NAME KRATI GARG

ROLL NO 409
QUESTION -1

EMPID NAME OF EMEXPERIENCE IS HRA PAYABBASIC DA HRA

1 ANKITA 4Y 5000 4000 3500

2 SANJANA 5Y 7000 5600 4900
3 PRIYANSHI 7N 9000 18000 0
4 JATIN 2Y 12000 9600 8400
5 YASH 9N 14000 25000 0
6 MAYANK 8N 10000 20000 0
7 ISHIKA 6N 20000 25000 0
8 RISHI 12 Y 6000 12000 4200
9 MOHIT 11 Y 7000 14000 4900
10 AYUSHI 2Y 23000 10000 10000
GROSS (BAS PF IT TAX SURCHARGE TOTAL TAX (TAX+SURCHARGE

12500 1875 3750 0 3750

17500 2625 5250 0 5250
27000 4050 8100 0 8100
30000 4500 9000 0 9000
39000 5850 11700 0 11700
30000 4500 9000 0 9000
45000 6750 13500 900 14400
22200 3330 6660 0 6660
25900 3885 7770 0 7770
43000 6450 12900 860 13760
292100
NET(GROSS-(PF+TOTAL TAX))

6875
9625
14850
16500
21450
16500
23850
12210
14245
22790
QUESTION- 2

Basic Pay for the

Month oF March
2021 10650
Month Of Increment 7
Is HRA payable yes
Amount Of Incremen 325

PAYROLL STATEMENT

MONTH BASIC PAYDP DA DA ARREAR HRA

Mar-11 10650 5325 7189 4793
Apr-11 10650 5325 8147 2876 4793
May-11 10650 5325 8147 4793
Jun-11 10650 5325 8147 4793
Jul-11 10975 5488 8396 4939
Aug-11 10975 5488 8396 4939
Sep-11 10975 5488 8396 4939
Oct-11 10975 5488 9549 3457 4939
Nov-11 10975 5488 9549 4939
Dec-11 10975 5488 9549 4939
Jan-12 10975 5488 9549 4939
Feb-12 10975 5488 9549 4939
 yes
no EFFECTIVE RATE
Jan-10
Jul-10
PAYROLL STATEMENT Jan-11
Jul-11
TA CCA GROSS PF IT TOTAL DEDUCTION NET Jan-12
800 300 29057 2000 2906 4906 24151
800 300 32891 2000 3289 5289 27602 ANNOUNCED RATE
800 300 30015 2000 3002 5002 25013 Apr-10
800 300 30015 2000 3002 5002 25013 May-10
800 300 30898 2000 3090 5090 25808 Apr-11
800 300 30898 2000 3090 5090 25808 Oct-11
800 300 30898 2000 3090 5090 25808 Apr-12
800 300 35508 2000 3551 5551 29957
800 300 32051 2000 3205 5205 26846
800 300 32051 2000 3205 5205 26846
800 300 32051 2000 3205 5205 26846
800 300 32051 2000 3205 5205 26846
 EFFECTIVE RATE
0.35 10000 1
0.45 10325 2
0.51 10650 3
0.58 10975 4
0.65 11300 5
11625 6
ANNOUNCED RATE 11950 7
0.35 12275 8
0.45 0.1 12600 9
0.51 0.06 12925 10
0.58 0.07 13250 11
0.65 0.07 13575 12
13900
14225
14550
14875
15200
QUESTION- 3

Basic Pay for the

Month of March
2011 37400
Month of Increme 7
Is HRA Payable YES Yes
Grade Pay 9000 No

