1.1 INTRODUCTION: Early millions of Indian stays to find their buildings.

A cross the country, building construction using important things cement. In production of cement and cement based products and primarily cater to the needs government departments. Limestone being the main raw material, the company acquired and researched enough limestone bearing land in and around Alangulam and Ariyalur which are sufficient to run the cement plants for decoders to come hence the role TANCEM in the development of state in immense. With the best limestone deposit a available it is able to product the high quality cement of various grades and supplies government department and public. Wide application have been received from various quarters for its ARASU brand cement being marketed in Tamil Nadu and Kerala. Capacity enhancement at Ariyalur factory is also proposed of late it operates exceedingly well producing more than its capacity. The comparative statement is analysis to the tamilnadu cement corporation limited in analysis to that concern will be process in profitability or not. So the comparative balance sheet is prepared in the compare with last year to present year. That comparison with company last year position and present year position to analysis to the company director board will be take decision. Every company followed to the particular process or method will be every financial year. So the company changes with our production method and marketing style. So the company earnings to the profit in future year. This every year the company followed to the benefit of the process.

1.2 INDUSTRY PROFILE With the government expending on infrastructure. The demand for cement in India has increased. The first cement industry was set up in 1914 in coriander. The fact that India is the second largest producer of cement in the world speaks volumes of the cement industry in India. CURRENT STATUS OF CEMENT INDUSTRIES IN INDIA

Cement industry is growing at a rapid rate of around 10 % annually. The Indian cement industry has 130 large cement plants and 365 MT per annum. Large cement plants nearly contribute 94 % of the total capacity. Thought the cement industry is developing at a fast rate, per capita consumption of cement in India is only 150 kilograms per person, which is even less than one third of chinas, per capital, consumption. Global Cement companies in India. The financial performance of the cement industry has also recorded impressive growth. The growth of the Indian cement companies has also attracted global companies to India. Top global companies such as Lafarge of France, Holmic of Switzerland, and ital cement of Italy and Heidelberg cements of Germany have already entered in India. Their investment in the Indian cement sector is also giving a boost to the Indian economy. There are about 11 types of cement produced in India. They are Clinker Cement. Ordinary Portland cement, Portland Blast furnace slag cement, puzzling cement, Rapid Hardening Portland cement, white cement, sulphate, resisting, Portland cement, etc, Future of cement industry, it is expected that in the coming fiscal years the demand of cement to be around 225 MT. The government is also going to spend more on infrastructure and so it is beyond doubt that in the coming years the future of the cement industry is very bright. Some of the leading cement manufactures of India are Binani cement, Indian cements Ltd, Madras cement ultra tech the cement, Ambuja Cements, Prism Cements etc. Total production: The cement industry comprises of 125 large cement plants with an installed capacity of 148.28 million tones and more than 300 mini cement plants with an estimated capacity of 11.10 million per annum. The cement Corporation of India, which is a Cement Public Sector Undertaking, has 10 units. There are 10 large cement plants owned by various state governments. The total installed capacity in the country as a whole in 159.35 million tones. Actual cement production in 2002-03 was 116.35 million tones in 2001-02, registering a growth rate of 8.84 % Major players in cement in cement production are Ambuja. Cement, JK cement and L& T cement. Apart from meeting the entire domestic demand, the industry is also exporting cement and clinker. The export of cement during 2001-02 and

2003-04 was 5.14 million tones and 6.92 million tones. Respectively. Export during April may, 2003 was 1.35 million tones. Major exporters were Gujarat Ambuja Cement Ltd. And L&D Ltd. The planning commission for the formulation X five year plan constituted a working group on cement industry for the development of cement industry. The working group has identified following thrust areas for improving demand for cement for cement; promotion of concrete highways and roads; and use of ready mix concrete in large infrastructure projects. Further, in order to improve global.

1.3 COMPANY PROFILE: The history followed was a power struggle between Hider Ali and later Thippu Sultan with the British. After the death of Thippu Sultan the English took the civil and military Administration of the Carnatic in 1801. Thus Tiruchirappalli came in to the hands of the English and the District was formed in 1801. In 1995 Tiruchirappalli was trifurcated and the Perambalur and Karur districts were formed. Perambalur district was divided into Perambalur and Ariyalur district in the year 2001 and merged with Perambalur in the year 2002. Then now the district is bifurcated from Perambalur and now functioning from 23.11.2007. GEOGRAPHY Ariyalur is one of the districts in Tamil Nadu state. It is rich in limestone resources. Big industrial houses like Birlas (Grasim Industries), India cements, Dalmia cements, and Madras cements have their cement units here. Tamil Nadu governments TANCEM factory is in Ariyalur. Elakurichi is an important tourist place. INDUSTRY Five major Cement factories in the district reveal the abundant of deposit of limestone. The availability of Lignite at Jayankondam and near by places is a gift by Mother Nature. The Fossil is said to have been a national asset according to Geologists. THE CEMENT CITY

Ariyalur is famous for its cement industries in and around it. This is possible due to its immense limestone store which is the potential raw material for cement industries. In particular the Arasu cements, the Birla cements, the Sakthi cements, the Dalmia cements, the Ramco cements, etc. are situated in Ariyalur. So Ariyalur is one of the busiest transport cities.

PROFILE OF THE ORGANISATION: The Tamilnadu cement corporation ltd., (TANCEM) was established in Feb 1976 as a wholly, owned subsidiary of TIDCO. Further, all the shares were transferred to Government of Tamilnadu and now functioning under the control of Industries Department. The corporation is headed by the Chairman cum Managing Director and IAS official. TANCEM owns two cement units, one at Alangulam and another one at Ariyalur. In addition to cement units, TANCEM is having one Asbestos sheet unit at Alangulam, and Stoneware pipe unit at Vridhachalam. TANCEMs corporate office is functioning at 735, Annasalai, Chennai-2. TANCEMs Ariyalur unit was commissioned on 1st August 1979 and commercial production commenced on 9th September 1979. This Ariyalur unit is having two kilns of 750 TPD capacities each and producing clinker of 1500 Metric Tones per day in total. The Brand Name is Arasu Cement. Now, TANCEM Ariyalur unit has installed additional ESPs at a total cost of Rs. 3.00 cores for controlling the dust emission as per the norms of Tamilnadu pollution control Board. The Major plant and machinerys are of polysious design (West Germany) supplied by M/s Walchandnagar Industries Ltd., Pune. The Plant is designed for adoption in dry process technology with four stage suspension preheated-DOPOL System and this was modern Dry Process plant in the continent of Asia during 1979. The Cement Produced in this plant is stacked in four cement silos and fed to packing plant from where the same is packed with the help of Electronics packer for meeting out the dispatch programmed in a steam lined manner to maintain correct weight which meets the customer satisfaction.

DEPARTMENTS IN THE ORGANIZATION General Managers Office Personnel Administration Department(Security, Canteen, School & Dispensary) Accounts Department Mechanical / Production (Plant, Kiln, Process). Electrical Instrumentation Department Mechanical / Auto Garage Mines Department Process And Quality Assurance Department Materials Department Civil Marketing Department

ARIYALUR CEMENT WORKS Commercial production in this unit was commenced during September 1979. Set up with a capital outlay of Rs. 29 crore and a rated capacity of 5 lakh tones per annum of cement, this unit provides direct employment for 1000 employees. With the best limestone deposit available, it is able to produce the high quality cement of various grades and supplies to Government Departments and Public. Wide appreciations have been received from various people for its ARASU brand cement being marketed in Tamilnadu and Kerala. Capacity enhancement at Ariyalur factory is also proposed. Of late, it operates exceedingly well, producing more than its capacity. ALANGULAM CEMENT WORKS Alangulam in Virudhunagar District, Commercial production was commenced in 1970-71 with capital outlay of Rs. 6.66 crore. With the rated capacity of 4 lakh tones per annum, this unit provides direct employment to 1600 people and indirect employment to 3000 people. The Unit manufactures and markets ARASU 53 Grade, 43 Grade OPC Cements in Tamilnadu and Kerala. Major consumption is by Government Departments for their construction activities such as Bridges, Dams, and High raised Multistory Buildings etc. It has a wide network of stockiest both in Tamilnadu and Kerala. Modernization of plant is on.

