CALCULATION IN COST ACCOUNTING

QUESTION

SOLUTION

Annual Operating Cash Flow (1) Adjustments (2) Depreciation (3) Net Income before Tax (1+2+3) Tax (5) Income After Tax (1+2-5)
150,000,000 10,000,000 1,000,000 161,000,000 4508000 155492000
280,000,000 22,000,000 130,000,000 432000000 12096000 289904000
270,000,000 45,000,000 2,550,000 317550000 8891400 306108600
169,500,000 12,000,000 3,450,890 184950980 5178627 1809821373
162,000,000 9,500,000 4,580,567 176,080,576 4930256 166569743.9
Annual Operating Cash Flow (1) Adjustments (2) Depreciation (3) Net Income before Tax (1+2+3) Tax (5) Income After Tax (1+2-5)
1,031,500,000 98,500,000 141,581,457 1,271,581,556 35604284 2727895716
Particulars Year 1 Year  2 Year  3 Year  4 Year  5
Cost of good sold 150,000,000 280,000,000 270,000,000 169,500,000 162,000,000
Depreciation 1,000,000 130,000,000 2,550,000 3,450,890 4,580,567
Adjustment 10,000,000 22,000,000 45,000,000 12,000,000 9,500,000
Net Income 161,000,000 432000000 317550000 184950980 176,080,576
Total Income 155492000 289904000 306108600 1809821373 166569743.9
Particulars Year 1 Year  2 Year  3 Year  4 Year  5
Cost of good sold 150,000,000 280,000,000 270,000,000 169,500,000 162,000,000
Depreciation 1,000,000 130,000,000 2,550,000 3,450,890 4,580,567
Adjustment 10,000,000 22,000,000 45,000,000 12,000,000 9,500,000
Net Income 161,000,000 432000000 317550000 184950980 176,080,576
Total Income 155492000 289904000 306108600 1809821373 166569743.9

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