DIABB Maths Rules

*Yearly Depreciation =   Cost – Salvage Value

                                         Estimated Life

*Statement of Investment Cost:

Cost of Machine               =

Add: Working Capital      =

Total                                 = ----------------

                                              Statement Of Cash inflow

Particulars	Year 1	Year 2	Year 3	Year 4	Year 5
Profit Before Depreciation & Tax
Less: Depreciation
Earnings Before Tax
Less: Tax %
Earnings After Tax
Add: Depreciation
Cash Before Terminal Cash inflow
Add: Salvage Value
Add: Working Capital
Net Cash Inflow

           

                                          Calculation Of Payback Period:

Year	Cash Inflow	Cumulative Cash Inflow
1
2
3
4
5

1. Payback Period: A+ NCO  - C    Here: A= The year in which cumulative cash Inflow

                           D                         Comes nearer to NCO        

                                                        NCO= Net Cash Outlay

                                                        C= Cumulative Cash Inflow of the Year A.

                                            D= Cash Inflow of the Year Following The year A.

2.ARR (Average rate of Return)= Average EAT           x 100

                                     Average Investment

Averages EAT= Total  EAT

               Years

Average Investment= Net Working Capital + Initial Investment+ Salvage Value

                                                                                2

3.ROI (Return On Investment)= Average EAT      x100

                                   Total Investment

                     

                           Table For Calculation Of NPV, PI, NPI, IRR

Year	Net Cash Inflow	DF %(A)	PV	DF%(B)	PV
1
2
3
4
5

Total PV of Cash inflow=

Less: Investment            =

NPV(Net Present Value)=

4.NPV= Total PV Of Cash Inflow – NCO       10. NCB= Total CFAT/NO: Of Years

5.PI=      TPV     x 100                                       6. NPI= PI - 100

         PV of NCO

7.PV OF PBP= A+  PV of NCO – C           8. PBR=       1    x100

                                                    D                                                    PBP

9.IRR:

IRR=A+       C       x (B-A)  Here:    A=Lower Discounting Rate=

                   C-D                                B=Higher Discounting Rate=

                                                         C= NPV of Lower Discount Factor=

                                                         D= NPV of Higher Discount Factor=

For Positive NPV= NPV Negative Hole DF% Komate Hobe Minimum 10%

Since The Project PI<1 , Hence it is not wise to select the project.

PI>1 = Accept

NPV (+) = Acceptable

TPV>NCO Acceptable

                                                                 Company Name

                       Statement Of Cost/ Cost Of Goods Manufactured/Cost of Goods Sold

                                                For The Year Ended 30 June,2013

Particulars	Tk	Tk	Tk
Raw Materials: Opening  Raw Materials Add: Purchase Raw Materials Add: Carriage Inwards/Freight In Total Cost Of Purchase Less: Purchase Return And Allowance Less: Purchase Discount Net Cash Of Purchase Raw Materials Available For Use Less: Ending Raw Materials Raw Materials Consumed Add: Direct Labor/ Wages Add: Other Direct Expense(Factory wages, Production Wages, Manufacturing Wages) Prime Cost Add: Factory Overhead: Indirect ‡jLv me ai‡Yi  Expense Factory/ Work Gi mv‡_ †jLv  Expenses Depreciation For Plant, Machine, Tools, Equipment Coal, Gas, Water Drawing Office Salary Works Welfare Expense Insurance/Premium For Factory Total Manufacturing / Factory Overhead Less: Sale Of Scrap Total Manufacturing Cost/ Factory Cost/ Works Cost Add: Beginning Work in Process Total Cost Of Input Less: Ending Work In Process Cost Of Goods Manufacture / Production Cost Add: Beginning Finished Goods Inventory Cost Of Goods Available For Sale Less: Ending Finished Goods Inventory Cost Of Goods Sold Add: Administrative Expense(Office Salary, Rent Exp, Insurance Exp, Utilities Exp, Supplies Exp, Depreciation Exp-Office Furniture) Add: Selling Expense: ( Advertising Exp, Carriage Out, Freight Out, Delivery Exp, Salesman Salary, Depreciation On Store Equipment) Total cost Add:  Profit Sales

                                                                                      

                                                                                                                                                  

 

                                               Name Of The Company

                                 Statement Of the Cash Flow (Indirect Method)

                                                For The Year Ended 2013

Particulars	Tk	Tk
Net Income:		***
(1)Cash Follow From Operating Activities
Add: Non Cash Exp.	***
Depreciation Exp. ( Building, Equipment)	***
Amortization Exp.(Patent)	***
Amortization Of Discount On Bonds Payable	***
Add: Decrease In Accounts Receivable	***
Decrease In Merchandize Inventory	***
Decrease In Prepaid Expense	***
Increase In Accounts Payable	***
Increase In Accrued Expense Payable	***
Loss On Sale Of Any Fixed Assets (Investment, Equipment)	***
Less: Increase In Accounts Receivable	(***)
Increase In Merchandise Inventory	(***)
Increase In Prepaid Expense	(***)
Decrease In Account Payable	(***)
Decrease In Accrued Expense Payable	(***)
Gain Of Sale of any fixed Assets (Investment, Equipment)	(***)
Income Tax Paid	(***)
Net Cash Provided By Operating Activities:		***
(2)Cash Follow From Investing  Activities:
Add: Cash Received From Sale Of Trading Securities	***
Cash Received From Sale Of Any Fixed Assets ( Equipment)	***
Less: Cash Purchase Of Any Fixed Assets	(***)
Net Cash Provided By Investing  Activities:		***
(3)Cash Follow From Financing  Activities:
Add: Cash Received From Issuance Of Bonds Payable	***
Cash Received From Issuance Of Short Term Notes Payable	***
Cash Received From Issuance Of Common Stock	***
Cash Received From Issuance Of Share/ Stock	***
Less: Payment Of Cash Dividend	(***)
Cash Paid For Treasurer Stock	(***)
Cash Paid For Redemption Of Bonds	(***)
Cash Paid For Retirement Of Bonds	(***)
Net Cash Provided By Financing   Activities:		***
Net Changes In Cash During The Year		***
Add: Beginning Balance Of Cash		***
Ending Balance Of Cash:		***