Downloaded from
|
|
|
- Maryann Whitehead
- 5 years ago
- Views:
Transcription
1 CHAPTER-4 RATIO ANALYSIS Current Ratio CA/CL Question: Current Assets Rs. 2,00,000; Inventories Rs. 1,00,000; Working Capital Rs. 1,20,000; Calculate Current Ratio. Solution : Current liabilities = Current Assets Working Capital = Rs. 2,00,000 Rs. 1,20,000 = Rs. 80,000 Current Ratio = Current Assets/ Current liabilities = Rs. 2,00,000/Rs. 80,000 = 2.5:1 QUICK RATIO/LIQUID RATIO/ACID TEST RATIO Liquid assets/cl Question 1: Liquid Assets Rs. 6,80,000, Inventories Rs. 1,90,000, Prepaid Expenses Rs. 10,000, Working Capital Rs. 2,00,000. Calculate the Current Ratio and Quick Ratio. Question 2. The Quick Ratio of a company is 2:1. State giving reason, which of the following would improve, reduce or not change the ratio: (i) Purchase of Stock-in-trade(costing Rs.10,000) for Rs. 11,000. (ii) Sale of an office furniture (Book value Rs. 10,000) for Rs. 9,000.
2 (iii) Payment of Dividend. (iv) Issue of Equity shares. SOLVENCY RATIOS Debt/ Equity Question: From the following information. Calculate Debt-equity Ratio: Equity Share Capital 1,50,000 Preference Share capital 1,00,000 Reserves and Surplus 1,50,000 Long-term Borrowings 6,00,000 Long-term Provisions 2,00,000 Solution: Debt = Long-term Borrowings + Long-term Provisions = Rs. 6,00,000 + Rs. 2,00,000 = Rs. 8,00,000 Equity = Equity Share Capital + Pref. Share Capital + Reserves & Surplus = Rs. 1,50,000 + Rs. 1,00,000 + Rs. 1,50,000 = Rs. 4,00,000 Debt-Equity Ratio = Debt/Equity = Rs. 8,00,000/Rs. 4,00,000= 2:1 Question: X ltd. Has a liquid ratio of 1.5:1. Its Net working Capital is Rs. 1,20,000 and its inventories are Rs 80,000. Total Assets Rs. 3,80,000. Total Debt Rs. 2,80,000. Calculate Debt-Equity Ratio. (Ans. 2:1) Total Assets to Debt Ratio
3 Question: From the following information, calculate Proprietory Ratio: Share Capital Rs. 2,50,000 Reserves & Surplus Rs. 1,50,000 Non-current Assets Rs. 11,00,000 Current Assets Rs. 5,00,000. Solution : Rs. 4,00,000/Rs. 16,00,000 X 100 = 25% INTEREST COVERAGE RATIO EBIT/Fixed int charges Question : P ltd has a long term loan Rs. 10,00,000. Interest on the loan for the year is Rs. 1,25,000 and its profit before interest and tax is Rs. 5,00,000. Calculate Interest coverage ratio. Solution : Interest coverage ratio = 5,00,000/1,25,000 = 4 times. TURNOVER OR ACTIVITY OR PERFORMANCE RATIOS INVENTRY TURNOVER RATIO COGS/AVG inventory Question: Calculate Inventory turnover ratio: Cost of goods sold/revenue from operations Rs. 9,00,000 Inventories in the beginning Rs. 2,00,000 Inventories at the end Rs. 2,50,000 Solution: Inventory turnover ratio = 9,00,000/2,25,000 = 4 times Trade receivables/debtors turnover ratio Net credit sales/ avg accts receivables Question: Calculate Trade receivable or Debtors turnover ratio and Average collection period.
