” so, Asriving rith Origine) foumuta 1 Wek Income Sherchotasr's Equity. 7S Aatmile ore as vnclir lacks Roe = KYZ ~ weenie Rs. 2926) ~ Wek Ihepme Ra. 212 lachs Asses. 29987 lakhs + Shoreheldar's Equity 18872 lakhs totadate Peter en Equi hy Using Dupont model + jog 7 SO ek profit Mangia + Mek income “Sales S212 L106 24201 2 te Bale Bor = ® Assets Turnover - 29261 ¥ (00 2484 neoas e Equihy hultiplie 2 27497 (3892 = 2.06 RoE = Ith. 24x toes ¥ 2666 = Bt-e2,,| pile Common ize Analysis , Comparstive Analg “Fina Analg ae ee Stati munt “pres of nencial Analy oe Cn the basi fen tke Eaale molt % Operation, Poms px Chanel Into nal Horizantal "Vertical Le ee ' : oe fe ee : Comparca pith the base. Gas Selected fromthe Same year 7. S wh ow Pag yt at —rr abso | solute 2024 202s | Uengein | Change tn digue- preding. “Assote + co : Frond A oo I at- ~ Trend Analysis is sed to reveal patterns in’ data Covering Successive periects “Trend Anolysis period Ant Prcent > SONS Pericd | . : Base parted Amt % loo” Verte! # hot i aatenrage "Common — size statements! Lo ry . sh : Caleta Common - size Percent Comman- Size wey : unt, . Peeant = A nAysis Amount Boke Amount Financial statement! Bank Ama Batante sheet “Tetl Ascot Irrome stati ments, - Revenuer tat fe baw anJotte * Onere s Cost accounting. esting the Fechnique and process of ascertaining cast is Enowse ot Costing. cost . a tthe amount expendihus Cachsel ov natenat) inured en, o athibutablee ty. Classification of lost , a given ting : he ifort bares of cost classification are: © By time (Aictrical , pre cites mined) Btisterical Costs 1 Suck cost au avoilabu only when the procisctlon A petfador thing has abescy been dont, ® pre- datearmined costs «there costs au collated Lefer hey one inured en> He base oh the tesk 4 ~Ustmeted cost ~ Standard Cost ® By Ratone or “Element @® Wateial ‘ : > Divect Meleial 1 be costly Haterbu te the onik SGT AUN mertriol Specfioly punchared Jor a parteulor job/protss TIndived material + oa ‘te produchtey and sohten dante D Labenr ts ws ae D "I Expenses ! Dire Expenses sindret Expenses.oi gels ® By degree ‘hyn cenbilihy te the , product C direct, ticivett) ° B @® Association with the product, Cost Certic. C af é he F » According to the chastened Instihati of emenk accourtact, donden , Cost centre means, “a preduchon (od Service location | function , achvity ox: ifen. of equipments hose’ cob ay atbibt te the ‘cost criti, Cost dentae stig thn Ameallixt Organisations Sib unit "for hie. Sepaacti cest Collection ie alts For exempl. , althengh an assembly dept tay be _ Supervised by one forerman sik maw wast devel’ adsenbly Ness, 3 Cod Unik, oh ete pieg alice en tie “A unit of product ( ~Sepaniting éccts “into Smater “cb- divisions” : ten : fos Hine est Tadusby [Product « so i Cest> nit + Aucte mobile number, Br seen too? bike, +: ~ Cemant TTenne. i tt TTenne ~ bilometie ” + Transport | . = kilemiiu” eS bee occa yn, PaSSengenr Blew __ Methods of Coating f frag pWsifieng? hs tab 8 + Rb ectnge [eiating prepa shop.iithip- building! sete J) = Unit costing > [Brite making » Plone mille , eran tons Batch. Costing -> [hatch bose] ‘ + Prous Cocting > Tale industies + $B, Peper] . ing, Costing, Sreail penal tyeel Operating, Costing fetanye cransport watt 2 tert supply srtelephone- . Contract. Cotting, + [ butlaing senstruchon’] hesiptal’ seavicesTetkaiques let a ‘ + The folowing techniques of Costing ore used by the psrarbe turd ng — Conventional ak the achiral Cost increased fa a produck. = Stondord Costing Pre - detixncining costing. = Masa inal costing. Ascentainment of marginal Cosh by aliffpetnting bitieen A Variables Cost and effect of profit