Class 12 Accountancy Project 2022-23

Accountancy project for class 12. Accounts project for the year 2022-23. Accountancy project which has both specific and comprehensive project as well.
Cbse Boards internal assessment project for accountancy.

1. Wy. WANG, WV,

=a IF £

$99°999055°5°5°5°5 000

ACCOUNTANCY

PROJECT

SOS FETTE TEE TE

DIVYA N
12 - A5
ROLL NO - 26

HOUT NHN CSL A PA PR PA OA NC CE EL EL A UP

2. SERIAL No

z

PARTICULARS

Comprunensine Project

Paya site

maga Recounts

MAL Balance

cana » PAGE and less

Paloma Ane
Rane pnalpis
iid
mie Projet
TVS Mau - Innos
Financial Hatimous

Accounting, Ratios

Ne Preg Rao

quid Ratio

mada Ruceivabte

Oproting Raxie-

rotat A vo Debt Ratio
toncuusion

ach Flow Saut - trineduuchon
Cash Flow Matias

Concurmon

Brbtiograpt

3. e
e
e
e
.
e
.
e
e
e
e
e
e
e
e
o
e

»

4. Paina Sites

Mis Puja utoated à unis om Ist Noumber 2022
Foupwing an mu Hansachei -
4
Lo ON ISF November, 2022. Má. Pau started a
cuotas bus ur wi sre init RS,
Bm and Novembur ; Wash paid into bank
Shad Nowtmbu , goods puachaatd fer cash
2400000 ab 157. “Wade duccunt
Sh Newman 4) eg marking puuhasid for
(wh 2 550000 ond inttatlahon expuso 250,000
On Nevumbur 5, tompican puncnased by chaque for
250,000
Sh Novelas by (sd sold bor Cash 20,000
bn Noms 10, beds purchased from punish and
Comparoy Æ 1280000 at ade dicount
qu Nowenbir IL, Goods aoû to Mott and Brothts
% 20,00, 000 of HOF trade duscount.
Un Nien 15, amount paid do Denials Compra
ly onequis E 400000
On Novela le, furndure purchasd by cheque
2150000

x Nguemba 18, Guques Acad ? 800000

from Mohit and Baotuns dsppsitid Into bande

Lara day

5. bn Newman 14, Goods purchasd from Duvish
and tompony % 10 labns at 107 trade duiount
br Novemben 20, woods sold for cash F 500 000
Un Nowmbl 21, Goods sold yor MEM à Broto
10,00,000 ak 207. trade discount
November 24, Insuranes Prumuim paid
+ 20,000 by ruque
en Note 25, Cash Arerind from Mat ard
Bota 2 200000
Gm Nowmbla 26, Las aceriwed [om Mohit and
on Newernbin 2%, Comemisiton need 2
In Novemba 2a, Cath withdnaum
uso 240,000
bh Newimbun 30, Sala % 25 00 0, nent # 16000
pod by que

Dapuuakvin on Madinuy and kunde a 107

6. JOURNAL

AAA

SI Nov

2 Nov

3

4 Nov

a ni

a

6 Nov

AAA

Posadas

Cain Me D
To Capital Ale
( Bug basis started por cash)

Bore Ak PA
To Gun Me

Guy caste dpuiud int bank)

Purchase fle TK

To tom Ak
Quay goods purchased for cok
at 157 trode aint)

Alc De
To (ash Ale
(Beng machniny purcrased

ir
Wh à penses paid a

Compulttr Ale Di
To Bank Ale
(Berg, comput Pancrased
by chaque )

Cah Ale TA

50,00,000

30,00,000

600000

bvv 000

50,000

400000

50,00,000

30,00,000

600009

$00000

50,000

#00 000

7. Js Nov

ied
5

HI

To Dina & Company Ale
(Burg gesds puscnased an cua
Ham Duel à Company al 257
vada aucun)

Maid e Brother's ale Dy
sus Ak
(Bevig yaodı seld an da ad
407. trade duscount )
Dinish à Company's Ale D
Te Bank Ak

(mound paid by ones to Danish
and company)
Faune Ale Be
70 Rank Ale

Cry furniture purchased by cheque
Bank Ale Ds

To Mohit à Bros Ale
(ones nueces )

