Accountancy 4 Marks Question

It helps in the visualization of the data our data.
It also helps in checking for specific information.
And it is, additionally, a great way to highlight top values or differences in our data as well. Besides all this, "Conditional Formatting" enables the different features to the users to make the data more informatic and readable as well. It also allows us to format the cells and their data effectively, which will meet the specified criteria respectively.

Simple and Integrated
Accuracy & Speed
Scalability
Instant Reporting
Security
Quick Decision Making
Reliability

Net Profit Before Interest & Tax = Profit after Tax + Tax + Interest
(Tax = 6,00,000 * 20/80 = 1,50,000)
10,00,000 = 6,00,000 + 1,50,000 + Interest
Interest = Rs 2,50,000
Interest on Debentures = Nominal value of Debentures * Rate of Interest/100
2,50,000 = 25,00,000 * Rate of Interest/100
Rate of Interest (R) = 10%

Gross Profit Ratio = Gross Profit / Revenue from Operations * 100
Revenue from Operations = Rs 10,00,000
Gross Profit = Revenue from Operations - Cost of Revenue from Operations
Cost of Revenue from Operations = Purchases + Opening Inventory + Direct Expenses - Closing Inventory
= 3,60,000 + 60,000 + 50,000 + 60,000 - 1,00,000 = 4,30,000
(Average Inventory = Opening Inventory + Closing Inventory / 2
80,000 = 60,000 + Closing Inventory/2
Closing Inventory = 1,00,000)
Gross Profit = 10,00,000 - 4,30,000 = 5,70,000
Gross Profit Ratio = 5,70,000/10,00,000 * 100 = 57%