net profit after tax-preference divident/no of shares

net profit after all taxes and dividend divided by number of shares equal to earning per share

Profit After tax / No of Equity shares or preference share

All Assets have a Life Span. The capacity or productivity of
particular asset need not be same as initial years after
using the same for 5 years. So cost of acquiring an asset is
spread over the estimated life of the assets. This is called
Depreciation.

depreciation is the loss in the value of assets due to wear 
& tear & obsolence,like change in the technology.

depreciation is the lose of value of assets due use of
assets. it is  help to calculate net profit of biseness.

Depreciation means permanent, continuing & gradual
decreasing value of a fixed asset.

BRS Means Bank Reconcilatin Statement. It is used to know 
the actual difference between Bank Book and our Cash Book

'BRS' stands for Bank Reconciliation Statement. This is
prepared in order to tally the balances of Bank Book
maintained by the Organization and Pass Book Maintained by
the Banks for any particular account and the reasons there off.

BRS Means Bank Reconcilatin Statement. It is used to know 
the actual difference between Bank Book and our Cash Book.

issued cheques debit at bank are not.depited cheques credit 
in bank are not show the brs bank interest,how much  bank 
chareged banker show ths brs

BRS means Bank Reconciliation Statement. Bank 
Reconciliation statement prepares for show the difference 
in Book Bal & Bank Bal. It is nesssory for Atcual financial 
status of company, froud and errors detection, for auditor 
of company as per law.

Purchase A/c     Dr.
    To Creditor A/c

There are no discount entry made on credit purchases. 
Because discount allowed only on cash transactions

credit purchase (name of person or comopeny) a/c  Dr
         To machinery or assets a/c

PURCHASES A/C                  DR
   TO  PERSON (CREDITOR'S NAME) A/C 

IF YOU PURCHASE ANYTHING YOU WANT TO CREDIT THE PURCHASER 
NAME.   AND DEBIT PURCHASE IN CASE OF BOUGHT ITEM FOR 
SALES, OR PURCHASE OF ASSET YOU NEED TO RECORD ASSET'S NAME
(MACHINERY, BUILDING0

PURCHASES A/C                  DR
   TO  PERSON (CREDITOR'S NAME) A/C 

IF YOU PURCHASE ANYTHING YOU WANT TO CREDIT THE PURCHASER 
NAME.   AND DEBIT PURCHASE IN CASE OF BOUGHT ITEM FOR 
SALES, OR PURCHASE OF ASSET YOU NEED TO RECORD ASSET'S NAME
(MACHINERY, BUILDING0

PURCHASES A/C                  DR
   TO  PERSON (CREDITOR'S NAME) A/C

purchase a/c   Dr

 To creditors (name of the supplier)

Purchase a/c Dr


     To Person name a/c

cash book is a subsidiary book.
IT IS PREPARED WHEN ONLY CASH & BANK TRANSECTIONS ARE 
OCCURED. SOMETIMES ONE PARTY RECEIVES OR ALLOW THE DISCOUNT 
ON THE TRANSECTIONS SO THAT PARTY WILL RECORD THAT ENTRY IN 
CASH BOOK.
CASH BOOK IS NOTHING BUT MINIMISING THE JORNALS.