Puncraces Ale D

1200000

150,000

3,009,000

8,00,000

400000

8,00,000

8. rrr

21 Nov

24 Nov

25 Nov

9999-9 DD D

Con Ajo D
To Salis Ale

(meng geods seid in cash)

Mont à Motus Ale Dr
To goles Ale

(Bang goods sold on aid
at 207. Wade dutout)

Insane Pumaim Ale D
D Bank Ale
(Being Insinanee premium

pord oy cheque)

Cas Ale D
To Mohit & nous Ale

(Gok aus from Monit and Ine)

Danish & Compa Ale De
To m Ale
(tan cried D

Gh Ale D

To Commision Rucund Ale
Ciemanaciión Meisner)

$,00, 000

20,000

2109000

1$0000

20,000

8,00,000

20,000

2,009,000

boo

20,000

9. Ale Ds
To Cash ple

b (cook winanaun for prseral ws)
M30 Nov} & Ale D

Rent Ale D
To Bank Ak
(Beng stay and runt
pod ny cheque)

30 Nov | Depreciation Ale mx
Le Maphaniny Ale
( Macruny + & lakh at
Aupucañon 107.)

sono | Depudahen Ale D
1 Fuste Ale
Crwihae 450000 ar

dupreciation 107.)

nn nn aad eal aa aad le aaa eee ne ni

40, 000

25000

Wooo

60,000

Is 000

40,000

41000

60,000

15000

10. 30,00/000
109000

Nou 4 | 24 Mans hk [épopoo

Wows] By dour à 150,000

Nov2a | By Drawing Ak | 40/000
Wr 30 | uy batancı cfd. [2030000
64,20,000)

ra

150,000
2000

25000
16000
3132100

11. lo 00/000

00,000

wr 30 | balance cfd #,00,000
12 08,000

12. Dintsh and Company Account

Yoooco
150000

nso000

12,00,000|kow 18

3,001 000] Now 25

(0,00,000

6,00, 000

8.00,000

8,00,000

100,000

To bank Ale 20000
Now30 | ay bruta c/d | 20000

| 20000]

mm

EU

14. Account

Capital Account
Bank Account 31,34, 000
Mann Accourd 2, 40,000
Computo Mecount 50,000
Aa Accord 32,00,000

Dan and company Ak (rad) 250000
anit and Company le (Debtru)

Fue Account

1 0,00, 000]
135000

Insurance Punwim Recount 20000

tommisibn Rieuved Accourd

Diauurg draus

40,000

Sala Account 25,000
Rent Accourd 16,000
Diprteianen — Accourd 75,000

ua

470,000 | 14,+0,000

nee de Le Je le Je > => - me

15. lela ele oe el al ool el cl aed el eel oll oe ee et =D -

Tradıng and Profit and Loss Account
gr pean endid March 2023

2400000
200000
32.00,000

20,000
25000
1000

F
|
|
|

16. A

A

4

4 Balance Brest as on Mach 2023

A

À init

À capitas Ale 5000,00 Los Me 20,30,000

A nad: wer Prit 684000 Basık Ale 31,39,000

A daga: Drang 40,000 Machunany Me 240,000

A bci Compula Me 50,000

8 Fu Me 135,000

à Deblera Ale 0000

À —
6344000

PRR EE EEE REDE

17. LE. |
E D D eee ae

Rate dnalysis
Gross Probit Rote = Gross Pit 100
Net Sates
= 800000 y loo
3200000
= 257
Net Maik Rate: Net Pad x 100
Nek Soles
> 684000 yıoo
3200000
21.3 7,
Trade Rummable . Cudit Rue from epuahons
Tranowa Raise Aruage trade fastunble

= 1000000
100000
= 210 ma

|

18. GROSS PROFIT RATIO

tanos Maik Ratio Le à proptability patio that
mens Hue Auakonshup router gross prope and
net salad tra

A parctuatuig guess pit Ratio i indicar q
up product ov management practices

From Wu about Atatumunt of Tansachons ‚ur
howe Calculated 257 baoss Proper Rano

Gross prept Audio d meinale becouse Of subi pape

NET PROFIT RATIO

Net Maik Rate snows Hu nutaonnp
tuiocor net tales and pur puit air tax
A ui détuminng
Whur the company's managunent 1 able te genunate
port rom kalid and hour will the oprrating costs
ena coda sada do ovtuhead ane contained!
Le home entes ad à 91.3