volume changes — Unifom Costing + Standardized principles Gr) methods >} costing * fined + Th ig « place te house Suse Whee Counting Reppert Administration expensesaltel! AMD Unit-s . Cost __ problems @ From the following ‘information prepare a cott sheet fer “the z Month of } Portinkar. ee bk, Opeedy Stok gf vous matric on i as aspoo CD purchore of Yous materiale 21400 eo Coanioge en purchases 100 © loc ing Stock of row macticials . Cb 200) FOP et Fook tmtet conn _21 800, WW Divek w 17 200 Dive expenses (200 a : Prin cock ute '® — Factouy overheads wieon) © Non productive wages foo work cost *4 300 ® Administrative overheads. 3200 ~~ t Cost % produchba He Selling a dis hibution Overheads Selling Overheads. © #200 Cost of cole Sb700 Peopit Gee ( @ale of finished geess) Sales 12 300 : | hoot- © Pas Hartos, Direct wages pind materials Pyime cost Factory overhende. = Power _ Sfovekeeper's wo - Fad vent + Of vert facay plant (Repaiss) - consumablss Stoves ~ oil » wots - Foremen's $ ~ Factory Ughting { pepreciaen) > Fretary plant® work cest + Administration oredend + orbce rent - Ofte Belding Lecpeitt) - Direct's fees - “Telephone rent = etia Ughthg, PHtce bualeling ( pepreuiation) a manager’ eect fit. Stabe . _ ay postage. Cost of priduction. “Salling x cli hibition Overhead. erlamenie ciolesien ~ Advextisi - Trawling ex ~ bsorchoure vent Cost of Sala. Progit Salar. Re (<0 000 $00 000 + 2800 S000 25-000 17500 12. $00 12. $00 1800 2§00 S1800 2500 42500 brso tas aso b2as0 as'o00 i 2900 i250 S43ts 6280 brs 2.500 2600 (1500 & 50 000 137500 pen GIeEtey e434 SI4375 133l25 AreIs00fe 4 n—_—_— eC @ —— postuim i retaal 12 400 13232 labour 22H 25358 Prime cost Beat 34440 Be 545 Factouy ovediesd « a (Works bee Ovuckercl te 1807. labour) 22540 25358 Work Cort s7480 63448 Administration ovechsed : ( 24% ex work Zech) (4370 tome7 Cost of producti ocn “4935 Selling overhead: 4 - = oct of Sales 128 49935 Pott blgo 8b gales 12000 a5too Ne- et units seta S20 ~ 180 cost Junit —N*8%/s20 136-17 mE = toa ee Probe fust — 6160/5 4.2 FES re ag 71e0 : Provision fou ing. 3) Hit not be Contid&ued Particulars. Cock Pas, a c * tudt ‘Direct material Direk wages 33000. - | piveck Expenses 3000 Prine cost. 2000 Pate os ! —te0e|, | “sp008 ~ Onpribactive wages eS Foley ent 2 Taxes fate . 7 $00 - Fa Ughhi + ea seg a - Factouy 1 Uso = tive power ree mee - eee| re Upireters fees - porks - Focteny chan 2 ractouy station’uy. loose “Tecls povitten stg - patra Supply. - Facto Insusante . ~ Depreciation ef plant peed - Deprecintion work test. Administrtten overhead t _ Directors dec - offi -S office expenses - ethic Shah ~ Rent ATTaxct ef ge | mofpte nsuranee — ugk ~ Expenses = Papreciation on office Belding. - Bank charges est of prduchon. gelling «4 Dinhibution S863! — Rent of porchoute. - Dep: on aeli Vang - Bad Pebts “ - amar = Sal dept 3. 7 ~ Upbkarp ot delivery van — Comnu'ssien on gases Cost of Satu. | 1000 soo 150 1200 woo 2000 Bb250 2000 1ec0 sO SSso 200 160 Boo iso 100 4600 lo 250 2200 Reece ti1400PO (© Ae ranefe chering of tn arhele dusing Hh mel °F Pe-aoq = 1500 iv , | cost . elie | unit z ey) Divert mateust Consmmed 52.00°/1 5000 3-47 $2000 Divet ages 1s60°/;sp00 | 10% t=-be0 a, [ee ers Prime cost Gs 67 600 Factory Overhiade 1 | / machine hows (100 x 4) | 0-29 4 400 lwork. cost | ae 72. 000 Adminighation Overhead : | Obie Overkesd te-/, af (work, cect) 0. 4 10'?d0 Cost of prclucten oo s3 92 00 O)ubabhing Orerkernd Clocing jee of Intsheck goods. . (ts000 - 13005 x sy eaes(s22%¢ , Cost ef goods solel 5.82. 74520 OP Salting & dithibution ov CtBsv0 ¥ 9.25) oO: 2g 3375 et sate. [ere | Tea S77 progit 28 1b 6os Soles (18500 ¥ 7) = Syste