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Natasha FA

The document provides a financial summary for BCP from April 1 to April 2, 2025, detailing bank accounts, transactions, trial balance, balance sheet, profit and loss account, cash flow summary, and ratio analysis. It includes opening and closing balances, various transactions such as payments and receipts, and key financial ratios. The financial data indicates a net loss and outlines the company's current assets and liabilities.

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adityasaini15052007
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20 views8 pages

Natasha FA

The document provides a financial summary for BCP from April 1 to April 2, 2025, detailing bank accounts, transactions, trial balance, balance sheet, profit and loss account, cash flow summary, and ratio analysis. It includes opening and closing balances, various transactions such as payments and receipts, and key financial ratios. The financial data indicates a net loss and outlines the company's current assets and liabilities.

Uploaded by

adityasaini15052007
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

2522146 BCP

Bank Accounts
Group Summary
1-Apr-25 to 2-Apr-25

Page 1
Opening Transactions Closing
Balance Debit Credit Balance

Cash-in-Hand 30,000.00 Dr 10,000.00 40,000.00 Dr


Cash 30,000.00 Dr 10,000.00 40,000.00 Dr
Bank Accounts 4,00,000.00 Dr 2,40,000.00 3,16,300.00 3,23,700.00 Dr
PNB 2,25,000.00 Dr 1,50,000.00 1,91,300.00 1,83,700.00 Dr
SBI 1,75,000.00 Dr 90,000.00 1,25,000.00 1,40,000.00 Dr
Grand Total 4,30,000.00 Dr 2,50,000.00 3,16,300.00 3,63,700.00 Dr
2522146 BCP
Day Book
For 2-Apr-25

Page 1
Date Particulars Vch Type Vch No. Debit Amount Credit Amount
Inwards Qty Outwards Qty
2-Apr-25 Amit Payment 2 1,34,400.00
SBI 1,00,000.00
DISCOUNT RECEIVED 34,400.00

2-Apr-25 Furniture Payment 3 25,000.00


CGST 2,250.00
SGST 2,250.00
PNB 29,500.00

2-Apr-25 Sumit Payment 4 25,000.00


SBI 25,000.00

2-Apr-25 ELECTRICITY BILL Payment 5 10,000.00


PNB 10,000.00

2-Apr-25 TELEPHONE BILL Payment 6 5,000.00


CGST 450.00
SGST 450.00
PNB 5,900.00

2-Apr-25 RENT Payment 7 90,000.00


PNB 90,000.00

2-Apr-25 INSURANCE PREMIUM Payment 8 5,000.00


CGST 450.00
SGST 450.00
PNB 5,900.00

2-Apr-25 SALARIES Payment 9 25,000.00


Salaries Outstanding 25,000.00
PNB 50,000.00

2-Apr-25 Rahul Receipt 2 1,05,840.00


SBI 90,000.00
DISCOUNT ALLOWED 15,840.00

2-Apr-25 BAD DEBT RECOVERED Receipt 3 10,000.00


Cash 10,000.00

2-Apr-25 PROFIT ON SALE OF INVESTMENT Receipt 4 70,000.00


INVESTMENT 80,000.00
PNB 1,50,000.00

2-Apr-25 DRAWINGS Journal 2 12,000.00


PURCHASE 12,000.00

2-Apr-25 LOSS BY PILFERED Journal 3 20,000.00


PURCHASE 20,000.00

2-Apr-25 INSURANCE CLAIM Journal 4 20,000.00


LOSS BY PILFERED 20,000.00

2-Apr-25 INPUT CREDIT REVERSAL Journal 5 1,440.00


CGST 720.00
SGST 720.00

2-Apr-25 SALARIES Journal 6 20,000.00


Salaries Outstanding 20,000.00

2-Apr-25 RENT Journal 7 25,000.00


Rent Outstanding 25,000.00

continued ...
2522146 BCP
Day Book : For 2-Apr-25 Page 2
Date Particulars Vch Type Vch No. Debit Amount Credit Amount
Inwards Qty Outwards Qty

2-Apr-25 DEPRECIATION Journal 8 19,083.00


Furniture 19,083.00

2-Apr-25 EXPENSE Journal 9 5,000.00


Prepaid Expenses 5,000.00

2-Apr-25 Pooja Credit Note 1 8,960.00


SALES RETURN 8,000.00
IGST 960.00

2-Apr-25 Rahul Sales 1 1,05,840.00


SALES 94,500.00
IGST 11,340.00

2-Apr-25 Pooja Sales 2 53,760.00


SALES 48,000.00
IGST 5,760.00

2-Apr-25 Amit Purchase 1 1,34,400.00


PURCHASE 1,20,000.00
CGST 7,200.00
SGST 7,200.00

2-Apr-25 Sumit Purchase 2 16,000.00


PURCHASE 16,000.00
2522146 BCP
Trial Balance
1-Apr-25 to 2-Apr-25

Page 1
Closing Balance
Debit Credit

Capital Account 12,000.00 30,00,000.00


Loans (Liability) 4,50,000.00
Current Liabilities 20,700.00 4,47,140.00
Fixed Assets 34,75,917.00
Investments
Current Assets 11,13,500.00
Sales Accounts 8,000.00 1,42,500.00
Purchase Accounts 1,04,000.00
Indirect Incomes 1,14,400.00
Indirect Expenses 2,19,923.00
Profit & Loss A/c 8,00,000.00
Grand Total 49,54,040.00 49,54,040.00
2522146 BCP
Balance Sheet
1-Apr-25 to 2-Apr-25