4 Credit revenue from operation for the year is Rs. 12,00,000, Debtors Rs. 1,00,000; Bills receivable Rs. 1,00,000. Solution: Debtors turnover ratio = 12,00,000/2,00,000 = 6 times Average collection period = No. of days in a year/trade receivable ratio =365/6 = 61 days approx.. Trade payables/creditors turnover ratio Net credit purchases/avg accounts payables Question: Closing Trade Payables Rs. 45,000, Net Purchases Rs. 3,60,000, Cash Purchases Rs. 90,000, Reserve for Discount on Closing Trade Payables Rs. 5,000. Calculate the Creditors Turnover Ratio. Solution: Creditors Turnover Ratio = (Rs. 3,60,000 Rs. 90,000)/Rs. 45,000 = 6 times Average Payment Period = 12 months/creditors turnover ratio =..months Working capital turnover ratio Working Capital/net sales Questions: Calculate Working capital turnover ratio from the following: Cost of revenue from operations Rs. 3,00,000 Current Assets Rs. 2,00,000 Current liabilities Rs. 1,50,000 Solution: Working capital turnover ratio = 3,00,000/50,000
5 = 6 times. PROFITABILITY RATIOS Gross Profit Ratio: Gross profit/net sales *100 Question: Calculate Gross Profit Ratio: Revenue from operations Rs. 6,00,000 Gross profit 25% on cost. Solution: Let the cost = Rs.100 Gross profit = Rs. 25 Revenue from operations = Rs.125 Cost of revenue from operations = 100/125 X 6,00,000 = 4,80,000 Gross Profit = 6,00,000 4,80,000 = 1,20,000 Gross Profit Ratio = 1,20,000 /6,00,000 X 100 = 20% Operating Profit Ratio Operating profit/net sales Question: Revenue from operations Rs. 6,00,000, Operating Cost Rs. 5,10,000. Cost of Revenue form operations Rs. 4,00,000. Calculate Operating Profit Ratio. Solution: Operating Profit = Rs. 6,00,000 5,10,000 = Rs. 90,000 Operating Profit Ratio = Rs. 90,000/Rs. 6,00,000 X 100 = 15%
6 Operating ratio Operating cost/net sales Question: From the following information calculate operating ratio Solution: Cost of revenue from operation = Rs. 6,00,000 Operating expenses = Rs. 40,000 Revenue from operation = Rs. 8,20,000 Revenue return from operations = Rs. 20,000 Operating ratio =( 6,00, ,000/8,00000)X100 = 80% Net profit ratio Question: Revenue from Operations Rs. 10,00,000, Gross Profit Ratio 25%, Operating Ratio 90%, Operating Rs. 1,00,000, Non-operating Expenses Rs. 5,000, Non-operating income Rs 55,000. Calculate Net Profit Ratio. Solution: Operating Profit Ratio = 100 Operating Ratio = % = 10% Operating Profit = Rs. 10,00,000 X 10/100 = Rs. 1,00,000 Net Profit = Operating Profit + Non-operating Incomes Non-Operating Expenses = Rs. 1,00,000+Rs. 55,000 Rs. 5,000 = Rs. 1,50,000 Net Profit Ratio = Rs. 1,50,000/Rs. 10,00,000 X 100 = 15% Return on Investment or Return on Capital Employed = EBIT *100 Capital Employed Question: From the following information calculate Return on Investment Net profit after interest and tax Rs. 1,20,000 Tax Rs 1,20,000
7 Net fixed Assets Rs.. 5,00,000 Long term trade investment Rs. 50,000 Current assets Rs. 2,20,000 12% debentures Rs. 4,00,000 Equity share capital Rs. 50,000 10% preference share capital Rs. 50,000 Reserve and surplus Rs. 1,00,000 Current liability Rs. 1,70,000 Solution : Return on Investment = 1,20,000+ 1,20, ,000 5,00, , ,000 = 6,00,000 = 2,88,000 X 100 = 48% QUESTIONS: 4 marks 1. From the following information calculate: (i) Gross Profit Ratio (ii) Inventory Turnover Ratio (iii) Current Ratio (iv) Liquid Ratio (v) net Profit ratio (vi) Working Capital Ratio Revenue from operations Rs. 25,20,000 Net Profit Rs. 3,60,000 Cost of Revenue from operations Rs. 19,20,000 Long-term Debt Rs, 9,00,000 Trade Payables Rs. 2,00,000 Average Inventory Rs. 8,00,000 Other Current Assets Rs. 7,60,000 Fixed Assets Rs. 14,40,000 Current liabilities Rs. 6,00,000 Net Profit before interest and tax Rs. 8,00,000
8 2. From the following calculate : (a) Net Profit Ratio (b) Operating Profit Ratio Revenue from operations Rs. 2,00,000 Gross Profit Rs. 75,000 Office Expenses Rs. 15,000 Selling Expenses Rs. 26,000 Interest on Debentures Rs. 5,,000 Accidental Losses Rs. 12,000 Income from Rent Rs. 2,500 Commission received Rs. 2,000 ( Ans Net profit ratio = 10,75% and Operatin profit ratio = 18% 3. Find the value of current liabilities and current assets if Current Ratio is 2.5:1. Liquid Ratio is 1.2:1 and the value of inventory of the firm is Rs. 78,000. (Ans. Current Assets = Rs. 1,50,000; Current liabilities = Rs. 60,000) 4. Current Ratio is 3.5. Working Capital is RS. 90,000. Calculate the amount of Current Assets and Current Liabilities. Hint: Current Assets 1,26, Shine Limited has current ratio 4.5:1 and quick ratio 3:1; if the inventory is Rs. 36,000, calculate current liabilities and current assets. Hint: Current Assets 1,08, Current liabilities of a company are Rs. 75,000. If current ratio is 4:1 and liquid ratio is 1:1, calculate value of current assets, liquid assets and inventory. Hint: Inventory 2,25, Handa Ltd. has inventory of Rs. 20,000. Total liquid assets are Rs. 1,00,000 and quick ratio is 2:1. Calculate current ratio. Hint: Current Ratio: 2:4:1
