10:[["$","title","0",{"children":"CUET Accountancy - Profit before interest and tax- | PYQs + Solutions | AfterBoards"}],["$","meta","1",{"name":"description","content":"undefined Given Net Profit After Tax (PAT) = Rs. 1,50,000 and Tax = Rs. 50,000, we need to work backwards to find Profit Before Interest and Tax (PBIT). **Finding Profit Before Tax:** Net Profit After Tax = Profit Before Tax - Tax Rs. 1,50,000 = Profit Before Tax - Rs. 50,000 Profit Before Tax = Rs. 1,50,000 + Rs. 50,000 = **Rs. 2,00,000**

**Finding Interest on Debentures:** Interest on 10% Debentures = 10/100 4,00,000 = **Rs. 40,000**

**Finding Profit Before Interest and Tax:** Profit Before Tax = Profit Before Interest and Tax - Interest Rs. 2,00,000 = PBIT - Rs. 40,000 PBIT = Rs. 2,00,000 + Rs. 40,000 = **Rs. 2,40,000** Note: Interest on debentures is deducted before arriving at profit, whi<= preference dividend (12% on Preference shares) is an appropriation of profit and not deducted whi<= calculating PBIT. **Answer: Option 3 - Rs. 2,40,000**"}],["$","link","2",{"rel":"manifest","href":"https://www.afterboards.in/manifest.json","crossOrigin":"$undefined"}],["$","meta","3",{"name":"keywords","content":"CUETACC,ACC,Financial Statements,Analysis"}],["$","meta","4",{"name":"robots","content":"index, follow"}],["$","meta","5",{"name":"category","content":"education"}],["$","meta","6",{"name":"google-site-verification","content":"google"}],["$","meta","7",{"property":"og:title","content":"CUET Accountancy - Profit before interest and tax- | PYQs + Solutions"}],["$","meta","8",{"property":"og:description","content":"undefined Given Net Profit After Tax (PAT) = Rs. 1,50,000 and Tax = Rs. 50,000, we need to work backwards to find Profit Before Interest and Tax (PBIT). **Finding Profit Before Tax:** Net Profit After Tax = Profit Before Tax - Tax Rs. 1,50,000 = Profit Before Tax - Rs. 50,000 Profit Before Tax = Rs. 1,50,000 + Rs. 50,000 = **Rs. 2,00,000**

**Finding Interest on Debentures:** Interest on 10% Debentures = 10/100 4,00,000 = **Rs. 40,000**

**Finding Profit Before Interest and Tax:** Profit Before Tax = Profit Before Interest and Tax - Interest Rs. 2,00,000 = PBIT - Rs. 40,000 PBIT = Rs. 2,00,000 + Rs. 40,000 = **Rs. 2,40,000** Note: Interest on debentures is deducted before arriving at profit, whi<= preference dividend (12% on Preference shares) is an appropriation of profit and not deducted whi<= calculating PBIT. **Answer: Option 3 - Rs. 2,40,000**"}],["$","meta","9",{"property":"og:url","content":"https://www.afterboards.in/past-year-questions/cuet-accountancy/2025/slot-4/43"}],["$","meta","10",{"property":"og:site_name","content":"AfterBoards | CUET Accountancy Preparation"}],["$","meta","11",{"property":"og:image","content":"https://www.afterboards.in/pyp/AfterBoards%20CUET%20Past%20Year%20Papers%20with%20Solutions.webp"}],["$","meta","12",{"property":"og:type","content":"website"}],["$","meta","13",{"name":"twitter:card","content":"summary_large_image"}],["$","meta","14",{"name":"twitter:site","content":"afterboards.in"}],["$","meta","15",{"name":"twitter:title","content":"CUET Accountancy - Profit before interest and tax- | PYQs + Solutions"}],["$","meta","16",{"name":"twitter:description","content":"undefined Given Net Profit After Tax (PAT) = Rs. 1,50,000 and Tax = Rs. 50,000, we need to work backwards to find Profit Before Interest and Tax (PBIT). **Finding Profit Before Tax:** Net Profit After Tax = Profit Before Tax - Tax Rs. 1,50,000 = Profit Before Tax - Rs. 50,000 Profit Before Tax = Rs. 1,50,000 + Rs. 50,000 = **Rs. 2,00,000**

**Finding Interest on Debentures:** Interest on 10% Debentures = 10/100 4,00,000 = **Rs. 40,000**

CUET Accountancy 2025 14 May Shift 2 PYQs

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