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Convert the following Income Statement into Common Size Statement and interpret the changes in 2011 in the light of the conditions in 2010. Particulars2010 (Rs)2011 (Rs)Gross Sales30,60036,720(-) Return(600)(700)Net Sales¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯30,000¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯36,020(-) Cost of Goods Sold(18,200)––––––––––(20,250)––––––––––Gross Profit 11,800–––––––––– 15,770––––––––––(-) Operating ExpensesAdministration Expenses(3,000)(3,400)Sales Expenses(6,000)(6,600)Total Expenses¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ 9,000––––––––¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ 10,000–––––––––Income from operations2,8005,770(+)Non -operating Income300400Total Income¯¯¯¯¯¯¯¯¯¯¯¯¯3,100¯¯¯¯¯¯¯¯¯¯¯¯¯6,170(-) Non -opearating Expenses(400)(600)Net Profit2,700––––––––––––5,570––––––––––––

Answer» Convert the following Income Statement into Common Size Statement and interpret the changes in 2011 in the light of the conditions in 2010.
Particulars2010 (Rs)2011 (Rs)Gross Sales30,60036,720(-) Return(600)(700)Net Sales¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯30,000¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯36,020(-) Cost of Goods Sold(18,200)––––––––(20,250)––––––––Gross Profit 11,800–––––––– 15,770––––––––(-) Operating ExpensesAdministration Expenses(3,000)(3,400)Sales Expenses(6,000)(6,600)Total Expenses¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ 9,000––––––¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ 10,000–––––––Income from operations2,8005,770(+)Non -operating Income300400Total Income¯¯¯¯¯¯¯¯¯¯¯¯¯3,100¯¯¯¯¯¯¯¯¯¯¯¯¯6,170(-) Non -opearating Expenses(400)(600)Net Profit2,700––––––––5,570––––––––


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