9 8. Calculate Debt-Equity ratio from the following information: Total Assets Rs Total Debt Rs Current Liabilities Rs Hint: Debt Equity Ratio 2:1 9. Calculate following ratios from the following information: i. Current Ratio ii. iii. iv. Acid Test Ratio Operating Ratio Gross Profit Ratio Current Assets Rs Current Liabilities Rs. 17,500 Inventory Rs. 15,000 Operating Expenses Rs. 20,000 Revenue from Operaions Rs. 60,000 Cost of revenue from Operations Rs. 30,000 Hint: 2:1, 1.14:1, 83.3%, 50% 10. Akshara Ltd. has 8% Debentures of Rs. 5,00,000. Its profit before interest & tax is Rs. 2,00,000. Calculate Interest Coverage Ratio. Hint: 5 times Chapter 5
INDIAN SCHOOL MUSCAT Senior Section Department of Commerce and Humanities
INDIAN SCHOOL MUSCAT Senior Section Department of Commerce and Humanities Class : 12 Worksheet-No 10 B Ratio Analysis Reference: T.S.Grewal Date of issue --------------2017 ACCOUNTANCY (055) Date of submission
Ratio Analysis and Interpretation
Ratio Analysis and Interpretation 1. Following is the Balance Sheet of Ronald Ltd. Liabilities Assets Equity share capital 6% Preference share capital 7%debentures 8%Public deposits Bank overdraft Creditors
ACCOUNTANCY PROBLEMS
ACCOUNTANCY PROBLEMS 1. Calculate the CR of VGC.Ltd from the following particulars. Machinery 27,000 Trade Receivables 1,10,000 Current investments 30,000 Debentures (to be redeemed after 2 years) 2,10,000
ACCOUNTING RATIOS ACTIVITY / TURNOVER RATIOS BY- ANUJ JINDAL
ACCOUNTING RATIOS ACTIVITY / TURNOVER RATIOS BY- ANUJ JINDAL ACTIVITY/ TURNOVER/ EFFICIENCY RATIOS Rapidity with which the resources available to the concern are being used to produce revenue from operations
CHAPTER 11 Accounting Ratios
CHAPTER 11 Accounting Ratios Accounting Ratio : It is arithmetical relationship between two accounting variables. Ratio Analysis : A tool used by individuals to conduct a quantitative analysis of infomation
MINIMUM LEARNING PROGRAM. Q2- Which of the following is not included in Non Current assets?
MINIMUM LEARNING PROGRAM One mark question Q1- As per Revised Schedule Vi, Balance sheet can be drawn in a) Vertical Format b) Horizontal Format c) As per wishes of Director. Q2- Which of the following
MODULE III RATIO ANALYSIS. Dr. Manoj Shah, Principal Investigator, NMEICT, MHRD Delhi
MODULE III UNIT - II RATIO ANALYSIS Topics to be Enlightened Introduction and Meaning Interpretation of Ratio Usefulness of Ratio Analysis Limitations of Ratio Analysis Classification of Ratio Analysis
D.SRINIVASAN. M.COM, M.Ed., P.G.D.C.A, P.G.D.I.T,
12 ACCOUNTANCY CHAPTER 4 RATIO ANALYSIS I. LIQUIDITY RATIOS 1. Current Ratio: Current Ratio = Current Assets Current Liabilities Current Assets: Current Liabilities: 1. Cash in hand 1.Bank overdraft 2.
myepathshala.com (For Crash Course & Revision)
14.1 Introduction of Chapter 14.2 Liquidity Ratios (Formulas) Chapter 14 Accounting Ratios 14.3 Liquidity Ratios (Questions) [Ill. 1, 4, 11, 20, 22] Ill. 1 From the following, compute the Current Ratio
New Horizon School Assignment No.-1 ( ) Sub:- Accountancy Class -XII
New Horizon School Assignment No.-1 (2018-19) Sub:- Accountancy Class -XII TOPIC FINANCIAL STATEMENTS OF A COMPANY Q1) State the conditions under which shares are disclosed in the Balance Sheet of the
Ratio Analysis. CA Past Years Exam Question
Ratio Analysis CA Past Years Exam Question Question : 1 Nov, 2009 From the Following Information, Calculate the Amount of Fixed Assets & Proprietors Funds. 1. Ratio of Fixed Assets to Proprietors Funds
ACCOUNTANCY. Part B. Q17. State the significance of Analysis of Financial Statements to the Lenders. (1 mark)
ACCOUNTANCY [Time allowed: 3 hours] [Maximum marks:80] General Instructions: (i) This question paper contains three parts A, B and C. (ii) Part A is compulsory for all candidates. (iii) Candidates can
ACCOUNTING RATIOS MCQs LIQUIDITY RATIOS BY- ANUJ JINDAL
ACCOUNTING RATIOS MCQs LIQUIDITY RATIOS BY- ANUJ JINDAL LIQUIDITY RATIOS CURRENT RATIO / WORKING CAPITAL RATIO: Current Ratio= current assets/ current liabilities LIQUIDITY RATIOS QUICK/ACID TEST/ LIQUID
[Prepared by ~~~ Hina Saleem Butt~~~ ms ]
![[Prepared by ~~~ Hina Saleem Butt~~~ ms ]](/thumbs/94/122314826.jpg "[Prepared by ~~~ Hina Saleem Butt~~~ ms ]")
Practice question from different books Short term financial planning Solution/:- Average = (Opening + Ending) / 2 Operating Cycle = Inventory Period + A/R period = 64.15 + 28.61 = 92.76 Cash Cycle= Operating
Unit II. Module III. Ratio Analysis. Assignments
Unit II Module III Ratio Analysis Assignments Exercise Q.1. State the purpose and mode of determining the following ratios: (i) Inventory ratios (ii) Debtors Ratios (iii) Operating Ratios Q. 2. State the
Cranswick Plc is a food supplier company listed on the London Stock Exchange. The following
Financial Ratio Analysis Cranswick Plc is a food supplier company listed on the London Stock Exchange. The following represent ratios for the company for the year ended 31 st March 2012. Investors ratios
Resource Sheet Accounting
Resource Sheet Accounting Interpretation of Accounts Student Activity Answers (Q1) In the earlier Boyle plc question, calculate the following (use 2 decimal places where appropriate): (a) Return on Capital
Analysis of Financial Statement Chapter VI. Answers to the very short answers questions.