ALANGULAM ASBESTOS SHEET PLANT Sep up with a capital outlay of Rs. 2.60 crore, this unit is located at Alangulam, Virudunagar District, commenced its commercial production in October 1981. Capacity of the plant is 36000 tones of Asbestos sheets per annum. It produces corrugated sheet of 1 meter to 3 meters length width with a standard width of 1.05 meters and thickness of 6 mm. The ranges include plain sheets and accessories. This unit gives a direct employment to 290 people and indirect employment to 700 people. ARASU Brand AC sheet has earned reputation in the market and is giving tough fight to the private manufacturers in Tamilnadu, Kerala, Pondicherry and part of Karnataka. With a good network of stockiest, more than 95% of its production goes to stockists market. It shows not only a consistent production but also has stabilized market in the above said states.

COMPANY Tamilnadu Cements Corporation Limited (TANCEM) was formed during February, 1976 as a public limited company under the provisions of the Companies Act, 1956 and our Registered / Corporate Office is situated at 735, Anna Salai, Chennai 600 002. COMPANY BUSINESS The company is engaged in the manufacture and selling of Cement, Asbestos sheets and Stoneware Pipes. Our factories are situated in various districts of Tamilnadu as under. Alangulam Cement Works, Alangulam, Virudhunagar district, Ariyalur Cement Works, Ariyalur District Tamilnadu Asbestos Sheet Unit, Alangulam, Virudhunagar District and Stoneware Pipe Factory, Virudhachalam, Cuddalore district. COMPANY MISSION To produce and sell cement in the Public Sector so as to have a moderating influence on the market for making available cement at reasonable prices and to develop the backward areas in the State by creating direct and indirect employment opportunities. COMPANY VISION To attain leadership in cement technology.

 To encourage the use of environment and friendly practices in cement production. To make available cement at affordable prices to the common consumers and Govt. Departments.

COMPANY COMMITMENTS 1) On achieving excellence in production a) We are committed to maintain highest quality standards by ensuring compliance with all laid down specifications. b) We shall achieve the highest capacity utilization of plant and machinery thus ensuring maximum operational efficiency. c) We shall involve and motivate all our employees in the process of production thus ensuring the highest productivity. d) We shall adopt the latest technologies by modernizing plant and plant practices besides bringing about continuous process improvements. 2) On achieving excellence in supply & distribution a) We shall make available cement to the common consumers at affordable prices by only providing for a reasonable margin of profit. b) We shall ensure supply to all Government Departments / Agencies engaged in public works activities at price cheaper than those in the market. c) We shall develop an effective market net work of stockists and dealers thus making cement and cement products available all over Tamil Nadu and in neighboring States. d) We shall adopt a transparent and healthy approach to marketing cement and cement products thereby setting and example in the industry.

3) On Environment a) Produce eco-friendly quality cement and stoneware pipes adopting

innovative technologies. b) Comply with all relevant environmental legislation and regulation. c) Conserve and optimize the usage of resources namely Power, Coal and other raw materials like Limestone, Fly Ash and other permissible additives fixed by Bureau of Indian Standards (BIS). Human Resources Development a) We shall periodically impart training to our employees so as to inculcate in them a sense of national priority, industrial excellence and consumer friendliness. b) We shall maintain harmonious Industrial Relations and enhance the quality of life of our employees. c) We shall improve the conditions of the people living in the neighbour-hood of our factories by participating in community development projects in these areas. d) We shall imbibe the latest development in cement technology in the world through purposeful interaction with the cement industry in India and abroad. e) We shall continue to encourage our Scientists and Engineers engaged in research and development efforts to produce cement and cement products adopting eco-friendly technology resulting the least social and economic costs.

BUSINESS 1. Cement is supplied directly to the Govt. Departments and stockists appointed in various places in Tamilnadu and Kerala. Sheets are supplied directly to the stockists and through our depots situated in Pondicherry, Kerala and Karnataka. 2. Quality complaints on cement / sheets supplied by TANCEM are received at the respective factories and our quality personnel attend to the same on war footing basis as and when the situation warrants. The quality complaints are attended within a weeks time. 3. The company periodically conducts the stockists meeting at various important cities in Tamilnadu and redressing the stockists / customers grievances. CONTROL MEASURES FOR ACHIEVING THE TARGET The main specifications of control measures are:

 A high degree of delegation of authority and responsibility to point out where the control is not exercised. Supervisors and officers must have expertise experience and competence. Key task should be properly defined & motivation should be encouraged for securing fullest involvement. There should be adequate provision for appraisal reappraisal change in the choice of strategic and plan of action.

GENERAL 1. Continuous committed efforts are being taken by TANCEM to use the state of the art technology machinery wherever required in the manufacturing system to achieve and reduce the cost of production at all possible levels. 2. For more details about the company, products profile and other details please browse www.tancem.com or contact the companys Email address: tancem@md2.vsnl.net.in. 3. Liaison is available through the Nodal Officer posted exclusively for this purpose at Corporate Office and his office / Residential address are given below: Tamilnadu Cements Corporation (TANCEM), a wholly owned Government of Tamilnadu undertaking, started business from 1st April 1976 with an authorized share capital of Rs. 10 crores taking over cement plant at Alangulam and setting up another plant at Ariyalur in the year 1979. TANCEM, as its expansion and conversion activities, set up Asbestos Sheet unit at Alangulam during 1981 and an Asbestos pressure pipe plant at Mayanur during 1983. TANCEM also took over during 1989, a stoneware pipe plant from TACEL with a view to provide employment to the retrenched employees. TANCEM has, thus become a multi plants, multi locations and multi products company with annual turnover of around Rs. 200 crores and the authorized capital as of now is Rs. 18 Crores.The company has its main objective in production of cement and cement based products and primarily caters to the needs of Government departments. Limestone being the main raw material, the company acquired and reserved enough

limestone bearing lands in and around Alangulam and Ariyalur which are sufficient to run the cement plants for decades to come. Hence, the role of TANCEM in the development of state is immense. PRODUCTS CEMENT Classification by type 1. O.P.C 2. P.P.C Classification of grade 1. O.P.C : 43, 53 2. P.P.C : Arasu Super Star Portland Pozzalana Cement (PPC), Ordinary Portland Cement (OPC) [53 Grade, 43 Grade] is manufactured at this unit.

1.4. OBJECTIVES OF THE STUDY To study the comparative Statement analysis with reference to tamilnadu cement corporation limited, Ariyalur. To measure the efficiency of the company for the up coming years.

To study the relationship between different financial variables effecting the solvency and profitabilitys position of the company. To know the effective utilization old fund.

Correlating the change in working capital with respect to the worth of the company.

To compare the financial position of various years of the company (March 31st 2004-2005 to 2008-2009)

2.1 RESEARCH METHODLOGY Research is an art of scientific investigation. It is a scientific and systematic search for pertinent on a specific topic. DEFINITION: ACCORDING TO CLIFORD WODDY Research comprises Of defining and redefining problems, formulating hypothesis or suggested solutions, collecting organizing and evaluating data, making deductions research conclusions. TOOLS USED IN THE DATA ANALYSIS: The following tools are used for the purpose of analyzing the comparative statement analysis is as follows. Comparative balance sheet

2.2 DATA COLLECTION METHOD This study is purely based on the secondary data. The datas were collected from the published financial reports for the six year from the March 31 2004-05 to 2008-09 Secondary Data: Balance Sheet of the year 2004-2005 Balance Sheet of the year 2005-2006 Balance Sheet of the year 2006-2007 Balance Sheet of the year 2007-2008 Balance sheet of the year 2008-2009

Analytical Research:-

This objective of this research is to use the available information and analyze the information to make a critical evaluation of the material. In this study the data is available in the company annul report and websites. 2.3 LIMITATION OF THE STUDY Tamilnadu cement corporation ltd, being a large concern the entire financial data could not be covered in a limited period. It is very hard to know the whole financial analyses that are followed in tamilnadu cement corporation ltd. The time period which was available to do the project was considerable limited The data collected for this project report are totally integral nature.

