Statement Of Profits Integrated Ratio Current Ratio

Sales Return On Capital Employes

less Cost of goods Sold A) EBIT (NP) * 100
A)
Gross Profit Capital Employes
less Operating Expenses Debt service Ratio
Net Profit/ EBIT B) EBIT ( NP )
less Interest Fixed Interest Charges
B)
less Taxes Dividend Payout Ratio
PAT C) Dividend Per Equity Share
EPS
Return on Proprioters Fund C)
D) (NP) EBIT - Preference Dividend
No. of Equity Shares

Solvency Ratio Profitabilitiy Ratios

Debt Equity Ratio
A) Debt Equity Ratio 1
Equity
Propritory Ratio
B) Proprietor's Fund (Equity Capital) 2
Total assets
Fixed assets to Proprietary Fund
1 Depreciated value of Fixed assets 3
Proprietor's Fund (Equity Capital)
Current Assets to Proprietary Fund
2 Value of Current Assets
Proprietary
Funded Debts to Net working Capital
C Funded Debts (Total Long Term Liabitity)
Net working Capital
Funded Debt to Tatal capitalisation
D Funded Debts (Total Long Term Liabitity)
Total Capitalisation

1 Propritors funds Equity capital + Preference capital + Reserve & Surplus - Losses
2 Capital employoed Fixed Assets + Current Assets OR (Fixed Assets + Net Current Assets)
3 Operating Cost Cost of Goods Sold + Adm exp + Selling exp + Distritution Exp + Financial Exp
4 Equity Paid up equity cap + Irredeemable pref shares + Pref cap redeemable after 12 years + re
Debt Long term debt + Debenture + Pref shares redeemable with 12 years
5
Total Capitalisation long term debt + Eequity cap + pref Cap + Reserve & Surplus
6 Net cash flow Net Profit+Depriciation+Good will written off
7 Net working capital current asset - current liability
8 Equity capital employed Paid up capital + Retained earnings
9
 Current Ratio Marking Profitability
Current Ratio Earning Per
1
CA/CL Share
Cash +Debtors+Stock+Prepaid Exp Earning Price
2
BOD+Creditors+Bills Payable+Other Ratio
Quick Ratio// Acidic Ratio Dividend Yield
3
Liquid Asset/Liquid Liability Ratio
CA-Stock-Prepaid Expenses Dividend
4
Current Liability Payout Ratio
Absolute Liquidity Ratio
Cash + Marketable Securities + Debtors
Quick Securities

Profitabilitiy Ratios
Return on Equity Capital
Net Profit - Preferences Dividend * 100
Paid up Value of Equity
Return on Propritors Funds
Net Ratio * 100
Proprietor's Fund
Return on Capital Employed
Net Profit * 100
Total Assets ( Fix assets + Current Assets)

ve & Surplus - Losses

ssets + Net Current Assets)
p + Distritution Exp + Financial Exp
res + Pref cap redeemable after 12 years + reserve & Surplus - Misc Exp.
redeemable with 12 years
Reserve & Surplus
off
Marking Profitability
Net Profit - Payment to Pref Sh-holders
Number of Equity Share
Earning Per Share * 100
Market Price Per Share
Dividend Per Share * 100
Market Valuye Per Share
Dividend Per Share * 100
Earning Per Share
 Balance sheet
Liability Assets
Capital Building
Add Net Profit less depri
Add Int on capital Add Extention to Building/Primises
less Drawings plant & M/c
Less interest on Drawings less depri
Less income Tax Furniture purchases this year ( no depre)
Outstanding Expences Furniture
Wages less depri
Salaries Loose Tools
Other expences less depri @%
Vehicals - cars
less Depriciation @
sundry Debtors
Less Bad debts written off
Less Discount on sundry Debtors @
less RDD @ % on Sundry Debtors (Rs ….)
prepaid Expenses
Prepaid insurance
Prepaid salary
prepaid Taxes
Prepaid advertisement
income received in adv Outstanding Incomes
Rent Interest on loan
Commission commission
interest Rent
Stock ( Closing )/ live
Work in Progress (WIP)
Spears & Parts
Cash in Hand
Cash at Bank
Bills Receivables
Loan & Advances
Bank Overdraft Interest on loan & Advances
Bills payables Investments
sundry Creditors Dividend on Investments
unclaim Dividand Good will
Int accrued but not due Railway Siding

PROFIT & LOSS ACCOUNT

Debit Credit
To Gross Loss By Gross Profit
To Salaries By Interest Received
To Office Rent By Discount Received
To General Exp. By Commission Received
To Administrative Exp. By profit on sales of assets
To Telephone Charges/ Rent By Bad Debt Recovered
To Rates & Taxes By Net Loss transfrered to Capital
To Insurance
To Printing & Stationary
To Posatge & Telegraph
To Int. Paid
To Bank Charges
To Bank interest
To Commission Paid
To Discount Allowed
To Advertisement
To Bad Debts
To Reserve for doubtful Debts
To Carriage Inward
To Carriage Outward
To Depreciation
To Charity
To Loss by Fire
To Loss by Theft
To Loss on sale of asset
To Net Profit transferred to Capital
 Manufacturing Account
Perticulars Debit Perticulars
To Opening Stock Of By Sale of Scrap
To Raw Material By Closing Stock of
To WIP By Raw Material
To Purchases By WIP
To Less Return Outward By Cost of Manufacturing
To Wages By Transferred To Trading A/C
To Carriage Inward
To Fright
To Power Charges
To Coal, Gas & Water
To Heating & Lighting
To Import duty
To Dock Charges
To Royalties on Production
To Depriciation On
To Plant & Machinary
To Fixture
To Patterns
To Moulds
To Factory Building
To Factory Expenses
To Factory Rent & Taxes

Trading Account
To Op. Stock By Sales
To purchases Less Return Inwards
Less Return Outward By
To Trade Exp. By
To Wages By
Add. Wages Outstanding By
To Freight (Railway/ Air) By
To Carriage Inward By
To Dock Dues , Clearing charges By
To Customs duty, Octroi By
To Royalty
To Gross Profit ( Balancing Fig.) By Closing stock
transferred to P&L NotGross Loss if Debit side is hegher
what is the entry for Bad Debt Recovered
Credit