Analysis of Financial Statement Chapter VI Answers to the very short answers questions. Ans.1 Ans.2 Analysis of Financial statement is the systematic process of identifying the financial strength and weaknesses
Accounting Functions. The various financial statements are- Income Statement Balance Sheet
Accounting Functions The accounting system provides a structure of maintaining details of business transactions that represent the finances of the organization. The various financial statements are- Income
INTER CA NOVEMBER 2018
INTER CA NOVEMBER 2018 Sub: FINANCIAL MANAGEMENT Topics Estimation of Working Capital, Receivables Management, Accounting Ratio, Leverages, Capital Structure. Test Code N16 Branch: Multiple Date: (50 Marks)
2011 FINANCIAL MANAGEMENT - III
http://www.makaut.com Name :. Roll No. :..... Invigilator s Signature :.. 2011 FINANCIAL MANAGEMENT - III Time Allotted : 3 Hours Full Marks : 70 The figures in the margin indicate full marks. Candidates
Unit 3: Analysis of Financial Statements (marks=12) Contents mapping:
I Unit 3: Analysis of Financial Statements (marks=12) Contents mapping: Financial statements of a company: Statement of Profit and Loss and Balance Sheet in the prescribed form with major headings and
Book-III:- Analysis of Financial Statement of a company. Financial Statements of a Company
SUPPORT MATERIAL ACCOUNTANCY CLASS-XII Book-III:- Analysis of Financial Statement of a company Financial Statements of a Company Financial Statements: Financial statements are the end products of accounting
RATIO ANALYSIS. Inventories + Debtors + Cash & Bank + Receivables / Accruals + Short terms Loans + Marketable Investments
A. LIQUIDITY RATIOS - Short Term Solvency RATIO ANALYSIS Ratio Formula Numerator Denominator Significance/Indicator 1. Current Ratio Current Assets Current Liabilities Inventories + Debtors + Cash & Bank
CASH FLOWS FROM OPERATING ACTIVITIES
1 CASH FLOWS FROM OPERATING ACTIVITIES Cash receipts from customers (calc a) Cash paid to suppliers and employees (calc b) Cash generated from / (used in) operations Dividends received Interest received
FAQ: Financial Ratio Analysis
Question 1: What is horizontal analysis of financial statement data? Answer 1: Horizontal analysis is a method of financial ratio analysis. Horizontal analysis is comparing each item on the financial statements
Financial statements aim at providing financial
Accounting Ratios 5 LEARNING OBJECTIVES After studying this chapter, you will be able to : Explain the meaning, objectives and limitations of analysis using accounting ratios; Identify the various types
ACCOUNTING RATIOS PROFITABILITY RATIOS BY- ANUJ JINDAL
ACCOUNTING RATIOS PROFITABILITY RATIOS BY- ANUJ JINDAL PROFITABILITY RATIOS A company's ability to generate profits from its operations A company's return on investment in inventory and other assets Profitability
FINANCIAL STATEMENT ANALYSIS. From the information given below, prepare a Common Size Income Statement of Relay Ltd.:
CHAPTER 11 Question 11.1 FINANCIAL STATEMENT ANALYSIS From the information given below, prepare a Common Size Income Statement of Relay Ltd.: Particulars 31 st March, 2014 31 st March, 2013 ` Revenue from
Sree Lalitha Academy s Key for CA IPC Costing & FM- Nov 2013
1. a. Question No.1 is compulsory Answer any 5 questions from the remaining 6 questions (Key Covers only Problems does not include theory) i. Annual Demand 60,000 Units Cost Rs. 10 Per unit Cost of Placing
CASH FLOW STATEMENT.. No.