Liabilities as at 2-Apr-25 Assets as at 2-Apr-25

Capital Account 29,88,000.00 Fixed Assets 34,75,917.00


Reserves & Surplus 10,00,000.00 Furniture 1,75,917.00
Capital 20,00,000.00 Land and Building 15,00,000.00
DRAWINGS (-)12,000.00 Plant and Machinery 18,00,000.00

Loans (Liability) 4,50,000.00 Investments


Secured Loans 2,00,000.00
Unsecured Loans 2,50,000.00 Current Assets 11,67,192.31
Closing Stock 4,48,692.31
Current Liabilities 4,26,440.00 Sundry Debtors 2,49,800.00
Duties & Taxes (-)4,560.00 Cash-in-Hand 40,000.00
Provisions 33,000.00 Bank Accounts 3,23,700.00
Sundry Creditors 2,41,000.00 Bills Receivable 85,000.00
BILLS PAYABLE 75,000.00 INSURANCE CLAIM 20,000.00
Rent Outstanding 62,000.00
Salaries Outstanding 20,000.00

Profit & Loss A/c 7,78,669.31


Opening Balance 8,00,000.00
Current Period (-)21,330.69

Total 46,43,109.31 Total 46,43,109.31


2522146 BCP
Profit & Loss A/c
1-Apr-25 to 2-Apr-25

Particulars 1-Apr-25 to 2-Apr-25 Particulars 1-Apr-25 to 2-Apr-25

Opening Stock 3,95,000.00 Sales Accounts 1,34,500.00


Kenstar 2,30,000.00 SALES 1,42,500.00
Philips 1,65,000.00 SALES RETURN (-)8,000.00

Purchase Accounts 1,04,000.00 Closing Stock 4,48,692.31


PURCHASE 1,04,000.00 Kenstar 2,17,692.31
Philips 2,31,000.00
Gross Profit c/o 84,192.31

5,83,192.31 5,83,192.31

Indirect Expenses 2,19,923.00 Gross Profit b/f 84,192.31


DEPRECIATION 19,083.00
DISCOUNT ALLOWED 15,840.00 Indirect Incomes 1,14,400.00
ELECTRICITY BILL 10,000.00 BAD DEBT RECOVERED 10,000.00
EXPENSE 5,000.00 DISCOUNT RECEIVED 34,400.00
INSURANCE PREMIUM 5,000.00 PROFIT ON SALE OF INVESTMENT 70,000.00
RENT 1,15,000.00
SALARIES 45,000.00 Nett Loss 21,330.69
TELEPHONE BILL 5,000.00

Total 2,19,923.00 Total 2,19,923.00


2522146 BCP
Cash Flow Summary
1-Apr-25 to 31-Mar-26

Inflow 1-Apr-25 to 31-Mar-26 Outflow 1-Apr-25 to 31-Mar-26

Investments 80,000.00 Current Liabilities 1,90,700.00


INVESTMENT 80,000.00 Duties & Taxes 6,300.00
Sundry Creditors 1,59,400.00
Current Assets 1,05,840.00 Salaries Outstanding 25,000.00
Sundry Debtors 1,05,840.00
Fixed Assets 25,000.00
Indirect Incomes 1,14,400.00 Furniture 25,000.00
BAD DEBT RECOVERED 10,000.00
DISCOUNT RECEIVED 34,400.00 Indirect Expenses 1,50,840.00
PROFIT ON SALE OF INVESTMENT 70,000.00 DISCOUNT ALLOWED 15,840.00
ELECTRICITY BILL 10,000.00
INSURANCE PREMIUM 5,000.00
RENT 90,000.00
SALARIES 25,000.00
TELEPHONE BILL 5,000.00

Total 3,00,240.00 Total 3,66,540.00


2522146 BCP
Ratio Analysis
1-Apr-25 to 2-Apr-25

Principal Groups 1-Apr-25 to 2-Apr-25 Principal Ratios 1-Apr-25 to 2-Apr-25


Working Capital 7,40,752.31 Dr Current Ratio 2.74 : 1
(Current Assets-Current Liabilities) (Current Assets : Current Liabilities)
Cash-in-Hand 40,000.00 Dr Quick Ratio 1.68 : 1
Bank Accounts 3,23,700.00 Dr (Current Assets-Stock-in-Hand : Current Liabilities)
Bank OD A/c Debt/Equity Ratio 0.15 : 1
(Loans (Liability) : Capital Account + Nett Profit)
Sundry Debtors 2,49,800.00 Dr
(due till today) 2,49,800.00 Dr Gross Profit % 62.60 %
Sundry Creditors 2,41,000.00 Cr Nett Profit % (-)15.86 %
(due till today) 2,41,000.00 Cr Operating Cost % 115.86 %
(as percentage of Sales Accounts)
Sales Accounts 1,34,500.00 Cr
Purchase Accounts 1,04,000.00 Dr Recv. Turnover in days 3.13 days
Stock-in-Hand 4,48,692.31 Dr (payment performance of Debtors)
Nett Profit 21,330.69 Dr Return on Investment % (-)0.72 %
Wkg. Capital Turnover 0.18 (Nett Profit / Capital Account + Nett Profit )
(Sales Accounts / Working Capital) Return on Wkg. Capital % (-)2.88 %
Inventory Turnover 0.30 (Nett Profit / Working Capital) %
(Sales Accounts / Closing Stock)

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