I still couldn't understand why proposed dividend is not added when net profit after tax and interest is given.We would have charged proposed dividend and would have made accounting right ? Also suppose if only net profit is given without the terms like after tax,interest etc...what we should do?
This shows that you failed to get the basic meaning of the term 'proposed'. I believe you have not gone through the theory portion of this topic and might have jumped into the treatment. If that's the case, then you should first go for the theory.
Anyway, proposed means it has been 'put forward' or merely 'planned' or 'declared'. It has been just made and has not been paid yet. Now, proposed dividend is announced in the AGM that helds normally at the end of an accounting period say March or very lately during the early weeks of April (say April 2015). During this meeting companies announce proposed dividend for the current year but to be payable after the completion of this year (say in the month of April 2016). Similarly, the company might have announced Proposed dividend for the year 2014 as well. Thus, in a given year, you have two PDs- one that has been made or announced for this year but payable in the next year and another one is paid for the last year.
https://www.meritnation.com/cbse/class12-commerce/studymaterial/accountancy/company-accounts-and-analysis-of-financial-statements/cash-flow-statement/436_2438_5913#slide1_Proposed Dividend and Interim Dividend
If nothing is mentioned w.r.t. Net profit it is considered to be as NP after blah blah blah items (i.e. as per Statement of P&L)
Anyway, proposed means it has been 'put forward' or merely 'planned' or 'declared'. It has been just made and has not been paid yet. Now, proposed dividend is announced in the AGM that helds normally at the end of an accounting period say March or very lately during the early weeks of April (say April 2015). During this meeting companies announce proposed dividend for the current year but to be payable after the completion of this year (say in the month of April 2016). Similarly, the company might have announced Proposed dividend for the year 2014 as well. Thus, in a given year, you have two PDs- one that has been made or announced for this year but payable in the next year and another one is paid for the last year.
https://www.meritnation.com/cbse/class12-commerce/studymaterial/accountancy/company-accounts-and-analysis-of-financial-statements/cash-flow-statement/436_2438_5913#slide1_Proposed Dividend and Interim Dividend
If nothing is mentioned w.r.t. Net profit it is considered to be as NP after blah blah blah items (i.e. as per Statement of P&L)