CHAPTER 12 CASH FLOW STATEMENT Question 12.1 Prepare cash flow statement for the year ended 31 st March 2016 from the following balance sheets of KYC Ltd. Particulars I. EQUITY AND LIABILITIES Share holders
FINANCIAL STATEMENTS ANALYSIS - AN INTRODUCTION
Financial Statements Analysis - An Introduction 27 FINANCIAL STATEMENTS ANALYSIS - AN INTRODUCTION You have already learnt about the preparation of financial statements i.e. Balance Sheet and Trading and
Understanding Financial Statements. Elizabeth Rankin
Understanding Financial Statements Elizabeth Rankin Overview Accounting Concepts Principles Financial Statements Evaluating Performance Horizontal Analysis Vertical Analysis Ratio Analysis Entity Concept
WEEK 10 Analysis of Financial Statements
WEEK 10 Analysis of Financial Statements Learning Objectives 1. Organize a systematic financial statements analysis using common-size financial statements and ratio analysis. 2. Recognize the potential
CBSE Quick Revision Notes and Chapter Summary Class-12 Accountancy Part B Accounting Ratios
Book Recommended: ULTIMATE BOOK OF ACCOUNTANCY (By Dr. Vinod Kumar, Vishvas Publications) Warning: This is copyrighted content of Dr. Vinod Kumar. Not to be reproduced in any form, anywhere else. Introduction
REVISED OUTLINE GUIDANCE NOTES
REVISED OUTLINE GUIDANCE NOTES regarding adoption of Schedule VI to the Companies Act 1956 in the subject of ACCOUNTANCY Class XII For the Board Examination, March 2014 1 CONTENT Chapter 1: GENERAL INTRODUCTION
MBA - MARKETING/FINANCE/HR/ PRODUCTION & OPERATIONS MANAGEMENT (MBABM) Term-End Examination June, Time : 3 hours Maximum Marks : 100
No. of Printed Pages : 8 I MBM-008 I MBA - MARKETING/FINANCE/HR/ PRODUCTION & OPERATIONS MANAGEMENT (MBABM) Term-End Examination June, 2015 MBM-008 : FINANCIAL STATEMENT ANALYSIS Time : 3 hours Maximum
FINANCIAL RATIOS 2 Page 1 of 5. The following is information concerning ABC Company and XYZ Company.
FINANCIAL RATIOS 2 Page 1 of 5 The following is information concerning ABC Company and XYZ Company. ABC Company XYZ Company CURRENT ASSETS: Cash 22,600 42,800 Accounts and Notes Receivable 92,500 101,100
FINANCIAL RATIOS 3 Page 1 of 5. The following is information concerning ABC Company and XYZ Company.
FINANCIAL RATIOS 3 Page 1 of 5 The following is information concerning ABC Company and XYZ Company. ABC Company XYZ Company CURRENT ASSETS: Cash 18,700 33,000 Accounts and Notes Receivable 43,000 59,800
CHAPTER Time Value of Money
CHAPTER 6 6.1 Time Value of Money Money has time value. A rupee is less valuable in the future than it is today. Time value of money could be studied under the following heads: Future value of a single
UNIT- IV Introduction to financial accounting and analysis
SIDDHARTH GROUP OF INSTITUTIONS :: PUTTUR Siddharth Nagar, Narayanavanam Road 517583 QUESTION BANK (DESCRIPTIVE) Subject with Code : MEFA(13A52701) Year & Sem: IV-B.Tech & I-Sem Course & Branch: B.Tech
Analysis of Financial Statement & Cash Flow Statements
Analysis of Financial Statement & Cash Flow Statements Q.1 ow are the various activities classified according to AS-3 (Revised) while preparing the Cash Flow Statement? While preparing the cash flow statement
Accounting Sample Questions and Answers
Accounting Sample Questions and Answers 1-Accounting provides information on (A) Cost and income for managers (B) Company s tax liability for a particular year (C) Financial conditions of an institution
Key Operational and Financial Data
Key Operational and Financial Data Operations Summary Tons Production 217,370 209,524 195,906 134,272 127,384 70,916 Sales 217,043 214,316 181,259 138,923 126,129 64,912 Summary of Statement of Profit
LIQUIDITY MANAGEMENT Presentation by: CPA Richard Kamami Secretary, PSB,Murang a PSB 23rd November 2017
LIQUIDITY MANAGEMENT Presentation by: CPA Richard Kamami Secretary, PSB,Murang a PSB 23rd November 2017 Uphold public interest Outline Definitions Assessment of Liquidity Criticism Liquidity Management
A/P Turnover (Activity)
