1.
MAHATMA GANDHI ARTS, SCIENCE & LATE N. P. COMMERCE
COLLEGE, ARMORI DIST- GADCHIROLI (M.S.) 441208
CORPORATE ACCOUNTING
B.COM. II – SEM IV (CBCS)
(TOPIC :- PROFIT PRIOR TO INCORPORATION)
By :- Asst. Prof. JITENDRA H. RAUT

2.
Profit Prior to Incorporation / स्थापनेपुरवीचा नफा
व्यापार व्यवसाय खरेदीच्या तारखेपासून खाजगी अथवा
साववजननक क
ं पनीला नोंदणीचे प्रमाणपत्र ममळण्याच्या
तारखेपयंत च्या काळात चालू व्यापार-व्यवसाय पासून झालेला
नफा म्हणजे स्थापनेपूवी चा नफा आणण नोंदणीचे प्रमाणपत्र
ममळण्याच्या तारखेपासून प्रथम वार्षवक खाती तयार करण्याच्या
तारखेपयंत च्या काळात चालू व्यापार व्यवसायापासून झालेला
नफा म्हणजे स्थापनेनंतर चा नफा होय.

3.
Example
Financial Year : 1st April to 31st March
Purchased the business on 1st of June
Cerificate of Incorporation received on 1st of November
Certificate of Commencement of Business received on 31st of
December

4.
स्थापनेपूवीचा नफा काढण्याच्या पद्धती
1) वेळेच्या आधारावर ककं वा समयआधार पद्धती / Time Based
2) र्वक्रीच्या आधारावर ककं वा र्वक्रीआधार पद्धती / Sales Based
3) संममश्र पद्धत / Mixed Method

5.
वेळेच्या आधारावर ककं वा समयआधार पद्धती / Time Based
Net Profit to be distributed equally on the basis of Pre-
Incorpoaration and Post – Incorporation Period

6.
र्वक्रीच्या आधारावर ककं वा र्वक्रीआधार पद्धती / Sales Based
Net Profit to be distributed equally on the basis of Pre-
Incorpoaration and Post – Incorporation Sales

7.
संममश्र पद्धत / Mixed Method
1) Gross Profit to be distributed equally on the basis of Pre-
Incorpoaration and Post – Incorporation Sales
2) Fixed Expenses to be distributed equally on the basis of Pre-
Incorpoaration and Post – Incorporation Period
3) Expenses related to sales to be distributed equally on the basis of
Pre-Incorpoaration and Post – Incorporation Sales
4) Uncommon Expenses to be adjusted (i.e. deducted) from post
incorporation Profit

8.
Thank You !