3.1 REVIEW OF LITERATURE Review of literature is important for researchers to carryout successfully. That helps for social researcher to get a clear idea about the particular field. It is further intended to serve as means of exchanging informations with the hope that it would prevent further duplication of respondence to determine what is already know for similar research. So, that the investigator do not waste the time plaguing over the old ground. Unless the research court choose to do attempting to replicate some previous findings in the researcher literature. Review of literature facilities his uncovering of certain areas unattended, for vitalizing the present work and correlates various findings. The knowledge of other research literature is very important for social researcher either to prove (or) disprove his

findings with those of the other. For this purpose a certain number of literatures likely have been reviewed and enlisted. NEED FOR REVIEWING LITERATURE Knowledge is growing rapidly. It gets doubled in a very short span of time. Scholars, researchers and writers go on adding knowledge through their studies and writings. There is tremendous increase in the number of publications: book and periodicals in developed and developing countries India also produces annually about 20,000 books. One who is not fully conversant with has gone before has little chance of making a worthwhile contribution. Therefore a researcher has to survey the available literature relating to his field of study. He must keep himself update in his field and related areas.

LITERATURE Literature in this context consists of a. Books b. Journals c. Reports d. Research Dissertations and thesis e. Newspapers f. Micro Forms Comparative financial statements: These statements summaries and present related data for a number of years, incorporating therein changes (absolute and relative) in individual items of financial statements. These statements normally comprise comparative balance statements, comparative profit and loss account, and comparative statements of change in total capital and working capital. They help in making inter-period and inter-firm comparisons, and also highlight the trends in performance efficiency, and financial position. comparative income statements:

The income statement gives the results of the operations of a business over a period of time. The changes in absolute data in money values and percentages can be determined to analyses the profitability of the business. Like comparative balance sheet, the income statement also has four columns.

The first two columns are used to give figures of various items for two years, and the third and the fourth columns are used to show increase or decrease in figures in absolute amounts and percentages, respectively. Guidelines for the interpretation of income statements: The analysis and interpretation of income statement will involve the following steps: The increase or decrease in sales should be compared with the increase or decrease in cost of the goods sold. An increase in sales will not always mean an increase in profit. The profitability will improve if increase in sales is more than the increase in cost of the goods sold. The amount of gross profit should be studied in the first step. The second part of analysis should be the study of operational profits. The operating expenses, such as office & administrative and selling & distribution, should be deducted from gross profit to find out operating profits. An increase in operating profit will result from the increase in sales position and control of operating expenses. A decrease in operating profit may be due to an increase in operating expenses or decrease in sales. The change in individual expenses should also be studied. Some expenses may increase due to expansion of business activities while others may go up due to managerial inefficiency. The increase or decrease in net profit will give an idea about the overall profitability of the concern. Non-operating expenses such as interest paid, losses from sale of assets. Writing off of deferred expenses and payment of tax, decrease the figure of operating profit. When all non-operating incomes may also be there which will increase net profit. An increase in net profit will give us an idea about the progress of the concern. An opinion should be formed about profitability of the concern and it should be given at the end. It should be mentioned the overall profitability is goof or not.

Comparative balance sheet: Comparative balance sheet analysis is the study

of the trend of the same items, group of items and computed items in two or more balance sheets of the same business enterprise on different dates. The changes in periodic balance sheet items reflect the conduct of a business. The changes can be observed by the comparison of the balance sheet in the beginning and at the end of a period, and these changes can help forming an opinion about the progress of an enterprise. Two columns of the comparative balance sheet are for the data of original balance sheet. The third column is used to show increases in figures, and a fourth column may be added for giving percentages of increases or decreases. Guidelines for interpretation of comparative position statement: While interpreting comparative balance sheet, the interpreter is Expected to study various aspects, such as they are 1. Current financial position and liquidity position. 2. Long-term financial position, and 3. Profitability of the concern. For studying the current short-term financial position of a concern, we have to see the working capital in both the years. The excess of current assets over current liabilities will give the figures of working capital. The increases in working capital will mean improvement in the current financial position of the business. An increase in current assets accompanied by the increase in current liabilities of the same amount will not show any improvement in the short-term financial position. So, we should study the increase or decrease in current assets and current liabilities and this will enable us to analyze the current financial position. 2. The second point to note in current financial position is the liquidity position of the concern. If liquid assets such as cash in hand, cash at bank ,bills receivables, and deptors,show an increase in the second year over the rustyear,this will improve the liquidity position of the concern. The increase in inventory can be on account of accumulation off stocks for wants of customers, decrease in demand or inadequate sales promotion efforts. An increase in inventory may increase working capital of the business but it will not be good for the business. 3. The long-term financial position of a concern can be analyzed by studying the changes in fixed assets by the issue of both long-term liabilities and capital. The proper financial policy of a concern helps to finance fixed assets by the issue of either long-term security such as debentures, bonds, loans from financial institutions

or fresh share capital. An increase in the fixed assets should be compared with increase in long term loans and capital. If the increase in fixed assets is more than the increase in the long-term securities, then a part of the fixed assets has been financed from the working capital. On other hand, if the increase in long-term securities is more term sources but part of the working capital also. A wise policy will to be finance fixed assets by raising long term-funds. The nature of assets, which have increased or decreased, should also be studied to form on opinion about the future production possibilities. The increase in plant and machinery will increase production capacity of the concern. On the liabilities side, the increase in loaned funds will mean an increase in interest liability whereas an increase in share capital will not increase any liability for paying interest. An opinion about the long-term financial position should be formed after taking in to consideration the above-mentioned aspects. The next aspect to be studied in a comparative balance sheet question is profitability of the concern. the study of increase or decrease in retained earnings, various resources and surpluses, and so on will enable the interpreter to see whether the profitability has improved or not. An increase in the balance of profit and loss account and other resources created from profits will mean an increase in profitability to the concern. The decrease in such accounts may mean issue of dividend, issue of bonds shares or deterioration in profitability of the concern. After studying various assets and liabilities, an opinion should be formed about the financial position of the concern. We cannot interpret that if short-term financial position is good then long-term financial position will also be good, or vice-versa. A concluding word about the overall financial position must be given at the end. LIMITATIONS OF COMPARTIVE FINANCIAL STATEMENTS Comparison of two financial statements will become misleading in the basic accounting principles above to been followed consistency. Price level changes also reduce the reliability of comparative statements while current expenses and supply of raw materials are included in terms of current purchasing power of money and deprecation etc.

 Price level changes will render comparison of financial statement of two companies difficult due to some reasons. Internal operations like products, method of manufacturing etc, may be different form these of the previous period. FUNCTIONS OF COMPARATIVE STATEMENTS The comparative statements functions in two types. Comparative income statements, Comparative balance sheet. COMPARATIVE INCOME STATEMENT The comparative income statement is process on compare to two year data and analysis the increase or decrease of cost value in the business period. The statement is followed by some rules and regulations. The comparative income statement is prepared in the following way. Gross profit Operating expenses Operating profit Non-operating expenses Non-operating income

Gross profit: Gross profit means the company total profit. This profit is calculated by the net sales over the cost of goods sold. That is a gross profit. The profit is transfer the profit and loss account. The gross profit is calculated by the company total turnover and financial position. Gross profit=Net sales-Cost of goods sold Operating expenses: Operating expenses mean the company general expenses, administrative expenses, selling expenses. The all expenses are added to the income statement and analysis the data to calculate the operating expenses. The gross profit over to the operating expenses. General expenses: The general expenses the company in every year expenses calculated the company. The expense is increase or decrease the value in analysis the business concern.

