forms part of employee benefit expenses.

Employee benefit expenses can be increased due to :

Identify which of the following items will be shown in the Notes to Accounts on Employee Benefit Expenses:

(i) Wages

(ii) Salaries

(iii) Office Expenses

(iv) Staff Welfare Expenses

(v) Entertainment Expenses

(vi) Bonus

(vii) Leave Encashment Exp

(viii) Expenses on Employees Stocke Option Scheme.

Following is the statement of Profit and Loss of Sun India Ltd. for the year ended 31st March, 2015 :

$\begin{array}{cccc}& \text{Note}& 31-03-2015& 31-03-2014\\ \text{Particulars}& \text{No}& \text{(Rs.)}& \text{(Rs.)}\\ & & & \\ \text{Revenue from Operations}& & 25,00,000& 20,00,000\\ \text{Other Incomes}& & 1,00,000& 5,00,000\\ \text{Employee benefit expenses}:& & 60\%\text{of Total Revenue}& 50\%\text{of Total Revenue}\\ \text{Other Expenses}& & 10\%\text{of Employee}& 20\%\text{of Employee}\\ & & \text{benefits expenses}& \text{benefits expenses}\\ \text{Tax Rate}& & 50\%& 40\%\end{array}$

You are required to prepare a Comparative Statement of Profit and Loss of Sun India Ltd. from the given statement of Profit and Loss.

Prepare a Comparative Statement of Profit & Loss of Ahmed Ltd., with the help of the following information :

$\begin{array}{ccc}\text{Particulars}& 31-03-2018& 31-03-2017\\ & \text{(Rs.)}& \text{(Rs.)}\\ & & \\ \text{Revenue from Operations}& 8,00,000& 5,00,000\\ \text{Purchase of Stock in Trade}& 4,20,000& 2,40,000\\ \text{Changes in Inventories}& 80,000& 60,000\\ {\text{Employee Benefit Expenses}}^{\ast }& 20,000& 40,000\\ \text{Other Expenses}& 40,000& 30,000\\ \text{Income Tax}& 50\%& 40\%\end{array}$

* Employee Benefit Expenses means expenses incurred on employees. It includes expenses such as salaries and wages, contribution to Provident Fund, staff welfare etc.

Refer the data in the table below:

$$\begin{array}{ccc}\text{Particulars}& 2005-06& 2004-05\\ \text{Revenue from Operations}& 4,00,000& 500,000\\ \text{Other Income}& 2,75,000& 3,50,000\\ & 6,75,000& 8,50,000\\ \text{Purchase of stock in trade}& 95,000& 100,000\\ \text{Employee Benefit Expenses}& 2,75,000& 2,50,000\\ \text{Depreciation and Amortization}& 65,000& 50,000\\ \text{Profit Before Tax}& 2,40,000& 4,50,000\end{array}$$

Calculate the absolute change in Employee Benefit Expenses.