
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 474.7
A!!umulated depre!iation Dr. 4.7
To depre!iation e&penses ?r. 4. 7
?redit sales had to be four times of !ash sales
?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
?redit pur!hase will be three times of !ash pur!hase
?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
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?redit sales term is two weeks
?redit pur!hase term is 47 das
#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$
Penalt is earned over re!eivables delaed b !redit period.
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 '%
*#I on loan paid is paid monthl
;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
;or referen!e " kindl observe the (eptember transa!tions
(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 %
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(ales pri!e has in!rease b 7 in (eptember
;or referen!e " kindl observe the (eptember transa!tions
Pur!hase pri!e will in!rease b 7 semi-monthl.
;or referen!e " kindl observe the (eptember transa!tions
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 %
?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
/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 '$
?osts su!h as disposal e&penses" fuel e&penses" ele!tri!it e&penses" water e&penses
remain stable over the period.Provision for doubtful debts Dr.
To doubtful debt e&penses ?r.
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#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 .'7 lakhs (ales 7'.4 lakhs
(alaries paid as a per!entage of sales $%.34
There are a total of :% transa!tions a!ross 3 months
(eptember has ' transa!tions with everda having more than two transa!tions" if an at
all
7cto&'r
1. 3RA;,A3*7;,
&nno. Date parti!ulars debit A>! !redit A>!
debitamount
!reditamount
>%>$%7 #28?IPAL TAK E /; /* ta& !ash
$$.%B
$$.%B
$ >%>$% sold 3%$7% bottles to kpss limited E #>s kpss sales =.=4 =.=4
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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 $$.%7 per bottle on !redit withinvoi!e number so$
#>s 9!limited sales
=.=4$7
=.=4$7
7
$>%>$%
7
bought pa!king material on !redit with
invoi!e number po pur!hases
A>!
paable B.$3 B.$3
=$>%>$%7
bought reverse osmosis !andles in!ash pur!hases !ash =.%= =.%=
'$>%>$%7
bought bottle fabri!ation material in!ash pur!hases !ash 3.=3 3.:=
B$>%>$%7
bought fro<en plasti! on !redit withinvoi!e number po$ pur!hases
A>!paable :.'$ :.'$
:3>%>$%7
bought raw water agen! for onemonth on !redit with invoi!e numberpo3 pur!hases
A>!paable =.%' =.%'
%3>%>$%7 bought pa!kaging material in !ash pur!hases !ash .$ .$
3>%>$%7 waste disposal e&penses on !ash
disposale&penses !ash %.%3 %.%3
$3>%>$%7
sold 3%$7% bottles to kpss limited E$$.%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'
#>s pepslimited sales
$.==B%7
$.==B%7
$%B>%>$%7
sold $%% bottles to 9al !orpo limitedE $$.%7 per bottle on !redit withinvoi!e number soB
#>s 9!limited sales
$.==B%7
$.==B%7
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$B>%>$%7 pament re!ieved against invoi!e ss !ash
#>s kakslimited 7.''7 7.''7
$$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
fuele&penses !ash %.%3 %.%3
$':>%>$%7 waste disposal e&penses on !ash
disposale&penses !ash %.%3 %.%3
$B%>%>$%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%
#>s pepslimited sales
3.::=3
3.::=3
34>%>$%7 fuel e&penses
fuele&penses !ash %.%3 %.%3
37$>%>$%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
disposale&penses !ash %.%3 %.%3
4$$>%>$%7 availed loan of % !rores from sbi !ash loan %%% %%%
433>%>$%7 availed loan of 4 !rores from pm o9na !ash loan 4%% 4%%
443>%>$%7
a)uired kaladhar mineral waterbottling plant 0total assets 3.7!rores" liabilities %1 on in !ash
investments !ash 7%% 7%%
474>%>$%7
!ommissiong of !hanges in kaladharplant b neumag servi!es
investments !ash %% %%
4=4>%>$%7 pament re!ieved against invoi!e so3 !ash
#>s kpsslimited
=.=4$7
=.=4$7
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4'4>%>$%7
pament re!ieved against invoi!e so4and so= and so: !ash
#>s kakslimited
'.$'BB
'.$'BB
4B=>%>$%7
pament re!ieved against invoi!e so$and soB !ash
#>s 9!limited
:.3%:3
:.3%:3
4:4>%>$%7
registeration !harges for mergingkaladhaar into 9aladhaar
investments !ash $7 $7
7%7>%>$%7
bought empt bottles at !redit withinvoi!e number po4 pur!hases
A>!paable $.43 $.43
77>%>$%7 maintainen!e e&penses
maintenan!ee&penses !ash $ $
7$=>%>$%7