PAYROLL STATEMENT OF M
Month Basic Salary Grade Pay DA DA Arrear HRA
Mar/11 37400 9000 20880 13920
Apr/11 37400 9000 23664 8352 13920
May/11 37400 9000 23664 13920
Jun/11 37400 9000 23664 13920
Jul/11 38800 9000 24378 14340
Aug/11 38800 9000 24378 14340
Sep/11 38800 9000 24378 14340
Oct/11 38800 9000 27724 10038 14340
Nov/11 38800 9000 27724 14340
Dec/11 38800 9000 27724 14340
Jan/12 38800 9000 27724 14340
Feb/12 38800 9000 27724 14340
460000 108000 303626 18390 170400
 10% 10%
AYROLL STATEMENT OF MR. X
Garrears of
TA DA on TA GROSS PF IT Total Ded Net
DA on TA
3200 1440 85840 4640 8584 13224 72616
3200 1632 576 97744 4640 9774 14414 83330
3200 1632 88816 4640 8882 13522 75294
3200 1632 88816 4640 8882 13522 75294
3200 1632 91350 4780 9135 13915 77435
3200 1632 91350 4780 9135 13915 77435
3200 1632 91350 4780 9135 13915 77435
3200 1856 672 105630 4780 10563 15343 90287
3200 1856 94920 4780 9492 14272 80648
3200 1856 94920 4780 9492 14272 80648
3200 1856 94920 4780 9492 14272 80648
3200 1856 94920 4780 9492 14272 80648
38400 20512 1248 1120576 56800 112058 168858 951718
 1 Effective Rate
2 Jan/10 0.35
3 Jul/10 0.45
4 Jan/11 0.51
5 Jul/11 0.58

6 Jan/12 0.65

7
8 Announced Rates
9 Apr/10 0.35 Difference
10 Oct/10 0.45 0.1
11 Apr/11 0.51 0.06
12 Oct/11 0.58 0.07
Apr/12 0.65 0.07
QUESTION- 4

AMOUNT OF LOAN 200000

RATE OF INTEREST 0.10
PERIOD OF PAYMENT 6
PERIODICITY Quaterly 4
EFFECTIVE ROI 0.025
NO. OF INSTALLMENT 24
INSTALLMENT AMOUNT ₹ -11,182.56

LOAN STATEMENT
S.NO. OPENING BALANCE INTEREST
1 200000 5000
2 193817 4845
3 187480 4687
4 180985 4525
5 174327 4358
6 167502 4188
7 160507 4013
8 153338 3833
9 145988 3650
10 138456 3461
11 130734 3268
12 122820 3071
13 114708 2868
14 106393 2660
15 97871 2447
16 89135 2228
17 80181 2005
18 71002 1775
19 61595 1540
20 51952 1299
21 42069 1052
22 31938 798
23 21554 539
24 10910 273
 Bi Monthly 6
Half Yearly 2
Monthly 12
Quaterly 4
Yearly 1

TATEMENT
INSTALLMENT CLOSING BALANCE
-11183 193817
-11183 187480
-11183 180985
-11183 174327
-11183 167502
-11183 160507
-11183 153338
-11183 145988
-11183 138456
-11183 130734
-11183 122820
-11183 114708
-11183 106393
-11183 97871
-11183 89135
-11183 80181
-11183 71002
-11183 61595
-11183 51952
-11183 42069
-11183 31938
-11183 21554
-11183 10910
-11183 0
QUESTION-5

LOAN AMOUNT 400000

RATE OF INTEREST 0.12
TIME PERIOD 5
INITIAL PHASE
PERIODICITY BI-MONTHLY 6
PERIOD 3
AMOUNT TO BE REPAID 0.6 240000
EFFECTIVE ROI 0.02
NO OF INSTALLMENT 18
INSTALLMENT AMOUNT ₹ 19,208.50
2ND PHASE
PERIODICITY BI-MONTHLY 6
PERIOD 2
ROI 0.11
AMOUNT TO BE REPAID 0.4 160000
EFFECTIVE ROI 0.0183333333333333
NO OF INSTALLMENT 12
INSTALLMENT AMOUNT ₹ 14,975.10
TOTAL NO. OF INSTALLMENT 30