Administrative expenses: Administrative expenses mean the company administrative level of the financial position and expenses is increase or not in the business concern. Selling expenses: Selling expenses mean the company sales the product in the expenses cost is a selling expenses. Operating profit: Operating profit mean the total amount of gross profit over the operating expenses. That Is called by the operating profit. That operating profit is analysis two years operating profits. The last year profit is increase or not in analysis the company. Non-operating expenses: The Non-operating expenses are another part of the income statements. The expenses are calculated in the company paid to interest, income tax, and other payments. The non-operating expenses that way of method only. Non-operating profit: The Non-operating profit mean the company receive the interest, rent, and other incomes. That is called by the Non-operating profit. Comparative Balance sheet The comparative balance sheet calculated by the two ways. That is Assets and Liabilities. Assets Meaning Assets mean the companys property, land, machinery etc. that properties are the company own. That is Assets. Current assets Fixed assets Fictitious assets Intangible assets

Current Assets: Cash or other assets, e.g., stock, debtors and short term investments, held for the conversion into cash in normal course of trading. These assets reasonably expected to be realized in cash or consumed during normal operating of the business. The distinction between fixed assets and current assets is important. The essence distinction is time. Current Assets are those that is owned by the business generally not for more that form the balance sheet date whereas fixed assets are those that are expected to be owned for more than year. Following are the examples of the current assets: Cash consists of funds which are readily available for disbursement without restriction. Most of these are usually on deposit with the banker (known as bank balance) and the balance in the temporary stock facilities (cash box) on the business premises. Fixed Assets: Fixed assets mean which assets acquired for retention by an entity for the purpose of providing a service to the business not held for a resale in the normal course of trading. These assets are tangible in nature relatively long lived resources of a business. A business get require these types of assets in order to use them in the production of goods and services. If the assets are for resale they are classified as inventories, even though they are long lived. Therefore, fixed assets and lived assets whose usefulness is likely to extend beyond one accounting period in the operations of the business. Fixed assets appear in the balance sheet as their historical costs minus accumulated depreciation expression accumulated depreciation means the portion of the asset which has been charged as an expense in the previous years as a cost of doing business. The examples of fixed assets are land and building, plant and machinery, furniture and fixtures, etc. there assets are generally divided into wasting assets and non-wasting assets. Wasting assets lose their than wear and tear (plant and machinery) of the passage of time (leasehold land) or through being worked. Non-wasting assets are those which do not lose their value by any of the above reasons. A good example of non-wasting assets is freehold land.

Fictitious Assets: These are intangible properties which are not represented by anything concrete. The examples of fictitious assets are preliminary expenses, accumulated losses, etc. Intangible assets: Intangible assets are capital assets having no physical existence whose value depends on the rights and benefits that possession confers upon owner. These represent immaterial rights, privileges and competitive advantages owned by a business. (Examples) goodwill, copyrights, trademark, etc. Liabilities: Liabilities mean the company will be paid to the payment in the buyers. The companies pay of amount and capital amount and profit loss account etc. The liabilities is follow as, Current liability Long term liability Sources of funds Contingent liability Current liability: Current liability mean the obligation of the business which are payable in the near future, usually within the next accounting period. Therefore, a current liability which is expected to have been paid within one year from the date balance sheet is termed as current liability. When a current liability is created, its increases the resources of a business in the form of the current assets, e.g. buying inventory on credit. On other hand, when obligation for a current liability is paid for it reduces the current assets. Current liabilities are generally obligations for the items which are entered into the operating cycle of a business, such as sundry creditors and bills payable in the acquisition of inventory, suppliers to be used in the production cycle, collection received in advance against the delivery of goods, debts which arise from operations directly relating to the operating cycle such as outstanding salaries, wages, commission, royalty, rent and also forth. It also includes income tax and other. There may be other liabilities, which also fall under this category, though not related to the production cycle. These include short-term

debts arising from acquisitions of capital assets, serial maturity of long term obligations (interest payment at regular intervals), and so forth. Now, we discuss some important company of current liabilities. (Example) sundry creditors etc. Long term liability: Long term liability mean that liability is before one year to after five year. That is called by the long term liability. (Example) Bank loan, etc. Sources of funds: Sources of funds mean the company capital amount, profit and loss account, reserve and surplus, general reserve. Capital: Capital amount mean the who is start the business in contribute to the some amount. That is called capital. (Example) Kumar investment the Rs.10000/Share holders fund: Share holders fund mean the companys in collection of some amount in public or some individual money in contribution to the business. That is called by the share holders fund. The share holder funds mean equity share holders, preference share holders, debentures, dividend etc. General Reserve: General reserve mean the company save to some amount in future plans and some activities only. That amount will be calculated by the general reserve. Reserve and surplus: Reserve and surplus mean that savings is also one of the savings in the company. Its also a form general reserve. The general reserve method is applying the business.

(Example) the company savings or allowed some funds in future activities. Contingent liability: These liabilities are conditions which exist at the balance sheet date, the outcomes of which can only be confirmed on the occurrence non-occurrence of one or more uncertain future events. A contingent liability may also exist when a current situation may result in a future liability, but the amount of the in the monitory terms cannot be reasonably anticipated as on the balance sheet date. They do not include uncertainty connected with accounting estimates, e.g., provision for doubtful debts of provision for discount on debtors. Also, the situation must exist currently; hence, future losses from firm the flood, natural calamities or outbreak of war are not contingent liabilities. Types of Current Assets: Cash & Bank Balance Sundry Debtors Inventories Loan & advances Bills Receivable Prepaid expenses Cash & Bank Balance: Cash consists of funds which are readily available for disbursement without restriction. Most of these funds are usually on deposit with the banker (known as bank balance) and the balance in the temporary storage facilities (cash box) on the business premises.

Sundry Debtors: Sundry Debtors are amounts owed to the business generally by its customers arising out of credit sales. Sundry Debtors appear in the Balance sheet at their net expected realizable value, i.e., at their book values less an allowance for that portion of the amount owed which is not expected to be collected. Inventories: Stock is the inventories of raw materials, work-in-progress and

finished goods. Stock is needed by a business either for sale in the ordinary course of business, or for use in the process of production for such sale or are to is currently consumed in the production of goods and services to be available for sale. Stock id recorded in the balance sheet at its cost or current market value whichever is lower. Loan & Advances: Loan & Advances mean the business concern gives the money or the company paid to some advances in particular persons. The money is creating some contract in purchase and selling activities in future day. This is called by the loan & advances. Bills Receivable: Bills Receivable is acknowledgements of debts of the customers. When the amount owed by debtors evidenced by a written acknowledgement of obligations, it would appear not under the head sundry debtors but under the head bills receivable. Generally, bills receivable is a method of converting sundry debtors in to acceptors of bills.

Prepaid Expenses: Prepaid expenses and differed charges represent certain kinds of assets, usually of an intangible nature, usefulness of which will expire with the near future. In fact, these are expenses which are already incurred, but the entire portion could not be recognized in the current accounting period because the benefit is spared over to more than on accounting. Types of current liabilities: Sundry Creditors Bills Payable Outstanding Expenses Deferred Income Sundry Creditors: . Sundry Creditors are the claims of the suppliers against the business for the delivery of the goods on credit. This may not be evidence by a written acknowledgement of debt. Bills Payable:

Bills payable are the claims of the suppliers which is evidenced by a note or some other written acknowledgement of debt. Liability for taxes is the provision made for the estimated tax liability which is owed to the government for taxes. Outstanding expenses: Outstanding expenses are expenses which are already incurred but not paid for. These are the conversion prepaid expenses. These liabilities may be intangible in nature in the sense that they are evidenced by a document. (Example) outstanding wages and salary, outstanding rent, etc. Deferred Income: Deferred income represents the short term liability of a business that arises because the business has received money in advance for a service to be rendered in future. An example is rent received in advance, which may rental payment is received by the business in advance for which the business aggress to permit the tenor make use of a property during near future. Limitation of Current Assets: The resource must be valuable. The resource must be owned by a business enterprise. It must be acquired at a measurable money cost.