The Net Profit Ratio temida vo tel id
Na hair Ratio facto ame ® la indinech

expenses

EEE EEE

19. TRADE RECEIVABLE TURNOVER RATIO

TAM RAUL tuys AMO, algo known as

accounts Aude Amen
sons jis on umpertant nan
De à audio dukumane Hu afec ay which te banni
à maragug edit mar burg extended to dl customs
and Uraluatt how lg cleus it take yo the usarios to
collect bu outstanding debía ine accounting prucd

A high Mewrable Immer amio Undacalzs that the

nadie ov dubtors loma

estacion muchanuin af Me bund u muy fféeunt and
the busulass ao has o hugh proportion of customers whe one
making HUA payments quieta un odia to waite aff, the det
A low pecuarias, on tne ota hand, indicals that He buenos

lacks a cuan wihchen mechanism, no tar dif potecy

à auge along with cUDto mus Who au net viable and are
ausutuag Hur paymunts Tb shown in tunes
Fon He company Paya Silo, te Wade frotte
banoma radio i Lo humus,
Thanks Ruetivable anew Hold » Auer ib ass
diga roo it eus mane fan and ati

me celled meu empty

20. PEE

PERS

CONCLUSION

Te bahut Change Lite
Ths D inavtatid
nest Prope

ee meras
Net Prititand
pupa Ratio
medina beaute ey supfuriune profit

and Met Prefil Re ik antony due

do LM wane expira. Tram

pumonr name shoud high nao

mal Hunt ls mone eppicinog and abts are

counted mere premptiy

23. J \) Company

TVS Motor Company © Commenty known as TVS) à
an Duan Nullinaienal memwcyele manupactunsr
tundqueded à cremas , Tamil Nadu, India. De à

the und, Langue motbuycle Company vv India win. à
Meme of puta F 20,000 Wee in 2018-14. The
company hos an anmual salu Of ALE mittcón
Units and an annual capacity ef eur four mullión
VOULU, WS motor Company là aie the second
tonguet “we hacia export in India wien
experts to out 6D Cobra

WS mover Company MÄLTVS Motor), a member ef
WU TVS Group, ai he largest company of He grade
in hama Oh eye and +

Tgurgor began with Madunais bus zewice tr [All

movia T.V. Aundarcum

ano gowdid TVS, à company un He trampertolión
busuesr with a large gut of trucks and buses
Und the home of Soukhun Radios. Bundanam
Uagton was feundéd in 1962 in collaborate
wie Clayton Dewandar Holding , united Kuno
Te manugadund Wares, exhausts , compressors and

Vomaus GUA atomotux parts. The company set

24. PRR

e

3

rome

up a plank al Hosur in 1976, 40 manugacture
maps as port of ther new dibidión, In 1980,
WS 50, Ma put mo- salis maptot Walled

out of the gate ab Hosur un Tamil Nada,

25. CONSOLIDATED FINANCIAL STATEMENTS OF TVS MOTOR COMPANY LIMITED

Statement of Profi and Loss for the year ended 31" March 2022
31032022 34032001
Over came 2 2287

ancien apa ue
Pr bee exer v

acer dm ce
Shore cfa menant
Ce Le

26. =

ES

CONSOLIDATED FINANCIAL STATEMENTS OF TVS MOTOR COMPANY LIMITED

Balance Sheet as at 31* Marc

args tacos under development

27. ‘STANDALONE FINANCIAL STATEMENTS OF TVS MOTOR COMPANY LIMITED

1 of Profit and Loss for the year March 2022 rupees in

EZ

EE

=

Ss

A

Deprcsen ar amor esparce

BER

EN

sh Nowe

28. STANDALONE FINANCIAL STATEMENTS OF TVS MOTOR COMPANY LIMITED

Balanco Sheet a

Eu
Ober eat

Sher cat ts

REED

29. ! SPECIFIC *
: (PROJECT

30. (ccounting Kalies

Ralios which ane coleutaled on tre basis of
accounting uipoumanar ‚au called decountirg Ratios
Recountiing, roto may be aprused aus an anrithtmaical
pulabonthp between the accounting vamables
fecounting, nait may be cxprtssed a animan
relationship Men te aseounting, vorsalker