A/P Turnover (Activity) 1a COGS Avg A/P 1b A/R Turnover (Activity) 2a Net Credit Sales Avg Net Receivables [A/R quality & success in collecting outstanding A/R] 2b A/R Turnover in Days (Activity) 3a Avg
MULTIPLE CHOICE QUESTIONS CHAPTERS 6 10
MULTIPLE CHOICE QUESTIONS CHAPTERS 6 10 CHAPTER 6 1. Each T account contains the exact amount owing to a supplier (A) Sales ledger (B) Purchases ledger (C) General ledger (D) Cash book 2. The Trial balance
Problems and Solutions Ratio Analysis
Finance Assignment Home About Us Finance Topics Blog Submit Your Assignment Make Payment USA: +1 585 535 1023 UK: +44 208 133 5697 AUS: +61 280 07 5697 Problems and Solutions Ratio Analysis Home Problems
Chapter 18 Extra review questions
Accounting for Non-Accountants 10th Online Material 1 Chapter 18 Extra review questions 1 From the data presented below, calculate the following ratios for 2020 and 2021: Gross profit margin Current ratio
SUGGESTED SOLUTION INTERMEDIATE M 19 EXAM. Test Code CIM 8069
SUGGESTED SOLUTION INTERMEDIATE M 19 EXAM SUBJECT- F.M. Test Code CIM 8069 (Date :09.09.2018) Head Office : Shraddha, 3 rd Floor, Near Chinai College, Andheri (E), Mumbai 69. Tel : (022) 26836666 1 P a
(DHHM/DBM/DMM/DHRM/ DFM/DIB/DIM/DBFM 01)
(DHHM/DBM/DMM/DHRM/ DFM/DIB/DIM/DBFM 01) COMMON PAPER Paper - I : Perspectives of Management Answer any Five questions from the following 1) Explain the nature and scope of management. 2) What are the
NC 824. First Year B. C. A. Examination. April / May Financial Accounting & Management. Time : 3 Hours] [Total Marks : 50
![NC 824. First Year B. C. A. Examination. April / May Financial Accounting & Management. Time : 3 Hours] [Total Marks : 50](/thumbs/95/123010063.jpg "NC 824. First Year B. C. A. Examination. April / May Financial Accounting & Management. Time : 3 Hours] [Total Marks : 50")
NC 824 First Year B. C. A. Examination April / May 2003 Financial Accounting & Management Seat No. Time : 3 Hours] [Total Marks : 50 Instructions : (1) Figures to the right indicate marks. (2) Show calculations
Homework Solutions - Lecture 1
Homework Solutions - Lecture 1 1. You are analyzing a company with the expected future cash flows shown below. Based on current market prices, the market value of the firm s equity is $1,96.9. The outstanding
TOPPER SAMPLE PAPER 2
TOPPER Sample Papers 209 TOPPER SAMPLE PAPER 2 ACCOUNTANCY XII Time Allowed - 3 Hrs. Max. Marks - 80 General Instructions:- 1. This question paper contains two parts A & B only. 2. All parts of questions
SUGGESTED SOLUTION INTERMEDIATE N 18 EXAM
SUGGESTED SOLUTION INTERMEDIATE N 18 EXAM SUBJECT- F.M. Test Code CIN 5021 (Date :) Head Office : Shraddha, 3 rd Floor, Near Chinai College, Andheri (E), Mumbai 69. Tel : (022) 26836666 1 P a g e ANSWER-1
Cash flow from financing activities. Cash flow from investing activities; Cash flow from operating activities;
COMPONENTS OF CASH FLOW STATEMENT The cash flow statement should report cash flows during the period classified by operating, investing and financing activities. Cash flow statement explains the reasons
D. SRINIVAASAN. M.Com., M.Ed., P.G.D.C.A., P.G.D.I.T., K.G.S. MATRIC. HR. SEC. SCHOOL. TIRUPUR, CELL BOOK BACK ONE MARKS 12th Standard
D. SRINIVAASAN. M.Com., M.Ed., P.G.D.C.A., P.G.D.I.T., K.G.S. MATRIC. HR. SEC. SCHOOL. TIRUPUR, CELL - 9047777116 BOOK BACK ONE MARKS 12th Standard ACCOUNTANCY Time : 01:00:00 Hrs Total Marks : 199 FILL
GRADE 12 CLASS TEST COMPANY 70 minutes; 120 marks
GRADE 12 CLASS TEST COMPANY 70 minutes; 120 marks QUESTION 1: BALANCE SHEET, NOTES AND RATIOS (90 marks) You are provided with information of Chuba Ltd, a public company, for the financial year ended 31
UNIT 3 RATIO ANALYSIS
Understanding and Analysis of Financial Statements UNIT 3 RATIO ANALYSIS Structure Page Nos. 3.0 Introduction 52 3.1 Objectives 54 3.2 Categories of Ratios 54 3.2.1 Long-term Solvency Ratios 3.2.2 Liquidity
Performance Indicators for 6 years
Performance Indicators for 6 years FINANCIAL POSITION Balance sheet (Rupees in Thousand) Other noncurrent assets Total assets 2,084,856 6,544 2,436,65 2,040,33 11,386 2,257,568 4,417,23 1,803,2 101,268
J B GUPTA CLASSES , Copyright: Dr JB Gupta. Chapter 11. Fundamental analysis.