Limitation of current liability: Those with fixed amounts and date of payments. Those with fixed amount but date of payment are estimated. Those for which the amount and the date of the payment are estimated.

PARTICULAR 2004 2005 INCREASE/DECERASE SOURCES OF FUNDS:1. SHARESHOLDERS FUND: A. Reserves and surplus XXXX XXXX XXX XX Less: I O G XXXX XXXX XXX XX Total XXXX XXXX XXXX XX

PER%

2.LOANS FUNDS A. Secured loans XXX XXX XXX XX B. Unsecured loans XXXX XXXX XXX XX 3.DEFERRED TAX LIABILITY XXX XXX XXX XX Total Loans Fund XXXX XXXX XXXX XX TOTAL XXXX XXXX XXXX XX APPLICATION OF FUNDS: 1.FIXED ASSETS A. Grass Block XXXXX XXXXX XXXXX XX B. Less: Depreciation XXXX XXXX XXXX XX C. Net block XXXX XXXX XXXX XX D. Capital work-in-progress XXXX XXXX XXXX XX Total Fixed Assets XXXXX XXXXX XXXX XX 2.CURRENT ASSETS, LOANS & ADVANCES A. Inventories XXXXX XXXXX XXXXX XX B. Sundry Debtors XXXXX XXXXX XXXXX XX C. Cash and bank balance XXXX XXXX XXXX XX D. Loan &Advance XXXX XXXX XXXX XX E. Other current assets XXXX XXXX XXX XX Total Current Assets XXX XXX XX XX Less: Current Liabilities & Provision XXXX XXXX XXX XX Total XXXX XXXX XXXXX XX 3.Outstanding Expenses (miscellany exp) XXXX XXXX XXXX XX TOTAL XXXXX XXXXX XXXX XX Model comparative balance sheet as on 2004-2005 Comparative Balance sheet as on 31st March 2004-2005 PARTICULAR 2004 2005 INCREASE/DECERASE PER% SOURCES OF FUNDS:1. SHARESHOLDERS FUND: A. Reserves and surplus 705684948 748719183 (+)43034235 (+)6.10 Less: I O G 441509816 479641441 (+)38131625 (+)8.63 Total 264175132 269077742 (+)4902610 (+)1.85 2.LOANS FUNDS A. Secured loans 45760436 8524800 (+)37235636 (+)81.37 B. Unsecured loans 524724554 524724554 0 0 3.DEFERRED TAX LIABILITY 0 0 0 0 Total Loans Fund 570484990 533249354 (-)37235636 (-) 06.53 TOTAL 834660122 802327096 (-)32333026 (-)03.87 APPLICATION OF FUNDS: 1.FIXED ASSETS A. Grass Block 685328943 680210090 (-)5118853 (-)0.75 B. Less: Depreciation 418027901 429442857 (+)11414956 (+)2.73 C. Net block 267301042 250767233 (-)16533809 (-)6.18 D. Capital work-in-progress 26371216 26974725 (-)603509 (-)2.28 Total Fixed Assets 293672258 277741958 (-)15930300 (-)5.42 2.CURRENT ASSETS, LOANS & ADVANCES

A. Inventories 60072427 98297716 (+)38225289 (+)63.63 B. Sundry Debtors 512526983 498284139 (-)14242844 (-)02.78 C. Cash and bank balance 69691037 61713901 (-)7977166 (-)11.45 D. Loan &Advance 102797069 84955796 (-)17841273 (-)17.36 E. Other current assets 3952970 4025663 (-)72693 (+)01.84 Total Current Assets 749040516 747277215 (-)1763301 (-)00.24 Less: Current Liabilities & Provision 211881825 224723108 (+)12841283 (+)06.06 Total 537158691 522554107 (-)14604584 (-)02.72 3.Outstanding Expenses (miscellany exp) 3829173 2031031 (-)1798142 (-)46.95 TOTAL 834660122 802327096 (-)32333026 (-)03.87 Comparative Balance sheet as on 31st March 2005-2006 PARTICULAR 2005 2006 INCREASE/DECERASE PER% SOURCES OF FUNDS:1. SHARESHOLDERS FUND: A. Reserves and surplus 748719183 788033825 (+)39314642 (+)52.50 Less: I O G 479641441 510692320 (+)31050879 (+)06.47 Total 269077742 277341505 (+)8263763 (+)03.07 2.LOANS FUNDS A. Secured loans 8524800 4524800 (+)4000000 (+)46.92 B. Unsecured loans 524724554 524724554 0 0 3.DEFERRED TAX LIABILITY 0 Total Loans Fund 533249354 529249354 (-)4000000 (-)00.75 TOTAL 802327096 806590859 (+)4263713 (+)00.53 APPLICATION OF FUNDS: 1.FIXED ASSETS A. Grass Block 680210090 669681543 (-)10528547 (-)01.55 B. Less: Depreciation 429442857 433697437 (+)4254580 (+)00.99 C. Net block 250767233 235984106 (-)14783127 (-)00.58 D. Capital work-in-progress 26974725 27493558 (+)518833 (+)01.92 Total Fixed Assets 277741958 263477664 (-)14264294 (-)05.13 2.CURRENT ASSETS, LOANS & ADVANCES A. Inventories 98297716 97081130 (-)1216586 (-)12.37 B. Sundry Debtors 498284139 462678006 (-)35606133 (-)71.45 C. Cash and bank balance 61713901 108892902 (+)47179001 (+)76.44 D. Loan &Advance 84955796 87644384 (+)2688588 (+)31.64 E. Other current assets 4025663 4122100 (+)96497 (+)23.97 Total Current Assets 747277215 760418522 (+)13141307 (+)01.75 Less: Current Liabilities & Provision 224723108 218087141 (-)6635967 (-)02.95 Total 522554107 542331381 (+)19777274 (+)03.78 3.Outstanding Expenses (miscellany exp) 2031031 781814 (-)1249217 (-)61.50 TOTAL 802327096 806590859 (+)4263713 (+)00.53

PARTICULAR 2006 2007 INCREASE/DECERASE PER% SOURCES OF FUNDS:1. SHARESHOLDERS FUND: A. Reserves and surplus 788033825 924853467 (+)136819642 (+)17.36 Less: I O G 510692320 667117341 (+)156425021 (+)30.63 Total 277341505 257736126 (-)19605379 (-)07.07 2.LOANS FUNDS A. Secured loans 4524800 0 (-)4524800 0 B. Unsecured loans 524724554 524724554 0 0 3.DEFERRED TAX LIABILITY Total Loans Fund 529249354 524724554 (-)4524800 (-)00.85 TOTAL 806590859 782460680 (-)24130179 (-)03.00 APPLICATION OF FUNDS: 1.FIXED ASSETS A. Grass Block 669681543 670717131 (+)1035588 (+)00.15 B. Less: Depreciation 433697437 448163935 (+)14466498 (+)03.33 C. Net block 235984106 222553196 (-)13430910 (-)05.69 D. Capital work-in-progress 27493558 35904882 (+)8411324 (+)30.59 Total Fixed Assets 263477664 258458078 (-)5019586 (-)01.91 2.CURRENT ASSETS, LOANS & ADVANCES A. Inventories 97081130 122128776 (+)25047646 (+)25.80 B. Sundry Debtors 462678006 429647827 (-)33030179 (-)07.14 C. Cash and bank balance 108892902 120426620 (+)11533718 (+)10.59 D. Loan &Advance 87644384 113997847 (+)26353463 (+)30.06 E. Other current assets 4122100 0 (-)4122100 0 Total Current Assets 760418522 786201070 (+)25782548 (+)03.39 Less: Current Liabilities & Provision 218087141 262327735 (+)44240594 (+)20.29 Total 542331381 523873335 (-)18458046 (-)03.40 3.Outstanding Expenses (miscellany exp) 781814 129267 (-)652547 (-)83.46 TOTAL 806590859 782460680 (-)24130179 (-)03.00 Comparative Balance sheet as on 31st March 2006-2007 Comparative Balance sheet as on 31st March 2007-2008 PARTICULAR 2007 2008 INCREASE/DECERASE PER% SOURCES OF FUNDS:1. SHARESHOLDERS FUND: A. Reserves and surplus 924853467 1170316598 (+)245463131 (+)26.54 Less: I O G 667117341 1001635816 (+)334518475 (+)50.14 Total 257736126 168680782 (-)89055344 (-)34.55 2.LOANS FUNDS A. Secured loans 0 0 0 0 B. Unsecured loans 524724554 459481554 (-)65243000 (-)12.43 3.DEFERRED TAX LIABILITY 0 0 0 0 Total Loans Fund 524724554 459481554 (-)65243000 (-)12.43 TOTAL 782460680 628162336 (-)154298344 (-)19.71 APPLICATION OF FUNDS: -

