{"id":4192,"date":"2026-08-07T17:16:09","date_gmt":"2026-08-07T11:46:09","guid":{"rendered":"https:\/\/sthaniksamachar.com\/?p=4192"},"modified":"2026-08-07T17:20:02","modified_gmt":"2026-08-07T11:50:02","slug":"one-page-revision-notes-profits-or-loss-prior-to-incorporation","status":"publish","type":"post","link":"https:\/\/sthaniksamachar.com\/?p=4192","title":{"rendered":"One-Page Revision Notes: Profits or Loss Prior to Incorporation"},"content":{"rendered":"

Comprehensive One-Page Revision Notes<\/strong> for the chapter Profits or Loss Prior to Incorporation. Learn important definitions, accounting treatment, expense allocation, formulae, and exam-oriented concepts in a concise format.<\/em><\/h3>\n
\n

1. Important Definitions<\/em><\/h1>\n

Profit Prior to Incorporation<\/em><\/h3>\n

Profit Prior to Incorporation<\/strong> is the profit earned by a business from the date of acquisition<\/strong> to the date of incorporation<\/strong> of a company. Since the company did not legally exist during this period, such profit is treated as Capital Profit<\/strong>.<\/em><\/p>\n

\n

Loss Prior to Incorporation<\/em><\/h3>\n

Loss Prior to Incorporation<\/strong> is the loss incurred between the date of acquisition<\/strong> and the date of incorporation<\/strong>. It is treated as a Capital Loss<\/strong>.<\/em><\/p>\n

\n

Pre-Incorporation Period<\/em><\/h3>\n

The period between the date of purchase<\/strong> and the date of incorporation<\/strong>.<\/em><\/p>\n

\n

Post-Incorporation Period<\/em><\/h3>\n

The period between the date of incorporation<\/strong> and the end of the accounting year<\/strong>.<\/em><\/p>\n

\n

Capital Profit<\/em><\/h3>\n

Profit of a capital nature that is not earned through normal business operations<\/strong> and cannot be distributed as dividend<\/strong>.<\/em><\/p>\n

\n

Revenue Profit<\/em><\/h3>\n

Profit earned after incorporation<\/strong> through normal business operations. It is available for dividend distribution<\/strong>, subject to legal provisions.<\/em><\/p>\n

\n

2. Important Formulae<\/em><\/h1>\n

Time Ratio<\/em><\/h2>\n

Formula<\/strong><\/em><\/p>\n

Time Ratio = Pre-Incorporation Period : Post-Incorporation Period<\/strong><\/em><\/p>\n

Example<\/em><\/h3>\n

Pre-Incorporation = 3 Months<\/em><\/p>\n

Post-Incorporation = 9 Months<\/em><\/p>\n

Time Ratio = 3 : 9 = 1 : 3<\/strong><\/em><\/p>\n

\n

Sales Ratio<\/em><\/h2>\n

Formula<\/strong><\/em><\/p>\n

Sales Ratio = Pre-Incorporation Sales : Post-Incorporation Sales<\/strong><\/em><\/p>\n

