व्यापर में Working Capital Loan का जन्म कैसे होता है।
आप सभी को जानकर आश्चर्य होगा की Books of Accounts में Working Capital Loan का जन्म काले धन की वजह से होता है। आइये हम आप को एक उदहारण के जरिये बताये की Working Capital Loan का जन्म कैसे हुआ। इस उदहारण में हमने White account, Black Account और Both Account और साथ में हमने एक Summery बनायीं है जिसमे हमने बताया है की यदि हम Black Money को White Money में बदले तो हमें कितन Tax भरना पड़ेगा और कितने का फायदा होगा।
इस उदाहरण में सब कुछ Fixed Ratio पर Figure बताये गए है।
|
White Account |
|||||
|
Particulars |
2022-23 |
2023-24 |
2024-25 |
2025-26 |
2026-27 |
|
Total Sale Qty |
60% |
55% |
50% |
45% |
40% |
|
Total Purchase Qty |
80% |
75% |
70% |
65% |
60% |
|
Secured Loan Int @ |
12.5% |
12.5% |
12.5% |
12.5% |
12.5% |
|
Unsecured Loan Int @ |
18% |
18% |
18% |
18% |
18% |
|
White Sale Ratio |
|
|
|
|
|
|
Direct Expenses |
2% |
2% |
2% |
2% |
2% |
|
Indirect Expenses |
11% |
11% |
11% |
11% |
11% |
|
Duplicate Expenses |
3% |
3% |
3% |
3% |
3% |
Black Account
|
|
|||||
|
Particulars |
2022-23 |
2023-24 |
2024-25 |
2025-26 |
2026-27 |
|
Total Sale Qty |
40% |
45% |
50% |
55% |
60% |
|
Total Purchase Qty |
20% |
25% |
30% |
35% |
40% |
Black Account में हमने Balance Sheet या Profit & Loss Account नहीं बनाया है केवल Cash Account बनाया है
|
Balance Sheet of White Accounts |
|
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|
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|
Particulars |
2022-23 |
2023-24 |
2024-25 |
2025-26 |
2026-27 |
|
||||||||||||||||||
|
Sources of Fund |
|
|
|
|
||||||||||||||||||||
|
Share Capital |
10,00,000 |
10,00,000 |
10,00,000 |
10,00,000 |
10,00,000 |
|
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|
Reserves & Surplus |
|
|
|
|
||||||||||||||||||||
|
Profit & Loss A/c |
73,080 |
1,40,756 |
2,27,122 |
3,11,331 |
3,90,326 |
|
||||||||||||||||||
|
Loans |
|
|
|
|
||||||||||||||||||||
|
Secured Loans |
10,00,000 |
9,46,344 |
8,85,583 |
8,16,776 |
7,38,858 |
|
||||||||||||||||||
|
Unsecured Loans |
5,00,000 |
4,00,000 |
8,50,000 |
7,75,000 |
14,75,000 |
|
||||||||||||||||||
|
Provision |
|
|
|
|
||||||||||||||||||||
|
Income Tax |
31,320 |
29,004 |
37,014 |
36,089 |
33,855 |
|
||||||||||||||||||
|
Sundry Creditorss |
3,68,640 |
3,90,720 |
4,08,456 |
4,21,824 |
4,30,080 |
|
||||||||||||||||||
|
|
|
|
|
|
||||||||||||||||||||
|
Total |
29,73,040 |
29,06,824 |
34,08,175 |
33,61,020 |
40,68,119 |
|
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|
|
|
|
|
|
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|
Application of Fund |
|
|
|
|
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|
Fixed Assets |
4,50,000 |
4,05,000 |
3,64,500 |
3,28,050 |
2,95,245 |
|
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|
Current Assets |
|
|
|
|
||||||||||||||||||||
|
Closing Stock |
5,61,600 |
10,90,020 |
16,80,360 |
23,35,260 |
30,60,810 |
|
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|
GST Receivable |
32,040 |
25,942 |
23,321 |
31,301 |
54,502 |
|
||||||||||||||||||
|
Sundry Debtors |
3,45,600 |
3,95,368 |
4,10,575 |
4,15,744 |
4,12,403 |
|
||||||||||||||||||
|
Cash & Bank |
15,83,800 |
9,90,494 |
9,29,419 |
2,50,665 |
2,45,159 |
|
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|
|
|
|
|
|
||||||||||||||||||||
|
Total |
29,73,040 |
29,06,824 |
34,08,175 |
33,61,020 |
40,68,119 |
|
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|
White Account का Balance Sheet देख के ये पता लगता है की हर वर्ष जैसे जैसे Closing Stock बढ़ता जाता है वैसे वैसे Loan की Amount भी बढ़ती जाती है। |
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Profit & Loss Account of White Accounts |
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|
Particulars |
2022-23 |
2023-24 |
2024-25 |
2025-26 |
2026-27 |
|
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|
Income |
|
|
|
|
|
|
||||||||||||||||||
|
Sale |
16,20,000 |
18,53,280 |
19,24,560 |
19,48,800 |
19,33,140 |
|
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|
Closing Stock |
5,61,600 |
1,90,020 |
16,80,360 |
23,35,260 |
30,60,810 |
|
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|
Balance Writen off |
|
1,00,000 |
50,000 |
75,000 |
|
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|
|
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Total |
21,81,600 |
21,43,300 |
36,54,920 |
43,59,060 |
About the AuthorShailesh Kanth is a contributor at Filebob, writing on Accounts and related topics. View all posts by this author. Related Articles
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