1.FIXED ASSETS A. Grass Block 670717131 684249466 (+)13532335 (+)02.02 B. Less: Depreciation 448163935 461824557 (+)13660622 (+)03.04 C. Net block 222553196 222424909 (-)128287 (-)00.06 D. Capital work-in-progress 35904882 32379422 (-)3525460 (-)09.82 Total Fixed Assets 258458078 254804331 (-)3653747 (-)01.41 2.CURRENT ASSETS, LOANS & ADVANCES A. Inventories 122128776 132990382 (+)10861606 (+)08.89 B. Sundry Debtors 429647827 370407288 (-)59240539 (-)13.79 C. Cash and bank balance 120426620 21216217 (-)99210403 (-)82.38 D. Loan &Advance 113997847 107233324 (-)6764523 (-)05.93 E. Other current assets 0 3572580 (+)3572585 (+)100.00 Total Current Assets 786201070 635419796 (-)150781274 (-)19.17 Less: Current Liabilities & Provision 262327735 262075978 (-)251757 (-)00.09 Total 523873335 373343818 (-)150529517 (-)28.73 3.Outstanding Expenses (miscellany exp) 129267 14187 (-)115080 (-)89.02 TOTAL 782460680 628162336 (-)154298344 (-)19.71 Comparative Balance sheet as on 31st March 2008-2009 PARTICULAR 2008 2009 INCREASE/DECERASE PER% SOURCES OF FUNDS:1. SHARESHOLDERS FUND: A. Reserves and surplus 1170316598 1249344881 (+)79028283 (+)06.75 Less: I O G 1001635816 1248675113 (+)247039297 (+)24.66 Total 168680782 669768 (-)168011014 (-)99.60 2.LOANS FUNDS A. Secured loans 0 0 0 0 B. Unsecured loans 459481554 0 (-)459481554 0 3.DEFERRED TAX LIABILITY 0 381952554 (+)381952554 0 Total Loans Fund 459481554 381952554 (-)77529000 (-)16.87 TOTAL 628162336 382622322 (-)245540014 (-)39.08 APPLICATION OF FUNDS: 1.FIXED ASSETS A. Grass Block 684249466 697208837 (+)12959371 (+)01.89 B. Less: Depreciation 461824557 476028220 (+)14203663 (+)03.08 C. Net block 222424909 221180617 (+)1244292 (+)00.55 D. Capital work-in-progress 32379422 32470197 (+)90775 (+)00.28 Total Fixed Assets 254804331 253650814 (-)1153517 (-)00.45 2.CURRENT ASSETS, LOANS & ADVANCES A. Inventories 132990382 116629901 (-)16360481 (-)12.30 B. Sundry Debtors 370407288 202028944 (-)168378344 (-)45.45 C. Cash and bank balance 21216217 85689873 (+)64473656 (+)303.88 D. Loan &Advance 107233324 110392600 (+)3159276 (+)02.94 E. Other current assets 3572580 2970921 (-)601664 (-)16.84 Total Current Assets 635419796 517712239 (-)117707557 (-)18.52 Less: Current Liabilities &

Provision

262075978 388740731 (+)126664753 (+)48.33 Total 373343818 128971508 (-)244372310 4.Outstanding Expenses (miscellany exp) 14187 0 (-)14187 0 TOTAL 628162336 382622322 (-)245540014 (-)39.08

(-)65.46

LIABILITY A) SOURCES OF FUNDS: 4.1.1. RESERVES & SURPLUS: YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 INCREASE\DECREASE (+)43034235 (+)06.10 (+)39314642 (+)52.5O (+)136819642 (+)17.36 (+)245463131 (+)26.50 (+)79028283 (+)06.75 %AGE

Interpretation: The sources of funds in first point are reserves & surplus. The data is comparative to the last year to present year. The reserve & surplus amount is 2004-2005 Increase to the funds. At the year (+) 06.10% will be Increase the value of profit and loss account. The period of 2005-2006 in the reserve & surplus amount will be increase to the (+) 52.50% The period of 2006-2007 that amount will be Increase the 17.36% Another two years the reserve & surplus account will be Increase the values.

4.1.1 RESERVE & SURPLUS:

(52.50)

(26.50) (17.36) (06.1) (06.75) 2004 year 2005 2005 2006 2006 2007

2007 2008

2008 2009

4.1.2. INCOME OF GOVERNMENT :( IOG)

YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009

INCREASE\DECREASE (+)38131625 (+)31050879 (+)156425021 (+)334518475 (+)247039297

%AGE (+)08.63 (+)06.47 (+)30.63 (+)50.14 (+)24.66

Interpretation: The income of government amount will be increase to the every year. The 2004-05 that income amount will be increase to the company. The next two year compare with balance sheet in 06.47% is increased to the value amount. The 2006-07 periods the income is increased on the (+) 30.63% The 2007-08 periods the income is increased on the (+) 50.14% The 2008-09 periods the income is increased on the (+) 24.66%.

4.1.2 INCOME OF GOVERNMENT :( IOG)

(50.14) (30.63) (24.66) (8.63) (6.47) 2005 2005 2009 2006 2006 2007 2007 2008 year

2004 2008

b) Loan funds: 4.1.3. Secured funds: 4.1.3. TABLE SECURED FUNDS YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 Interpretation: The secured funds in 2004-05 period decrease to the value of the particular year. The 2005-06 secured funds value is decrease the (-) 46.92% The 2006-07 for the year that amount will be Nil. The 2007-09 periods that secured fund will be Nil. INCREASE\DECREASE (-)37235636 (-)4000000 (-)4524800 0 0 %AGE (-)81.37 (-)46.92 0 0 0

4.1.3 Secured funds:

(81.37) (46.92)

2004

2005

2006 2007

2007 2008

2008 2009

year 2005

2006

4.1.4. Unsecured funds: YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 INCREASE\DECREASE 0 0 0 (-)65243000 (-)459481554 %AGE 0 0 0 (-)12.43 0

Interpretation: The first three years the comparative balance sheet amount wills Nil. The period of 2007-08 year the amount will be reduce the time. The period of 2008-09 year the amount will be Nil in another time.