sold 3%7%% bottles to peps limited E$$.%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>%>$%7 salar e&penses
salare&penses !ash .'7 .'7
='3>%>$%7 interest earned !ash
interestearned =.'7 =.'7
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$. J78R;AL 6;36R*6,
;o. Dat'. D'&it'd to r'dit'd fro+
D'&it A+ount!in*;R la)hs%
r'dit A+ount!in*;R la)hs%
>%>$%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.$3
0 being pur!hases on !redit 1
=$>%>$%7 pur!hases =.%=
!ash =.%=
0 being pur!hase in !ash 1
'$>%>$%7 pur!hases 3.=3
!ash 3.:=
0 being pur!hase in !ash 1
B$>%>$%7 pur!hases :.'$
A>! paable :.'$
0 being pur!hases on !redit 1
:3>%>$%7 pur!hases =.%'
A>! paable =.%'
0 being pur!hases on !redit 1
%
3>%>$%7 pur!hases .$
!ash .$
0 being pur!hase in !ash 1
3>%>$%7
disposale&penses %.%3
!ash %.%3
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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 .$
0 being pur!hase in !ash 1
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
0 being sales on !redit to peps
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
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$$
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
disposale&penses %.%3
!ash %.%3
0 being pament of disposal
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
0 being !ash pament done for
pur!hase 1
3$
%>%>$%7 A>! paable %.=3=
dis!ount earned %.=3=
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0 being dis!ount earned against
timel pament 1
33
%>%>$%7
#>s pepslimited 3.::=3
sales 3.::=3
0 being sales on !redit to peps
limited 1
3
4
>%>$%
7 fuel e&penses %.%3!ash %.%3
0 being pament of fuel e&penses 1
37
$>%>$%7 !ash $.3
#>s kpss limited $.3
0 being !ash pament re!eived
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=
0 being !ash pament re!eived
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
0 being pament of disposal
e&penses 1
4$
$>%>$%7 !ash %%%
loan %%%
0 being loan taken 1
43
3>%>$%7 !ash 4%%
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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
0 being !ash pament re!eived
from kpss limited 1
4'
4>%>$%7 !ash '.$'BB
#>s kaks limited '.$'BB
0 being !ash pament re!eived
from peps limited 1
4B
=>%>$%7 !ash :.3%:3
#>s 9! limited :.3%:3
0 being !ash pament re!eived
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
0 being pur!hases on !redit 1
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
0 being !ash pament re!eived
from peps limited 1
74
'>%>$%7 A>! paable $.33$B
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!ash $.33$B
0 being !ash pament done for
pur!hase 1
77
'>%>$%7 A>! paable %.%:'$
dis!ount earned %.%:'$
0 being dis!ount earned against
timel pament 1
7=
'>%>$%7 fuel e&penses %.%B
!ash %.%B
0 being pament of fuel e&penses 1
7'
B>%>$%7
disposale&penses %.%B
!ash %.%B
0 being pament of disposal
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%
0 being !ash pament done for
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
0 being !ash pament re!eived
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
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!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,
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4. ADJ8,36D 3R*AL BALA;6
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
interest earned =.'7
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 $$.%B
water e&penses $
internet e&penses %
interest e&penses 3B.:
disposal e&penses %.$7
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btlnkng e&penses %
ele! e&penses $
envirm e&penses %
inaug e&penses %
lab e&penses %
depre!iation e&penses 4.%7provision for bad debte&penses % .7%%7
total=B'$.%
B7=B'$.%
B7
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5. PR7=*3 A;D L7,, A78;3
P>L (TAT*#*8T ;/R >B>$%7-3>B>$%70All +gures in Rs lakhs1
9ross ,al's '.%B';'t sal's '.%B'
less 79, -4B.7=
9ross Pro>t $$.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 -%.$$
maintainen!e e&penses -4
registeration e&penses -.7
transport e&penses -3
less-
$:.'$ -$:.'$
6B*3DA -7.=:$7
less depre!iation e&penses -4.%7
7p'ratingPro>t -:.'4$7
add dis!ount earned .47
/TH*R I8?/#* penalt re!eived %.=B
interest earned =.'7
add B.3=B B.3=B6B*3 -.3'47
less interest e&penses -3B.:
6B3 -
4%.$B47
less mun!ipal ta& -$$.%B
PA3 -
=$.3:$7
;63 PR7=*3 -
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=$.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$$%.'