LOAN STATEMENT
SR.NO OPENING BALANCE INTEREST INSTALLMENT
1 400000 8000 ₹ 19,208.50
2 388791.49548381 7775.82991 ₹ 19,208.50
3 377358.820877297 7547.17642 ₹ 19,208.50
4 365697.492778653 7313.94986 ₹ 19,208.50
5 353802.938118036 7076.05876 ₹ 19,208.50
6 341670.492364207 6833.40985 ₹ 19,208.50
7 329295.397695301 6585.90795 ₹ 19,208.50
8 316672.801133018 6333.45602 ₹ 19,208.50
9 303797.752639488 6075.95505 ₹ 19,208.50
10 290665.203176088 5813.30406 ₹ 19,208.50
11 277270.00272342 5545.40005 ₹ 19,208.50
12 263606.898261699 5272.13797 ₹ 19,208.50
13 249670.531710743 4993.41063 ₹ 19,208.50
14 235455.437828768 4709.10876 ₹ 19,208.50
15 220956.042069153 4419.12084 ₹ 19,208.50
16 206166.658394347 4123.33317 ₹ 19,208.50
17 191081.487046044 3821.62974 ₹ 19,208.50
18 175694.612270775 3513.89225 ₹ 19,208.50
19 160000 2933.33333 ₹ 14,975.10
20 147958.2325906 2712.5676 ₹ 14,975.10
21 135695.699445361 2487.75449 ₹ 14,975.10
22 123208.353192458 2258.81981 ₹ 14,975.10
23 110492.072258253 2025.68799 ₹ 14,975.10
24 97542.6595069208 1788.28209 ₹ 14,975.10
25 84355.8408551473 1546.52375 ₹ 14,975.10
26 70927.2638614246 1300.33317 ₹ 14,975.10
27 57252.4962894837 1049.6291 ₹ 14,975.10
28 43327.0246453905 794.328785 ₹ 14,975.10
29 29146.2526878222 534.347966 ₹ 14,975.10
30 14705.4999110319 269.600832 14975.100742734
 TYPES OF PAYMENTS
BI-MONTHLY 6
HALF-YEARLY 2
MONTHLY 12
QUATERLY 4
YEARLY 1

CLOSING BAL
388791.495484
377358.820877
365697.492779
353802.938118
341670.492364
329295.397695
316672.801133
303797.752639
290665.203176
277270.002723
263606.898262
249670.531711
235455.437829
220956.042069
206166.658394
191081.487046
175694.612271
160000
147958.232591
135695.699445
123208.353192
110492.072258
97542.6595069
84355.8408551
70927.2638614
57252.4962895
43327.0246454
29146.2526878
14705.499911
0
QUESTION- 6

Cost of Fixed Asset 500000

Salvage Value 20000
Life of Fixed Asset 5
Depreciation Method DB

DEPRECIATION SCHEME
YEAR OPENING BALANCE DEPRECIATION
1 500000 $237,500.00
2 $262,500.00 $124,687.50
3 $137,812.50 $65,460.94
4 $72,351.56 $34,366.99
5 $37,984.57 $18,042.67
 DB
SLN

EME
CLOSING BALANCE
$262,500.00
$137,812.50
$72,351.56
$37,984.57
$19,941.90
QUESTION- 7

COST OF ASSET 200000

SALVAGE VALUE 5000
LIFE OF ASSET 33
MONTHS 3

DEPRECIATION SCHEME

PERIOD DB SLN
1 ₹ 18,785.38 ₹ 5,909.09
2 ₹ 18,617.97 ₹ 5,909.09
3 ₹ 18,450.55 ₹ 5,909.09
4 ₹ 18,283.13 ₹ 5,909.09
5 ₹ 18,115.72 ₹ 5,909.09
6 ₹ 17,948.30 ₹ 5,909.09
7 ₹ 17,780.89 ₹ 5,909.09
8 ₹ 17,613.47 ₹ 5,909.09
9 ₹ 17,446.05 ₹ 5,909.09
TOTAL ₹ 163,041.46 ₹ 53,181.82
 1
2
3
4
5
6
7
8
7 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
QUESTION- 8