4.1.4. Unsecured funds:

(12.43)

2007 2008

2008 2009

2004 year 2005

2005 2006

2006 2007

4.1.5. Sales tax deferred funds: YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 Interpretation: The sales tax deferred amount is creating to the period of 2008-09. At the same that amount reduce to the same period. INCREASE\DECREASE 0 0 0 0 (+)381952554 %AGE 0 0 0 0 0

4.1.5. Sales tax deferred funds:

2004 2007 2008 2009 year 2007 2008

2005 2006 2006

2005

4.1.6. Current liabilities & provisions:

YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 Interpretation:

INCREASE\DECREASE (+)12841283 (-)6635967 (+)44240594 (-)251757 (+)126664753

%AGE (+)06.06 (-)02.95 (+)20.28 (-)00.09 (+)48.33

The period of 2004-05 the current liability will be increase to the business. The period of 2005-06 the current liability amount is decrease the business. The period of 2006-07 the current liability will be increase to the business. The period of 2007-08 the current liability decrease in (-) 00.09%. The period of 2008-09 the current liability increase in (+) 48.33%.

4.1.6. Current liabilities & provisions:

(48.33)

(20.28) (6.06) (2.95) (0.09) 2007 2008 2008 2009 2004 year 2005 2005 2006 2006 2007

Current assets: 4.1.7. Iventories: YEAR INCREASE\DECREASE %AGE 2004-2005 (+)38225289 (+)63.63 2005-2006 (-)1216586 (-)13.37 2006-2007 (+)25047646 (+)25.8 2007-2008 (+)10861606 (+)08.89 2008-2009 (-)16360481 (-)12.30 Interpretation: The period of 2004-05 that inventories level is increase on (+) 63.63%. The next period of 2005-06 that inventories values is decreased on (-) 13.37%. The next period of 2006-07 the inventory amount is increased on (+) 25.80% The next period of 2007-08 finished goods is increase the company in (+) 08.89%. The last period of 2008-09 the inventory is reduce the company.

4.1.7 Inventories:

(63.63)

(25.80) (13.37) (8.89) 2004 2007 2008 2008 2005 2009 year 2006 2007 2005 (12.30) 2006

4.1.8 SUNDRY DEBTORS YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 Interpretation: The period of 2004-05 that debtors value is decrease on (-) 02.78%. The period of 2005-06 that debtors amount is decrease on (-) 71.45%. The period of 2006-07 the debtors value is decreased on (-) 07.13%. The period of 2007-08 the debtors value is decreased in (-) 13.78%. The period of 2008-09 the value of amount is decrease to (-) 45.46%. INCREASE\DECREASE (-)14242844 (-)35606133 (-)33030179 (-)59240539 (-)168378344 %AGE (-)02.78 (-)71.45 (-)07.13 (-)13.78 (-)45.46

4.1.8. SUNDRY DEBTORS

(71.45)

(45.46) (13.78) (2.78) 2007 2008 2008 2009 2004 year 2005 (07.13) 2005 2006 2006 2007

4.1.9. Cash & Bank Balance: YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 INCREASE\DECREASE (-)7977166 (+)47179001 (+)115333718 (-)99210403 (+)3159276 %AGE (-)11.45 (+)76.44 (+)10.59 (-)82.38 (+)303.88

Interpretation: The cash & bank balance is decrease on 2004-05 of (-) 11.45%. The period of 2005-06 that balance amount is increase on (+) 76.44%. The period of 2006-07 also the bank balance is increased on (+) 10.59%. The period of 2007-08 that balance is reduce on (-) 82.38%. The period of 2008-09 that amount will e increased on (+) 303.88%.

4.1.9. Cash & Bank Balance:

(303.88)

(76.44) (11.45) (10.59) 2004 2008 2009

(82.38) 2005 2006 2007 2005 2006 2008 2007 year

4.1.10. Loans & Advances: YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 Interpretation: The period of 2004-05 the loans and advances is decreases in the percentage of (-) 17.36%. The period of 2005-06 that amount will be increase on (+) 31.64%. The period of 2006-07 that amount will be increase in (+) 30.06 The period of 2007-08 data is analysis to decrease the value of (-) 05.93%. The period of 2008-09 that amount will be increased on (+) 02.95%. INCREASE\DECREASE (-)17841273 (+)2688588 (+)26353463 (-)6764523 (+)3159276 %AGE (-)17.36 (+)31.64 (+)30.06 (-)05.93 (+)02.95

4.1.10. Loans & Advances:

(31.64) (30.06) (17.36) (5.93) (2.95) 2004 year 2005 2005 2006 2006 2007 2007

2008

2008

2009

4.1.11. Other current assets: YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 Interpretation: The other assets will be increase on 2004-05 in (+) 01.84%. The next period of 2005-06 is increased to the (+) 23.97%.the The next period of that percentage will be Nil. The last period is decrease value of (-) 16.84%. INCREASE\DECREASE (+)72693 (+)96497 (-)4122100 (+)3572585 (-)601664 %AGE (+)01.84 (+)23.9 7 0 0 (-)16.84

4.1.11. Other current assets:

(23.97) (16.84)

(1.84) 2004 2007 2008 2008 2005 2009 2005 year 2006 2006 2007

FIXED ASSETS: 4.1.12. Gross Block: YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 Interpretation: The first year the gross block amount is decrease on (-) 00.75%. The period of 2005-06 that amount will be decrease on (-) 01.55%. The period of 2006-07 the company will be increase to the gross block INCREASE\DECREASE (-)5118853 (-)10528547 (+)1035588 (+)13532335 (+)12959371 %AGE (-)00.75 (-)01.55 (+)00.15 (+)02.02 (+)01.89

in (+) 00.15%. The period of 2007-08 that amount will be increased on (+) 02.02%. The last period the gross block slowly increased in the particular year.

4.1.12. Gross Block:

(2.02) (1.55) (0.75)

(1.89)

(0.15) 2004 2007 2008 2008 2005 2009 2005 year 2006 2006 2007

4.1.13. Depreciation: YEAR 2004-2005 2005-2006 INCREASE\DECREASE (+)11414956 (+)4254580 %AGE (+)02.73 (+)00.99

2006-2007 2007-2008 2008-2009 Interpretation:

(+)14466498 (+)13660622 (+)14203663

(+)03.33 (+)03,04 (+)03.08

The depreciation amount is every increase in the gross block. The following as, The period of 2004-05 the deprecation amount will be increase in every year. The balance sheet amount will be increase the every year in deprecation.

4.1.13. Depreciation:

(3.33) (2.73) (3.04) (3.08)

(0.99) 2004 year 2005 2005 2006 2006 2007

2007 2008

2008 2009

4.1.14. Capital work in progress: YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 Interpretation: Total capital work in progress in the period of 2004-05 amounts will be decrease in the business. The work in progress is increase the period of 2005-06 on the percentage of (+) 01.92%. The amount increase in another year of 2006-07 in (+) 30.59%. The two periods the balance sheets is comparing to the one year decrease and another year increase in the business. INCREASE\DECREASE (-)603509 (+)518833 (+)8411324 (-)3525460 (+)90775 %AGE (-)02.28 (+)01.92 (+)30.59 (-)09.82 (+)00.28

4.2.14. Capital work in progress:

(30.59)

(9.82) (2.28) (0.28) 2007 2008 2008 2009 2004 year 2005 2005 2006 2006 2007 (1.92)

4.1.15. Net Block: YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 INCREASE\DECREASE (-)16533809 (-)14783127 (-)13430910 (-)128287 (-)1244292 %AGE (-)06.18 (-)00.58 (-)05.69 (-)00.58 (-)00.56

Interpretation: The net block amount in every year decreases the real value. The main reason is the deprecation amount is increase in to the every year. The net block amount is decrease value added to the capital work in progress. Last five last five years the amount will be decreased in the balance sheet statements.

4.1.15. Net Block:

(6.18)

(5.69)

(0.58) (0.58) (0.56) 2004 year 2005 2009 2005 2006 2006 2007 2007

2008 2008

4.1.16. Outstanding expenses (misce exp): YEAR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 Interpretation: INCREASE\DECREASE (-)1798142 (-)518833 (-)652547 (-)115080 (-)14187 %AGE (-)46.95 (-)61.50 (-)83.46 (-)89.03 0

The outstanding exp in every year decrease and analysis to the company and data is required from the every year. The exp will be decrease in the every year business period.