Acımunting, nail am important bucal à (nancial

pumas aM a group of mince usd te measure Hie
gang and predabih 4 a company hasıd
is nancial aporto. An accounting, nano compas
tue Lint má th a companys francial statement,
mada up of AM tniome” statement , balance
ancl cosh flow stalement. These años
a be mea to onaluated companys pundaminda
and promae inpemamen about tne pufemance of
the compar own the lost quads 0 a fucal year
lemmon aecounting names wielude eu dank - to-
equity patio, Back raie, Dividend payout Anti
(hott margin and Gpratung margin. Accounung
Maps ane used by bebe Die Company Auf 10 make
Vinprouments ev montke progress at

bo dame tre best investment eptror

31. de occounling nahe compared we tine mA in a
company $ prroncial soma mamaly mole up of li
Ancora statment , balanec saut, cash peur statement

Tue Haus cam be autd

fo evaluate à company '
undomenkal and provide uipoumamen about Me

pugrmance of He company ova the Inst quarts of

te Pack year. Anakyyung accountng patios dan
important pd dullsminnd francial nalen of
D company. “Tre Ming of nur management
pans, nur products and changes Vi ypualinas
poudans, tan all be dla by onalyyrg
Accounting NAME. Accounting nates also cue
04 an important tool th company Campauion
sun on ao, fo Lu tne
ando celos

ompang “usa

32. Kalio Ana
- /

An anatyitt of, ura salemenk with pulp of
accounting, nass sd amid as “Ratas Pralgss”
Radio Amaiyps Ua process of Ailaminıng and
sniping aeladionihups been He Äems of
pranant statemints to provide 0 meaningful

rakandaing of ML papomance and Hu prancial
position 4 an entuprie
Ratio Polya us tre purpose of vamdı ue
whe ont aid un tne financial sortumunks
De pugui » Amina ond systemabiecs the

pupas ve enone tn

33. Te torpe tnt ascounig unfeumalar
To dine Läquidity tats sho tum
rote Li of the APE to mut À Be

wm fuiancial eblgahont) ano Leng im

sua Capi ey the ertinpruitt to pay ds

teng = tus Usviticc) of Hee buuwics

de uso decada, dudes Vung

Rage de pop eg ine boa
rc cake. li
da Bb, aie, name

34. Prelit Kalio

Pat Ratio da profitahiliy ratio “ral
MANS tre compara progit te te Lela amount of
monty Draughl ite tne buis
Dr oth werde, the net projet margin AA apreta
he relationship beiwen the rut profil after
taxes ard mb salis taking place dr a basis

Tek a proptabuly ratio and renee, exprused in
tu foun 5 prrcuntages Net Profil Ratio à regarded
nat puprmanee und it becomes mee effect
when ib à wid in torguctión with the evaluahon
q the working capital of Hi fm

De haa in Alina, Hé RUE faune
q Hu bunds and ml propel rake à nel coudre

060 Aulinble indicate 4 cosh flan au dl comprsis

many Expnus such as nen cath expurscr, accrued
pau, deprrcratisn und ammlzaheh

| Net DIE Net PE x 100
| Net Sales
Nek Pragik Ratio = Gross Profit + Indirect
Income — Dndurcet Expenses
Net Soles = Sales - Remus

35. à © D. 0 30 à % 9 à 9 9 9 9 5 ÿ

> à 5% 2.99 5,5 5 © 9 6 9

a

36. A

Rovere from spostuens

37. Lady D a way kit port of,

Th is heu for à butniss to mae

ane a mans of the

Puga. liquidity sot
obihy of & Compay pay eff ids sherk tum

abia

Dr delving how quidely à company can conv

the od wae thin fer muhng Ins dics thet

oust. Tne hug wu Aan, the Cain A Hu ado
bo dun de dtbls and avoid defraudting en payrunt
Th u av

ry wnipedod cnituion chick before

org amet Am Wand 1 buenas An mganuaken

which B Unable bo Car dus nous Un Crea ta

umpauk un tha UE tortas And also appear

dik Raking of he company

30.2349 299.254 1445 68 $94.45 + 131.62
984 64.98 +4555.214 395 41

4096-41

4046.41

130 64.04

= 0.646

39. 5660.48 463.664 45

43.43

425

3

444.13 + 1533.46 + 83.07 4 92

40. sade Keocivalle
uever Kalte

Trade Recuwable Tino falo y alee incas Me

accounts auuWvable bunowr anto sr deblirs Wunnante
nado , an umpedant Aatlo in accounting