J B GUPTA CLASSES 98184931932, drjaibhagwan@gmail.com, www.jbguptaclasses.com Copyright: Dr JB Gupta Chapter 11 Fundamental analysis Chapter Index The Concept of Fundamental Analysis Valuation of Goodwill
DISCLAIMER. Question No. 1
No.1 for CA/CWA & MEC/CEC MASTER MINDS Dear students, These suggested answers are meant for easy and quick assessment of possible outcome of IPCC aspirants for their inadvance preparation and future course
financial Analysis Annual Report
financial Analysis Annual Report 217 87 DuPont Analysis Increase in sales volume by 16% coupled with increasing price trend during the year resulted in higher sales and profits due to which EBIT margin
Analysis and Interpretation of Financial Statements
Chapter 23 Analysis and Interpretation of Financial Statements o Prepare comparative financial statements using horizontal analysis o Prepare comparative financial statements using vertical analysis o
B.COM II ADVANCED AND COST ACCOUNTING
The workings under the heading of Additional Working are not required according to the requirement of the examiner. These are only for understanding the solutions. For more help, visit www.a4accounting.net
Working with Financial Statements
Working with Financial Statements Lakehead University September 2005 Overview of the Lecture 3.2 Standardizes Financial Statements 3.3 Ratio Analysis 3.4 Dupont Identity 3.5 Using Financial Statement Information
Working with Financial Statements
Working with Financial Statements Lakehead University September 2005 Overview of the Lecture 3.2 Standardizes Financial Statements 3.3 Ratio Analysis 3.4 Dupont Identity 3.5 Using Financial Statement Information
Suggested Answer_Syl2012_Jun2014_Paper_20 FINAL EXAMINATION
FINAL EXAMINATION GROUP IV (SYLLABUS 2012) SUGGESTED ANSWERS TO QUESTIONS JUNE 2014 Paper- 20 : FINANCIAL ANALYSIS & BUSINESS VALUATION Time Allowed : 3 Hours Full Marks : 100 The figures in the margin
Ratio Analysis. Assets = Liabilities + Shareholder s Equity
Ratio Analysis The purpose of a financial statement is to disclose information about the financial position of an entity to interested parties. By reporting the finances, shareholders are able to make
CBF Exam Review. Income Statement. Disclosure of Items. Financial Statements Part 2. Tom Shimko, CCE
CBF Exam Review Financial Statements Part 2 Tom Shimko, CCE 1 Income Statement Represents estimates for revenues and costs using accrual accounting. Accrual and cash accounting differ Net income not equal
Unit 4: Cash Flow Statement(Marks=8) Contents mapping:-
Unit 4: Cash Flow Statement(Marks=8) Contents mapping:- Meaning, objectives and preparation (as per AS 3 (Revised) (Indirect Method only) Scope: (i)adjustments relating to depreciation and amortization,
FINANCIAL STATEMENTS Determining the profit or loss of a business
FINANCIAL STATEMENTS These are prepared at the end of a given trading period to determine the profit and losses of the business, and also to show the financial position of the business at a given time.
B.COM II ADVANCED ACCOUNTING
The workings under the heading of Additional Working are not required according to the requirement of the examiner. These are only for understanding the solutions. For more help, visit 2014 B.COM II ADVANCED
MANAGEMENT PROGRAMME
MANAGEMENT PROGRAMME Kzt Term-End Examination (:)) December, 2009 : ACCOUNTING AND FINANCE FOR MANAGERS Time : 3 hours Maximum Marks : 100 (Weightage 70%) Note : Attempt any five questions. All questions
Accounting Fundamentals
Subject no. 50A Certificate in Offshore Finance and Administration Accounting Fundamentals July 2012 Tuesday morning 10 July 2012 Time allowed: 2 hours Do not open this examination paper until the presiding
VI SEM BCOM STUDY MATERIAL MANAGEMENT ACCOUNTING. Prepared By SREEJA NAIR PADMA NANDANAN
NEW HORIZON COLLEGE MARATHALLI, BANGALORE (Affiliated to Bangalore University) A Recipient of Prestigious Rajyotsava State Award 2012 conferred by the Government of Karnataka VI SEM BCOM STUDY MATERIAL
CBA Exam Review Part 3
CBA Exam Review Part 3 James A. McIntyre, CCE NACM 1 What Do Financial Statements Indicate? Liquidity Solvency Management Efficiency 2 Financial Statements Balance Sheet (Resource Sheet) Shows the financial
BALANCE SHEET RATIO. o Current Ratio = Current Assets Current liabilities
Ratio Analysis BALANCE SHEET RATIO o Current Ratio = Current Assets Current liabilities Purpose :- i)evaluate short-term solvency. ii) Short term Solvency/Liquidity. iii) Standard Ratio = 1.33 : 1 o Quick
Professional Designation Ratios: Formulas & Definitions Used in Credit Risk Assessment
Professional Designation Ratios: Formulas & Definitions Used in Credit Risk Assessment Profitability Ratios Measure management's ability to control expenses and to earn a return on the resources committed
CHAPTER 24. Statement of cash flows CONTENTS
CHAPTER 24 Statement of cash flows CONTENTS 24.1 Simple statement of cash flows 24.2 Statement of cash flows for a sole trader 24.3 Statement of cash flows for a partnership 24.4 Statement of cash flows
ADVANCED ACCOUNTING b.com part II
ADVANCED ACCOUNTING b.com part II 2014 Regular & Private (SUPPLEMENTARY) Solved Paper Compiled & Solved by: Sameer Hussain Instructions: (1) Attempt any FIVE questions. (2) All questions carry equal marks.