4.1.16. Outstanding expenses (misce exp):

(83.46) (89.03) (61.50) 46.95)

(0) 2004 2007 2008 2008 2009 2005 year 2005 2006 2006 2007

5.1 FINDINGS:

 The current asset in the first point is inventories. The inventories in compare with 2004-2005 in the value are increase on 63.63%. The next comparing year on 2005-2006 in that inventory value is decrease in 12.37 %. The third compared balance sheet in 2006-2007 periods the increase value is increase in 25.8 %. The comparing periods in 2007-2008 the inventories are increase. The 2008-2009 in the inventories are decrease 12.30 %. The next current assets in the sundry debtors in the period of 2004-2005 in the debtors in decrease on 2.78 %. The 2005-2006 periods of debtors in decrease the 71.45 %. The periods of 2007-2008 the debtors decrease the 7.13 %.the period of 2008-2009 in the debtors in decrease in 45.46 %. The current assets in another assets in cash and bank balance in the period of 2004-2005 in the balance is decrease the 11.45 %.the period of 2005-2006 the bank balance is increase in 76.44 %. The period of 2006-2007 in the bank balance is increased on 10.59 %. The period of 2007-2008 of bank balance is decrease in 13.78 %. The period of 2007-2008 in that balance will be increased in the value of 303.83 %. The current assets in loans and advances in 2004-2005 in the period of that amount will be decrease in the 17.36 %. The period of 2005-2006 in the balance of loans and advances is decreased in the 31.64 %. The period of 2006-2007 in the loans and advances is increase the 30.06 %. The period of 2007-2008 in that advances is decrease in 5.93 %. The last compare with 2008-2009 in increase the 2.95 %. The current assets in last part are other current assets. That asset in 2004-2005 in the company balance is increase in 1.84 %. The period of 2005-2006 in those assets is increase to the 23.97 %. The period of 2006-2008 in that amount will be Nil. The period of 2008-2009 in the amount is decreased in 16.84. The fixed assets in the gross block in first two periods in decreased in the list of 0.75% and 1.55 %. The period of 2006-2007 in the block amount is increased in the 0.15 %. The two periods in analysis in period 2007-2009 of 3.04 % and 3.08 %. The deprecation is the period of 2004-2005 in the deprecation in increase the 2.73%. The period of 2005-2006 in the deprecation in increase the 0.99 %. The period of 2006-2007 the depreciation is increase the 3.33 %. The period of 2007-2008 increase the deprecation in 3.04 %. The period of 2008-2009 in that the deprecation increases in 3.08%.

 The net block is decrease in the every year. The period of 2004-2005 in decrease the 6.18 in the process of the company. The year of 2005-2006 in decrease the 0.58 %. The period of 2006-2007 in the net block is decreased in the 5.67 %. The period of 2007-2008 in the net block decrease the 0.58 %. The net block is decrease in 2008-2009 in 0.56 %. The capital working in progress in first comparing year of 2004-2005 in decrease the capital of work in progress on 2.28 %. The period of 2005-2006 in the CPW in increase to the 1.92 %. The period of 2006-2007 in increase the CPW on 30.59 %. The period of 2007-2008 in decrease the 9.82 %. The last comparing year in the amount is increase to the 0.28 %. The outstanding expenses are every year decrease the value amount. The period of 2004-2005 in decrease the 46.95 %. The period of 2005-2006 in the decrease the value of 61.5 %. The period of 2006-2007 in decrease the value of 83.46 %. The last comparing data in Nil the outstanding expenses. The sales tax deferred amount is Nil in the five years.

The liability amount in reserves and surplus amount is every year increase to the every year. The period of 2004-2005 in the value of amount is increase on 6.10 %. The period of 2005-2006 in that percentage is increase the 52.50 %. The period of 2006-2007 in the value is increase the 17.36 %. The data analysis the comparing in 2007-2008 in increase the value of 26.5 %. The period of 2008-2009 in the data analysis and increase on 6.75 %. The income of government in the amount is every year increases the values. The period of 2004-2005 in increase to the 8.63 %. The data analysis to the 2005-2006 in increase to the percentage of 6.47 %. The period of 2006-2007 in the value is increase to the 30.63 %. The period of 2007-2008 in the amount is increase to the 50.14 %. The period of 2008-2009 in the amount is increase the 24.66% in last year. The loans funds in the firs points in secured funds in every year decrease and nil value only. The period of 2004-2005 in decrease the 81.37%. The period of 2005-2006 in the percentage is decreased in the 46.92 %.the years the amount Nil. The unsecured level in the analysis to the decrease values of the zero values.

 The current liability of amount of period of 2004-2005 in increase the 6.06 % of amount. The period 2005-2006 in the value is decrease to the 2.95 %. The period of 2006-2007 in the data in increase to the 28.20 %. The period of data 2007-2008 in analysis to the value is decreases in 0.09 %. The percentage of 48.33 % in 2008-2009 in increase to the analysis.

5.2 SUGGESTION The sum up TANCEM is strong competitors in manufacturing and supply of a wide range of cement products. The corporate image of TANCEM is to maintain responsible positions as a corporate citizen for them to become a world class energy company flow suggestion are as under. The rate of current assets decreased in 2006-2007, 2008, and 2009. The current assets value is increased in 2005-2006. so improve the current assets The fixed assets are decrease in every year. The fixed assets decreasing in main reason are the deprecation amount is increase the value of amount. The profit level is every increase in the company. The management process and function is very good. The TANCEM company current liability is every year increase and decrease to the current liability. Every year the reserves and surplus increases to the company.

5.3 CONCLUSION: The project was done in TANCEM to analysis the company overall comparative statements. It was being analyzed based on the main parameters namely comparative balance statements. It was found out from the study that the companys comparative statements analysis position was satisfactory as it had been decreasing every year and the company had fixed assets in every year. So the company increases to the machineries and tools. Thus it could be concluded that the companys overall position was satisfactory and it could take the above mentioned effective steps to raise its overall financial position.

BIBLIOGRAPHY 1) 2) T.S. Reddy, Y.Hari Prasad Reddy Management Accounting Chennai, Maragham publication, third edition (2007). R.S.N.PILLAI and Management Accounting S.CHAND COMPANY LTD

Publication, New Delhi, third edition (2006). 3) I.M. Pandey Financial Management New Delhi, Vikas publications, Ninth edition (2007). 4) C.R.KOTHARI, 2002 Research Methodology method and techniques WISHWA PRAKASHAM, New Delhi. 5) JELSY JOSEPH KUPPAPALLY Accounting For Managers Prentice Hall of India Private Limited, New Delhi, (2008). Web sites: WWW.TANCE.COM WWW.GOOGLE.CO.IN Reply ForwardReply by chat to martinfrankline0 IT Jobs in Wipro - Exp:0-6yrs, Sal:25-100KAdSign Up to Apply. MonsterIndia.com/Wipro-Jobs New window Print all Expand all Collapse all Forward all Ads INFOSYS Hiring June 2011 15000+ Jobs across India for June Upload Resume.Apply to Infosys Now! TimesJobs.com/Infosys-Hiring Submit Your Resume Top Companies Hiring on Shine Register and Apply Now! Shine.com/Infosys_Jobs Buy health Insurance Now Oriental Insurance Health Policy Calculate Premium & Buy Online! www.orientalinsurance.org.in/Health Open Free* Sharekhan A/c Low Brokerage Fee For Online Trading. Open Account Now! www.Sharekhan.com Which Is The Best Website In Financial Category? It's ICICI Prudentials WebsiteVisit It Today www.iciciprulife.com Are You a Designer ? Get an Opportunity to Work On Creative Designs. Apply Now! www.ivistasolutions.com 1Crore Life Cover - L I C

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