Accounts project class 12

CLASS 12 CBSE ACCOUNTANCY PROJECT

1. A COMPARATIVE STUDY
OF THE

CHANGES IN

REVENUE, NET PROFIT
EARNINGS PER
SHARE & LIQUIDITY AND

SOLVENCY POSITION

2. RATIDANAYSS |

3. dtckn owledgement

x A 4
Public School (MM, do heuby declore that
this project ls ma original work,

IT extend My abpreciation and qputtude to
E Auowntanc, teadur, Ms tor
hex ioholehearted subpart and quidane fosche

success ul completion of the project

4. 28m PiblieSchool

This la to contify that this projet lo an ardhentic
Los Card out under Supervision as pose of
the CBSE cussucnlum of EME Actourtonty and that

uw ap peu the guidelines issued by Cast.

To the best of my knowledge, the projet oral
anda bent Rises | AM ap

Name of Accountant Teaches? __

Signature —

5. Name of the Pasjet A comparative Stud, of phe
Changes in the Awenus, the Net Auoht & Farnirgs por
shan & Uguiders & sole ‚position

Pessod of Study? 2018-19 vs 209.20

Objective 270 know whethu the comp o
better than before =) the Comparison os

ii) Net luche Rao
N) Earrings ped shane
y) aa and Quick Ratio
x) Dat Equity Ratio
vi) Wosdana, Capital Toner Ratio
es in the Statement will be ured
to duuve tondlusiont

Tola of Analysis
1) Companatave State à

ii

8. Cola lane

Fox 2019-2020: FASSI = 2 fr ado Cann ao
SIS ce

fox 2012 2019: 10 me
5436.38

Anclas

“In whe > 2018-2019, SON average:

" Hey Joho Samoans

“the count Seer

9. COS

sen Ratio establishes te ulazonalap between
wvunt amies and curro labilites e le indicates
alar the enterprise will be able to meet tes
Short teum financial obio eds ail Wher
they become duc for pogment the ideal satou
2

Combutation:
Me fosmulo for la lau, CHOSE Daho ul

Cusu.ot Resol

Ob jective & Sigat
Me obeunve of eal
ants the abıle

Les stores

Le ud

10. LIQUID/ QuIcxJACID TEST
RATIO

Liquid Ratio on Quick Ratio ox Aud Test Ratio à à

Lguidity ratio wluch meatus the ability of the
entespluse to meet its Slort- tem cial
obligato, ie cu Labibtic. le establiclas the
sulasionslup between quid ames and carpet
abilities, the ideal ratio lil

Computation:
Liguid | Quick Raro is calculared ar follows :-

Uiguid] Quick Ratio = Ligua Assets os Quik Mirta
Cvosunt Labilines

the objective of comb
arsess Whether the

11. Cala 1 lation

[quid Assets = Cut Assets- Inventors]

fon 101-2020: laqud Assets 4.959. 81-2852.69-192-95
SS

65

Ligua) as he:

Agate =
ECT

Fos 2018-2019: quid Assets” 3 320.52 =2950.93- 142.77
= 9226.82

Liquid) Quick Ratio: 522682 [GS]
a] 3430.36

Uabilines fox

12. Debt To Equity Ratio

Dit to equity ratio shows sulationship between
team external equities (ie. external debts) &
internal eguctres (ie shore ollas funda) of the
enter pause. ke tomputed to ansess long-term
financial sounds of the enterpsuse. the ideal

Jato 4 21)

Computation:
he dubt to equity faro à computed as follows:
¡hos kl Fo)

Debt to Equity Roxio

ctive & Sig

Ob;

Hhe objectve of Debt to
the poroportions of
funds invested into

13. Calcular
Dast- long team bosnaung t lovy tesun posi
fon 2019-2020: Debt= 749 03418910 0968.19
Debt to equity dao = Mala. = [0,08]

1004.35

Fox 2018-2019: Det” 1054.43 + 16.80 = 1222.53

Debt to Equity Ratto= 1222.53 = [6.1
29 1065330

It Shows Yast com Las
stot a

Stsategic policies and
mode Aabt funds
between ditt ond ey

15. Woshing Gpiel 199
Turnover ae 2782.19

fos. 2 018- 2019 Working Capitals 8320.5-6 436.6 28044
ors Capital. 15833 - Ban]

Turnover Ratio 2384.14

Lors teson Funds
work Sand Lo
blodad in Ple

à

16. NET PROFIT
RATIO

Net Push Ratio establish» the wlationslip between
Net Ruoht and Reve ftom Opebations ie Net Sales .
le shows the percentage of Net Profit towed
on Revaux Prom 0 pesonas

Com Puctection :

Net Paoli Ratio is computed as follousi-

Net Roch Reso > Net Rucht Alten Tax X 100
Revensat From Opasanons be elas

=
Net Ruofit: Revenue Lom:

Gstof suvauu fiom
= Non operar
mame - Tox

17. old
ANalu St
Altes, obsetunns te hawu ibs towrd à
PU
Sotto e Fluctuat
Cow nur pucolir has olecheas À

osison to 2018-2019 |

wa (i.e- Rom 1278

f on ob
Hhasgahe. compas solía Susing bust Yas nat fh u cle nun

50 mamma should taka some steps to devusse it
eN r

expenses

she even pao alowing good position of the comparvg

18. COMPARATIVE
STATEMENT

fon the a ending ajozjıa & 3i}oa]20

19. DERIVATIONS

3) Revo. has mouse by 0.94%

Ye nt puit hes decreased py 23.45 % this
means Aa te empor hed dies overall
Expensas to mousse the poke

HH) EPS has inouand by 24.177 ie owe Hh onen
Barly position to offer laa dida da

IN) Debt uit, Raro hab decreased wich many
the Company o cing Us Poney indu fosun
of debt, ada a dde due Lu
Jude Fox im

VY) As liguidira ua
e wi
lo

da mous Up