Example<\/em><\/h3>\n

Pre Sales = \u20b98,00,000<\/em><\/p>\n

Post Sales = \u20b924,00,000<\/em><\/p>\n

Sales Ratio = 8 : 24 = 1 : 3<\/strong><\/em><\/p>\n

\n

3. Expense Allocation Table<\/em><\/h1>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Particulars<\/em><\/th>\nBasis of Allocation<\/em><\/th>\n<\/tr>\n<\/thead>\n
Gross Profit<\/em><\/td>\nSales Ratio<\/em><\/td>\n<\/tr>\n
Sales Commission<\/em><\/td>\nSales Ratio<\/em><\/td>\n<\/tr>\n
Advertisement<\/em><\/td>\nSales Ratio<\/em><\/td>\n<\/tr>\n
Selling Expenses<\/em><\/td>\nSales Ratio<\/em><\/td>\n<\/tr>\n
Carriage Outward<\/em><\/td>\nSales Ratio<\/em><\/td>\n<\/tr>\n
Bad Debts<\/em><\/td>\nSales Ratio<\/em><\/td>\n<\/tr>\n
Discount Allowed<\/em><\/td>\nSales Ratio<\/em><\/td>\n<\/tr>\n
Rent<\/em><\/td>\nTime Ratio<\/em><\/td>\n<\/tr>\n
Salaries<\/em><\/td>\nTime Ratio<\/em><\/td>\n<\/tr>\n
Office Expenses<\/em><\/td>\nTime Ratio<\/em><\/td>\n<\/tr>\n
Insurance<\/em><\/td>\nTime Ratio<\/em><\/td>\n<\/tr>\n
Depreciation<\/em><\/td>\nTime Ratio<\/em><\/td>\n<\/tr>\n
Telephone Expenses<\/em><\/td>\nTime Ratio<\/em><\/td>\n<\/tr>\n
Electricity Charges<\/em><\/td>\nTime Ratio<\/em><\/td>\n<\/tr>\n
General Expenses<\/em><\/td>\nTime Ratio<\/em><\/td>\n<\/tr>\n
Audit Fees<\/em><\/td>\nPost-Incorporation Only<\/em><\/td>\n<\/tr>\n
Directors’ Fees \/ Remuneration<\/em><\/td>\nPost-Incorporation Only<\/em><\/td>\n<\/tr>\n
Preliminary Expenses<\/em><\/td>\nPost-Incorporation Only<\/em><\/td>\n<\/tr>\n
Debenture Interest<\/em><\/td>\nPost-Incorporation Only<\/em><\/td>\n<\/tr>\n
Company Formation Expenses<\/em><\/td>\nPost-Incorporation Only<\/em><\/td>\n<\/tr>\n
Partners’ Salary<\/em><\/td>\nPre-Incorporation Only<\/em><\/td>\n<\/tr>\n
Partners’ Commission<\/em><\/td>\nPre-Incorporation Only<\/em><\/td>\n<\/tr>\n
Vendor’s Interest<\/em><\/td>\nPre-Incorporation Only<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n

4. Accounting Treatment<\/em><\/h1>\n

Profit Prior to Incorporation<\/em><\/h2>\n
    \n
  • Treated as Capital Profit<\/strong>.<\/em><\/li>\n
  • Transferred to Capital Reserve<\/strong>.<\/em><\/li>\n
  • Cannot be distributed as dividend.<\/em><\/li>\n
  • Shown under Reserves and Surplus<\/strong> in the Balance Sheet.<\/em><\/li>\n<\/ul>\n

    Journal Entry<\/em><\/h3>\n

    Profit & Loss Account Dr.<\/strong><\/em><\/p>\n

    To Capital Reserve Account<\/strong><\/em><\/p>\n

    \n

    Loss Prior to Incorporation<\/em><\/h2>\n
      \n
    • Treated as Capital Loss<\/strong>.<\/em><\/li>\n
    • Debited to Goodwill<\/strong>, or<\/em><\/li>\n
    • Adjusted against Capital Reserve<\/strong>, where available.<\/em><\/li>\n
    • Goodwill is shown under Intangible Assets<\/strong>.<\/em><\/li>\n<\/ul>\n

      Journal Entry<\/em><\/h3>\n

      Goodwill Account Dr.<\/strong><\/em><\/p>\n

      To Profit & Loss Account<\/strong><\/em><\/p>\n

      \n

      5. Difference Between Pre and Post Incorporation Profit<\/em><\/h1>\n\n\n\n\n\n\n\n\n\n
      Basis<\/em><\/th>\nPre-Incorporation Profit<\/em><\/th>\nPost-Incorporation Profit<\/em><\/th>\n<\/tr>\n<\/thead>\n
      Nature<\/em><\/td>\nCapital Profit<\/em><\/td>\nRevenue Profit<\/em><\/td>\n<\/tr>\n
      Period<\/em><\/td>\nBefore Incorporation<\/em><\/td>\nAfter Incorporation<\/em><\/td>\n<\/tr>\n
      Dividend<\/em><\/td>\nNot Allowed<\/em><\/td>\nAllowed<\/em><\/td>\n<\/tr>\n
      Reserve<\/em><\/td>\nCapital Reserve<\/em><\/td>\nProfit & Loss Appropriation<\/em><\/td>\n<\/tr>\n
      Legal Status<\/em><\/td>\nCompany Not in Existence<\/em><\/td>\nCompany Exists<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
      \n