CAPITAL BUDGETING

PROJECT A PROJECT B
Rate of Interest 12% 12%
Cost of Project -500000 -550000
Cash Inflows Year 1 400000 20000
Year 2 60000 500000
Year 3 50000 60000
Year 4 70000 70000
Year 5 80000 80000

NPV ₹ 30,443.92 -₹ 958.69

IRR 16% 12%

RATE OF RETURN 10.00% 11.00%

NPV OF PROJECT A ₹ 48,273.53 ₹ 39,204.55
 NPV OF PROJECT A
₹60,000.00

₹50,000.00

₹40,000.00

CASH INFLOW
₹30,000.00 NPV OF PROJECT A
₹20,000.00

₹10,000.00

₹0.00
PROJECT TO BE SELECTED 8.00% 10.00% 12.00% 14.00% 16.00%
PROJECT A RATE OF RETURN
PROJECT A

12.00% 13.00% 14.00% 15.00%

₹ 30,443.92 ₹ 21,976.72 ₹ 13,788.93 ₹ 5,867.38
NPV OF PROJECT A
QUESTION-9
RATIO ANALYSIS
Balance Sheet of M/s ABC Ltd.
As on 31/3/2016
Liabilities Amount
Capital Account 2300000
Reserves & Surplus 500000
Capital A/c 1800000
Loans (Liability) 3000000
Secured Loans 2500000
Unsecured Loans 500000
Current Liabilities 690600
Provisions 240000
Sundry Creditors 250600
BP 100000
Rent Outstanding 50000
Salaries Outstanding 50000

Profit & Loss A/c 228707

Opening Balance 300000
Current Period Profit 148707
Less: Transferred -220000
Total 6219307

Trading and Profit & Loss A/c of M/s ABC Ltd.

For the Financial Year ending on 31/3/2016
Particulars Amount
Opening Stock 1729800
Purchase Accounts 43000
Gross Profit c/o 281607

2054407

Indirect Expenses 253100

Depreciation 57500
Discount Allowed 20000
Electricity 10000
Insurance Premium 15600
Rent 60000
Salaries 85000
Telephone 5000
Nett Profit 148707
 Total 401807

FORMULA TO BE USED
Ratio to be Computed Accounting Formula
to be used

Current
1. Current Ratio Assets/Current 4.56
Liabilities

Quick Assets/Current
2. Quick Ratio Liabilities 2.48

Debts/Capital
3. Debt/Equity Ratio Employed 1.19

4. Gross Profit Ratio Gross Profit/Sales 0.45

5. Net Profit Ratio Net Profit/ Sales 0.24

6. Operating Cost Ratio 1-Net Profit Ratio 0.76

Net Profit/Working
7. Return on Working Capital Capital 0.06

8. Return on Capital Net Profit/Capital

Employed 0.06
Employed

Cost of goods
9. Inventory Turnover Ratio sold/average 0.24
inventory
10. Working Capital Turnover Net Sales/ Average
Working Capital 0.25
Ratio
s ABC Ltd.
016
Assets Amount
Fixed Assets 3067500
Furniture 292500
Land & Building 2300000
P&M 475000
Investments Nil
Investments
Current Assets 3151807
Closing Stock 1429407
Sundry Debtors 397000
Cash-in-hand 20000
Bank Accounts 1247600
B/R 50000
Prepaid Insurance 7800

Total 6219307

/c of M/s ABC Ltd.

ing on 31/3/2016
Particulars Amount
Sales Accounts 625000
Closing Stock 1429407

2054407

Gross Profit b/f 281607

Indirect Incomes 120200
Discount Received 200
Profit on Sale of Invest 120000
Total 401807
QUESTION-10

