Income statement of Jyoti Ltd.

for the year -----------------------------------

₹ ₹
Revenue from sales
Cost Of Goods Sold
Opening stock
Purchases
Wages
Less: Closing stock
Depreciation on Plant & Machinery
Total Cost Of Goods Sold
Gross Profit
Operating Expenses
Salaries
Advertisement
Telephone charges
Depreciation on Furniture
Commission paid
Total Operating Expenses
Operating Profit (EBIT)
Financial income (Interest Income)
Financial expense (Interest expense)
PBT
Less Tax
PAT
Less: Interim Dividend
Retained Earnings

Balance Sheet as on ------------------------------------------------------------

₹ ₹
EQUITY AND LIABILITIES
Shareholders’ Funds
Share capital
Reserves and surplus
General reserve
Retained earnings
TOTAL SHAREHOLDERS’ FUNDS
Non-Current Liabilities
Long-term borrowings
Other Long-term borrowings
Long-term provisions
TOTAL NON-CURRENT LIABILITES
Current Liabilities
Short-term borrowings
Trade payables
Other current liabilities
Short-term provisions
TOTAL CURRENT LIABILITES
TOTAL EQUITY AND LIABILITIES
ASSETS
1.Non-Current Assets
(a) Fixed Assets
(i)Tangible assets
Plant & Machinery : Gross value

Less: depreciation
Net Value
Furniture: Gross value
Less: depreciation
Net Value
Total of Tangible Fixed Assets
(ii) Intangible assets
(b) Non-current investments
(c) Long term advances
(d) Other non-current assets
TOTAL NON-CURRENT ASSETS
2.Current Assets
Current investments
Inventories
Trade receivables
Cash and cash equivalents
Short-term loans and advances
Other current assets
TOTAL CURRENT ASSETS
TOTAL ASSETS