      6. Preparation Sequence<\/em><\/h1>\n

      Follow this order while solving practical problems:<\/em><\/p>\n

        \n
      1. Identify the Date of Purchase.<\/em><\/li>\n
      2. Identify the Date of Incorporation.<\/em><\/li>\n
      3. Calculate the Time Ratio<\/strong>.<\/em><\/li>\n
      4. Calculate the Sales Ratio<\/strong>.<\/em><\/li>\n
      5. Prepare the Trading Account<\/strong>.<\/em><\/li>\n
      6. Prepare the Profit & Loss Account<\/strong>.<\/em><\/li>\n
      7. Allocate each item using the correct basis.<\/em><\/li>\n
      8. Prepare the Statement Showing Allocation of Profit<\/strong>.<\/em><\/li>\n
      9. Determine Pre-Incorporation Profit.<\/em><\/li>\n
      10. Determine Post-Incorporation Profit.<\/em><\/li>\n
      11. Pass Journal Entries.<\/em><\/li>\n
      12. Present the items correctly in the Balance Sheet.<\/em><\/li>\n<\/ol>\n
        \n

        7. Most Important Viva Questions<\/em><\/h1>\n
          \n
        • What is Profit Prior to Incorporation?<\/em><\/li>\n
        • Why is it treated as Capital Profit?<\/em><\/li>\n
        • Why is it transferred to Capital Reserve?<\/em><\/li>\n
        • What is Capital Reserve?<\/em><\/li>\n
        • What is Goodwill?<\/em><\/li>\n
        • Explain Time Ratio.<\/em><\/li>\n
        • Explain Sales Ratio.<\/em><\/li>\n
        • Why is Gross Profit allocated on Sales Ratio?<\/em><\/li>\n
        • Explain the Accounting Treatment of Loss Prior to Incorporation.<\/em><\/li>\n
        • Why are Audit Fees charged only to the Post-Incorporation Period?<\/em><\/li>\n<\/ul>\n
          \n

          8. Examination Tips<\/em><\/h1>\n
            \n
          • \u2714 Calculate the Time Ratio<\/strong> correctly before solving the problem.<\/em><\/li>\n
          • \u2714 Use the Sales Ratio<\/strong> whenever separate sales figures are available.<\/em><\/li>\n
          • \u2714 Allocate Gross Profit<\/strong> using the Sales Ratio<\/strong>.<\/em><\/li>\n
          • \u2714 Allocate administrative expenses using the Time Ratio<\/strong>.<\/em><\/li>\n
          • \u2714 Charge Audit Fees<\/strong> and Directors’ Remuneration<\/strong> entirely to the Post-Incorporation Period<\/strong>.<\/em><\/li>\n
          • \u2714 Charge Partners’ Salary<\/strong> entirely to the Pre-Incorporation Period<\/strong>.<\/em><\/li>\n
          • \u2714 Always prepare working notes<\/strong> for ratios and calculations.<\/em><\/li>\n
          • \u2714 Mention the basis of allocation<\/strong> for every income and expense.<\/em><\/li>\n
          • \u2714 Write journal entries with proper narration.<\/em><\/li>\n
          • \u2714 Present Capital Reserve<\/strong> and Goodwill<\/strong> correctly in the Balance Sheet.<\/em><\/li>\n
          • \u2714 Recheck all calculations before submitting your answer.<\/em><\/li>\n<\/ul>\n
            \n