3'7
;i&ed assets
land 3=%%
e)uipment4%.
7
a!!umulated
depre!iation
-4.%
7 3=.47subidar>a!)uistition =$7
total +&edassets
7$=.47%%
Total assets='$B.'
3' Total Debt and?apital
=$'B.'3'
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0.7?PL*A;6 R6P7R3
?apital remaining , $B3.$ lakhs
Long term loans on starting of month, 34%%4%% lakhs
Depre!iation is b written down value
*&pe!ted life sa" % ears 0$% months1
#onthl depre!iation is assumed to be % based on the !al!ulations given below
Pow0%.:"$%1%.%%%%%3$$ 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
Depre!iation is provided in +rst month
% of 4%.74.%7
A!!umulated depre!iation Dr. 4.%7
To depre!iation e&penses ?r. 4.% 7
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?redit sales had to be four times of !ash sales
?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.%
?redit pur!hase will be three times of !ash pur!hase
?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
?redit sales term is two weeks
?redit pur!hase term is 47 das
#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:
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Penalt is earned over re!eivables delaed b !redit period.
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
*#I on loan paid is paid monthl
;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
;or referen!e " kindl observe the (eptember transa!tions
(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%$7%%
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?learl the total sales volume in!rease b %
(ales pri!e has in!rease b 7 in o!tober 0$%----$----------$$.%71
;or referen!e " kindl observe the /!tober transa!tions
Pur!hase pri!e will in!rease b 7 semi-monthl.
;or referen!e " kindl observe the (eptember transa!tions
Pur!hase Pri!e in (eptember of same )uantit of pur!hases was 44 lakhs
Pur!hase Pri!e in /!tober of same )uantit of pur!hases was 4B.=$ lakhs
An in!rease of 7 a!ross 7 das twi!e
.%7G.%7.%$ therefore a net in!rease of %.$ should be there
Per!entage in!rease 0a!tual1 %.7
?osts su!h as disposal e&penses" fuel e&penses" ele!tri!it e&penses" water
e&penses remain stable over the period.
The +rm was war of putting !ash in the market during the +rst month of its
operations. It wanted to get an idea of a!tual dail > monthl e&penses and a!t
a!!ordingl. (o for august" the +rst month it does not deplo mone in inter
!orporate market.
It however does the same from (eptember
/n last da of september " a lot of !ash was transferred to inter !orporate market. 3%%lakhs were withdrawn during the month of (eptember
The interest is re!eived E= pa for the month !orresponding to the time duration and
amount in inter !orporate balan!e
B das, =3' lakhs
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$$ 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
(alaries paid is between 0%-3%1 of sales
(alar paid .'7 lakhs
(ales '.%B' lakhs
(alaries paid as a per!entage of sales =.7$
There are a total of :% transa!tions a!ross 3 months
/!tober has =' transa!tions with everda having more than two transa!tions" if an at
all.