Du und to amine the qféure by which
He busniss ú monagery Ha audit that bung
ended To ud custom and emaluale hour Long
deu ie take far the buna lo collect the oubstardurg

debt in tne accounbing puc
A hugh rucwiables tumor sate inatcates thas the
wructon muehanim of tre business Ub very effect
anc Hu buen ave hada high proportion 4
customs wher ont maig thud payments queëklg

in nam to waite off the dubis

A tow Auwiahlis, om me ot hand , ingucales
thot the buunus Lock à ¿um couechon mucnansm,
ne clear oudit pelle is Aupınıd ateng wich
customs whe au not pnancialty walle und

an aypulling ur tur payments

42. founata fro tance pucuivable tunous

mane Y

po. 2022,
Tande Rwabte

“innova Rakio

Amnage Trade peng trade Maibl + Losung
Recalls 7 Trade Recambios

43. Spunting Roue à and 1 01 tu ratio that depicts
me gén of tre management by establishing à
Aelatonship béioun He otal rating expenses
wily nat gales

Operating Ramo Ll used

we: satel tutti)
de Daragennt mit VAE À el e

a was mel of Sale sr apenas
esbablisiurig pow He Company managemak Us
tanta un

De also helps vr

Asduung costs

epmalung CKpunies of 0 Company 4 based
th we main comparant which ane

a. Cost of Good £otd

b Opurating expurces

The cost ep goods set compenunts conuitts of

ukı sprung stock,
eu and

poetes dit exptraer, manıyachu
ung Stock

44. A

€ de LG LE LG Y LL EEN RESTA

45. The fommla fen cataulating Optralimal Rano
ü ducused buour

Runen (rom Spinations

tn ttn > Ct ir pont ip

(ost of goods Led: opualivig Stock + Mer purchases

+ Mamupachuwg Uxpenses - Closing stode, ES

= Net Sals- Gros Pak
Opnalung expres] Miet ond adiranistramire expenses

Y ling and düchibuhen expert
Cost u, Revenue from = Lost of Matuxáls consumed

Opuatrons +Net Purchases + Change ih

Inventory + Dueck expurace
1543865 4544.94 — 260.40

1625.24
ring Expenses = 442.86 + 3214.36

po 2022,
pnaing Ralve

reer

400.43 + 224924 — 0.14

12425.46

46. 19 420.82

a1.38 7

oe

EE

47. fetal Assets Te

état Assets tv Debt Raho ú the aatio,

Wange lath tre TAAL muss d a camp

4

ona expuend ur adamèn to itt Long km als
Wü avouñhèn of Wu debt equity ahd and gules

ha dame indicahen au Me duel - equity ak

The total Assels to Debt Rato

eatabushy à Auahonskup

beeen “hat assets and long ham loan. Dralso

inducales pu bagely mangue owadajale 10 Hu füm
long tam loans. In simple ms; ik gous the

nnd fe which Ans long

y eens 4 a company

ed by tlt total ask A hight total aus

to debt natin upusnts mere securdty lo the Lindirs of
ong tuum loans of a company ant conned by Ll rota
asks. A high Lola asus te dubt Rad prints
poa army te tre Lindind of long - Hum loans

to

mur, ue total asado o dust AGH Acprtoents
Ms early + a ns Of bang tm lo which
undress mou duperdince of Hu fin un long le

bomewed funds

48. Le

«

GUCEC ECC

E

Le

49. “he Total Assets do Debt

RD

prusd of à pure Alto ie

Total Assets = Non- Cuad Assets +

EN

eet = Long tum bemewangs + kongitum. porn

ES
Total Asch
to Debt Raho

ATA

3
3
3
À
KR
3
3

50. Conclusion

Net Drop Radio shoud be unproned by unproveng

Lama Rate sb lata, as ib ub voy meaner
Pope ideal ratio mat ix lil

Trade Ractive Manor had Li bett, at
One Au com be colieeted more promptly
Opirating Rate Aras UA, that u