            9. Common Mistakes to Avoid<\/em><\/h1>\n
              \n
            • \u274c Incorrect Time Ratio calculation.<\/em><\/li>\n
            • \u274c Using Time Ratio instead of Sales Ratio for Gross Profit.<\/em><\/li>\n
            • \u274c Wrong allocation of Advertisement and Selling Expenses.<\/em><\/li>\n
            • \u274c Apportioning Audit Fees between both periods.<\/em><\/li>\n
            • \u274c Apportioning Directors’ Remuneration between both periods.<\/em><\/li>\n
            • \u274c Allocating Partners’ Salary after incorporation.<\/em><\/li>\n
            • \u274c Transferring Capital Profit to General Reserve.<\/em><\/li>\n
            • \u274c Charging Capital Loss directly to Revenue Profit.<\/em><\/li>\n
            • \u274c Forgetting to prepare the Allocation Statement.<\/em><\/li>\n
            • \u274c Arithmetic mistakes in totals.<\/em><\/li>\n<\/ul>\n
              \n

              10. Quick Memory Chart<\/em><\/h1>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
              Item<\/em><\/th>\nRemember<\/em><\/th>\n<\/tr>\n<\/thead>\n
              Gross Profit<\/em><\/td>\nSales Ratio<\/em><\/td>\n<\/tr>\n
              Advertisement<\/em><\/td>\nSales Ratio<\/em><\/td>\n<\/tr>\n
              Sales Commission<\/em><\/td>\nSales Ratio<\/em><\/td>\n<\/tr>\n
              Rent<\/em><\/td>\nTime Ratio<\/em><\/td>\n<\/tr>\n
              Salaries<\/em><\/td>\nTime Ratio<\/em><\/td>\n<\/tr>\n
              Insurance<\/em><\/td>\nTime Ratio<\/em><\/td>\n<\/tr>\n
              Audit Fees<\/em><\/td>\nPost Only<\/em><\/td>\n<\/tr>\n
              Directors’ Fees<\/em><\/td>\nPost Only<\/em><\/td>\n<\/tr>\n
              Partners’ Salary<\/em><\/td>\nPre Only<\/em><\/td>\n<\/tr>\n
              Profit Prior to Incorporation<\/em><\/td>\nCapital Reserve<\/em><\/td>\n<\/tr>\n
              Loss Prior to Incorporation<\/em><\/td>\nGoodwill<\/em><\/td>\n<\/tr>\n
              Dividend<\/em><\/td>\nOnly from Revenue Profit<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
              \n

              Final Revision Checklist<\/em><\/h1>\n

              \u2705 Learn all definitions.<\/em><\/p>\n

              \u2705 Memorize the Time Ratio and Sales Ratio formulae.<\/em><\/p>\n

              \u2705 Revise the Expense Allocation Table.<\/em><\/p>\n

              \u2705 Practice Journal Entries.<\/em><\/p>\n

              \u2705 Understand the Accounting Treatment.<\/em><\/p>\n

              \u2705 Learn the Balance Sheet presentation.<\/em><\/p>\n

              \u2705 Practice at least 10 numerical problems.<\/em><\/p>\n

              \u2705 Revise Viva Questions.<\/em><\/p>\n

              \u2705 Avoid common mistakes.<\/em><\/p>\n

              \u2705 Recheck calculations in the examination.<\/em><\/p>\n

              \n

              Chapter Summary<\/em><\/h1>\n

              The chapter Profits or Loss Prior to Incorporation<\/strong> focuses on determining the profit or loss earned before and after the incorporation of a company. Students must understand the concepts of Capital Profit<\/strong>, Capital Loss<\/strong>, Time Ratio<\/strong>, Sales Ratio<\/strong>, and the Basis of Apportionment of Expenses<\/strong>. Correct accounting treatment requires transferring Profit Prior to Incorporation<\/strong> to Capital Reserve<\/strong>, while Loss Prior to Incorporation<\/strong> is generally debited to Goodwill<\/strong> or adjusted against an existing Capital Reserve. Preparing the Statement Showing Allocation of Profit<\/strong>, using appropriate allocation bases, and presenting items correctly in the Balance Sheet are essential for accurate financial reporting and university examination success. This one-page revision guide serves as a quick reference for last-minute preparation and effective revision before examinations.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

              Comprehensive One-Page Revision Notes for the chapter Profits or Loss Prior to Incorporation. 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