YEARS OUTPUT
2002 40
2003 55
2004 67
2005 76
2006 81
2007 88
2008 90
2009 94
2010 97

YEARS OUTPUT
2002 40 49.5777777778
2003 55 56.2944444444
2004 67 63.0111111111
2005 76 69.7277777778
2006 81 76.4444444444
2007 88 83.1611111111
2008 90 89.8777777778
2009 94 96.5944444444
2010 97 103.311111111
2011 PROJECTED VALUE 110.027777778

SLOPE 6.71666666666667
INTERCEPT -13397.1888888889
CORRELATION 0.958510049272958
CORELATION 0.95851004927296
SLOPE 6.71666666666667
INTERCEPT -13397.188888889

120

100

80

60
OUTPUT

40 Column D
Column E
20

0
01 02 03 04 05 06 07 08 09 10 11
20 20 20 20 20 20 20 20 20 20 20
YEARS
Column D
Column E
QUESTION-11
X Y
STATS MATH PROJECTEDMARKS IN MATHS
68 69 73
70 78 75
75 79 80
78 79 83
79 83 84
73 86 78
82 88 87
86 89 91
87 90 92
89 98 94
94 99

Formula Y=A+BX

SLOPE 0.980256
INTERCEPT 6.753833
CORRELATION 0.88139
 REGRESSION
120

100

80
MATH

60

40

20

0
65 70 75 80 85 90 95
STATS

MATH PROJECTEDMARKS IN MATHS

QUESTION- 12

RAMDOM NUMBER

500 567 500 534

555 584 580 508
566 547 573 551
600 560 524 546
512 566 598 573
575 543 550 577
583 592 541 585
597 550 530 582
534 598 529 515
565 511 585 502

Lower Limit Upper Limit Class Interval

500 520 500-520
520 540 520-540
540 560 540-560
560 580 560-580
580 600 580 and above

2 Mean Standard Deviation

Discrete/ Ungrouped
Data 554.2 30.187171217629
Grouped Data 553.6 28.7583031488295

the sum of numbers (out of

3 above 50 fixed integer
numbers) having values
more than 560 14504
skewness of above 50 fixed
4 integer numbers -0.284070598
Kurtosis of above 50 fixed
5 integer numbers -1.1914519802
how many values are more
6 than 560 25
 FIXED NUMBER
592 525 571 593 566 514
542 516 556 541 522 594
582 537 567 593 552 552
598 579 544 594 580 501
523 562 513 586 537 595
543 545 503 574 570 589
569 564 512 593 536 566
503 513 539 589 507 590
543 577 549 504 578 506
520 577 543 564 539 593

Frequency X (Mid Value) FX FXX

10 510 5100 2601000
Frequency
7 530 3710 1966300
8 550 4400 2420000 10
11
14 570 7980 4548600
11 590 6490 3829100
50 27680 15365000

14
8
 Frequency

11 10
500-520
520-540
540-560
560-580
7 580 and above

14
8
QUESTION-13

PRODUCT NAME - all -

Sum of SALES VALUE YEAR

CUSTOMER NAME 2017 2018 2019 2020 2021 Total Result
A 10000 25000 45000 55000 35000 170000
B 20000 20000 55000 35000 45000 175000
C 25000 15000 20000 25000 30000 115000
D 15000 30000 30000 15000 20000 110000
E 15000 35000 45000 12000 25000 132000
Total Result 85000 125000 195000 142000 155000 702000
Pivot Table
QUESTION- 14

CYCLE STORE
Total Number of Cycles Manufactured % of cycles sold in open market
10000 0.4

Number of Sales price per

cycles sold unit Cost Price per
Sold in Open Market 4000 1100 600
Sold to stockists 6000 800 600
Fixed Cost 700000
Total Profit 2500000

CYCLE STORE
Total Number of Cycles Manufactured % of cycles sold in open market
10000 0.5

Number of Sales price per

cycles sold unit Cost Price per
Sold in Open Market 5000 1100 600
Sold to stockists 5000 800 600
Fixed Cost 700000
Total Profit 2800000
 % of cycles sold in open market

Profit per unit

500
200

E
of cycles sold in open market

Profit per unit

500
200