Question 84 Chapter 4 of +2-B
Earning Per Share (Not For PSEB Students)
84. From the following calculate earning per share
| Particulars | Amount ₹ |
| 60,000 equity shares of 10 each | 6,00,000 |
| 25,00010% preference share of 10 each | 2,50,000 |
| 10% Debentures | 1,00,000 |
| Net profit before interest and tax | 70,000 |
| Rate of Tax 30% |
The solution of Question 84 Chapter 4 of +2-B: –
| Return On Capital Employed Ratio | = | Net profit after Interest and Tax Preference Dividend |
| Number of Equity Shares | ||
| = | ||
| = | ₹ 17,000 | |
| ₹ 60,000 | ||
| = | ₹ 0.28 |
| Particular |
Amount |
| Net profit before interest and tax | 70,000 |
| Less Interest (10% of ₹ 1,00,000 Debentures) | 10,000 |
| Profit after Interest | 60,000 |
| Less Tax (30% of ₹ 60,000) | 18,000 |
| Profit after Interest and Tax | 42,000 |
| Less Preference Dividend ( 10% of ₹ 2,50,000 Preference Share) | 25,000 |
| Profit after Interest, Tax and Preference Dividend | 17,000 |
End of Solution
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Chapter-Wise Solution of Usha Publication Accountancy – Part 2 Class 12 – Session 2024-25 as per the PSEB curriculum
Check out Solutions to all questions of the every chapter shown as under. The Solution of Accountancy – Part 2 Class 12 – Session 2024-25 is provided as per the new book published by Usha Publication.
Chapter No. 8 – Company Accounts (Share Capital)
Chapter No. 9 – Company Accounts (Issue of Debentures)
Chapter No. 10 – Company Accounts (Redemption of Debentures)
Chapter No. 11 – Financial Statements of a Company
Chapter No. 12 – Financial Statement Analysis
Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size
Chapter No. 14 – Accounting Ratios
Chapter No. 15 – Cash Flow Statement
Also, Check out our Comprehensive Chapter-wise solution of Advanced Accountancy Part 2 Class 12 by Unimax Publication
- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Issue of Debentures
- Chapter No. 3 – Redemption of Debentures
- Chapter No. 4 – Financial Statements of a Company (Balance Sheet Only)
- Chapter No. 5 -Financial Statement Analysis
- Chapter No. 6 – Tools/Methods of Financial Analysis
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
Check out Part 1 of both books.
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1. Accountancy – Part 1 Class 12 – Session 2024-25 By Usha Publication
2. Advanced Accountancy Part 1 Class 12 by Unimax Publication