tos man 1%. Th howl be umproved

by neun o aut

Total Aue oe Debt Rabe sou

Los tran 0-57. , tune u lesa
Aufety ger Andi, hance it theutel be
Amprand

Accounting sans ant Wal de anal porte

1 company. 3% nas bei Autpful in iauntigicacon

q mo murga and weahnest of TVS Meter Compa

De guia ulus and analysts moe vigeumation than

naw puantit dake, nonce Uug haut bun able
patate adwantngis by using accounting

CE

51. Crh (tow stadt

A cath flow ahbmunt syns T a notant snow Une
com pon and maplaus p cash the frranctat: pasition

of 0 buvus during aun avais of time Us

unes Cash and cour
AU puse biked arica fast 10 pra
tosh flow Uattmunt along with Mun phan
Lumina Bev an Anal basi undin ore New Ranting

quivatents
and peta

Atandand - 3
Cra à dida ine
Rond. and dimand deposits win the
un hand, Cosh equiatinds ane duseribed af sherk >
Wr Aughiy tquid cracls ink am UL cometio

2 cqeuis whieh on ©
bank. Bn the

amounts of cau und have à Leu Ask

wes news

ls
es 8
e words, e

and tah UI a
ixpramed he rms

où and cash tquivalenbé

in cam be
We ond mauunents ut 4
Up ey Lah ram u non

Thank of it tid Way, the pue
08 cash pour and the

cache tom ound be mid
cask paymunt in Mapect 4 duelo uma would be

Warmed ax cake auteur

52. Cam Flow Saint go Mu
Pond cutous

Opuratmg Rat

Prog before TA
md.

bain on Fax valuahon

Unsunlied chang)

Dividend tncome
Dntuutid vicome
Finance Coot

Provisions

Spuating Pabit bar wekund

Capel changes

Aus: Non - Opaat

uniomt
ads Reouinblis
Duets

btn, Qu Nsschs

dur Foancal ASUS

Thode Payables

Mn puiancal Wanikikies

gun cent platos
eun current acts

tas gumatid from
epuraduios

Depreciation, and amaisahen jr ¿an
PRE on sale of piopal à plant

year ented MBIst Maren 2022

2022 ao
Ge ans) | Gin neu
1321| e
6144 | 493.68
(ase) | 188

(0.23) | (0.04)
66) | 1740
(3.81) (0.20)
RW) | (3145)
ns. 141.60
(7.83) | 21

(403.22 | 147.08

21
3 |(1.88)
(231.98) | (10.99)
(13-02) | $1.36
64.24 | 1036.99
366 CAD]
24.23 | 54.8

ur.8s | (66.79)
180957| 296.88

53. pict taxes pod | (iv) (202)
Nek Cash om epaahng Ati 1494-5 + 1560.88
Bike pour from unmetung achica
Purchase of opal y ¡plane eguprent | (441-33)
Process for tate of propery Bus

(558.66)
24

Phans Ippuiaôn mer paid Got)

Inotlmarss th zubstdianius asssatıs

(135549 | (406.83)
Purchase op uvestmanls (m0) | (sep

Sake / Radamplión of aimants es cae
pat ascii 4.04 | 3046
Didunds Anand set | 020
EE CO) KE)
€. Lan Yow from financing actua

Bonowungt

Non ud bowowenigt 1010.31
ara botasungs 2341.03
pinar bank balances (140

+4)
(81.44)
Dividend à duvtdund dex paid (190-40)

Finance Cost paid (
Lense Leads pad

NOA lash from iwctuig activities 2419.02
D Nek Dave flacas we cobs Coba equivalents
(ner) (128.08)

Calas cooky plain ak begin of year | 15 43.46
Cooks (now equiiatent ot end of yeor | 1445.68

55. Oprahing og for Mu cuanto jar intra

apprerimaity dauble the Time due lo inercase

A prope

True acunty alo uprowed dus

vtt Man purous gran

Finance Aclunty ae urprcuid fer
Un mis dus @ mou borrounngs

pin ar

Total , abt aclivitics umproved

56. &

y ¡blog ap

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