Preparation of Financial Statements
Business Accounting & Analysis Session Two Preparation of Financial Statements Manju Jaiswall IIM Calcutta Exercise Do you agree or disagree with the following: Machinery is a asset Creditors represent
Time: 3 hours Max. Marks: 70. PART B (Answer all five units, 5 X 10 = 50 Marks) UNIT I
Code: 13A52501 R13 B.Tech III Year II Semester (R13) Regular & Supplementary Examinations May/June 2017 (Common to ME, ECE and EIE) Time: 3 hours Max. Marks: 70 PART A (Compulsory Question) 1 Answer the
FINAL CA May 2018 Financial Reporting
FINAL CA May 2018 Financial Reporting Test Code F9 Branch : Borivali Date: 17.12.2017 (50 Marks) compulsory. Note: All questions are Question 1 (9 marks) Following information is provided in respect of
Name of business Statement of cash flows for the financial year end 31 December 20X1 (DIRECT METHOD) Inflow /(outflow)
Name of business Statement of cash flows for the financial year end 31 December 201 (DIRECT METHOD) Calc Notes Inflow /(outflow) CASH FLOWS FROM OPERATING ACTIVITIES Cash receipts from customers C1 Cash
Total number of printed pages: ACCOUNTANCY
Total number of printed pages: 5 2018 ACCOUNTANCY Full marks : 70 Time : 3 hours General instructions: i) Approximately 15 minutes is allotted to read the question paper and revise the answers. ii) The
SUGGESTED SOLUTION INTERMEDIATE MAY 2019 EXAM. Test Code - CIM 8059
SUGGESTED SOLUTION INTERMEDIATE MAY 2019 EXAM SUBJECT - FM Test Code - CIM 8059 BRANCH - () (Date : 09/09/2018) Head Office : Shraddha, 3 rd Floor, Near Chinai College, Andheri (E), Mumbai 69. Tel : (022)
SUBJECT: ACCOUNTING GRADE 12 CHAPTER: COMPANIES LESSON: PUBLISHED FINANCIAL STATEMENTS LESSON OVERVIEW (KNOWLEDGE AREAS) LESSON INTRODUCTION
SUBJECT: ACCOUNTING GRADE 12 CHAPTER: COMPANIES LESSON: PUBLISHED FINANCIAL STATEMENTS LESSON OVERVIEW (KNOWLEDGE AREAS) LESSON 1. Introduction 2. Income Statement 3. Balance sheet INTRODUCTION A company
Foundation Access Course for Undergraduate Programmes. Examinations for 2010 / Semester 2
Foundation Access Course for Undergraduate Programmes Cohort: FACUP/10A/FT Examinations for 2010 / Semester 2 MODULE: FOUNDATION OF ACCOUNTING 2 MODULE CODE: ACCF 0118 Duration: 2 Hours Reading time: 15
SOLUTION FINANCIAL REPORTING MAY 2013
SOLUTION 1 (A) (i) The purpose of this framework is to Assist the IASB in the development of future accounting standards and in its review of existing accounting standards Assist the IASB by providing
LESSON 6 RATIO ANALYSIS CONTENTS
LESSON 6 RATIO ANALYSIS CONTENTS 6.0 Aims and Objectives 6.1 Introduction 6.2 Definition 6.3 How the Accounting Ratios are Expressed? 6.4 Purpose, Utility & Limitations of Ratio Analysis 6.5 Classification
n Financial Statement Analysis n Dollar and Percentage Changes n Common Sized Statements n Ratio Analysis McGraw-Hill /Irwin McGraw-Hill /Irwin
14-1 Today s Agenda Management Accounting Lecture 3 (Chapter 14) Financial Statement Analysis Bangor University Transfer Abroad Programme n Financial Statement Analysis n Dollar and Percentage Changes
Financial Accounting and Reporting-I Suggested Answers Certificate in Accounting and Finance Autumn 2014
Ans.1 (a) ABC Limited Statement of comprehensive income for the year ended 30 June 2014 Rs. in million Sales (737-12) 725 Cost of sales (W-1) (563) Gross profit 162 Selling and marketing expense (28) Administrative
2013 ACCOUNTING ATTACH SACE REGISTRATION NUMBER LABEL TO THIS BOX
External Examination 2013 2013 ACCOUNTING FOR OFFICE USE ONLY SUPERVISOR CHECK ATTACH SACE REGISTRATION NUMBER LABEL TO THIS BOX RE-MARKED Wednesday 13 November: 1.30 p.m. Time: 2 hours Pages: 29 Questions:
REVISING CASH FLOW AND RATIO ANALYSIS 21 AUGUST 2014
REVISING CASH FLOW AND RATIO ANALYSIS 21 AUGUST 2014 Lesson Description In this lesson we: Focus on Cash Flow Statements and calculations Look at ratio calculations and comments. Test Yourself The information
KUHLHOF Ltd. is a service provider. The company offers accounting service to companies.
Aufgabe 0.1: Exercise on Preparing Financial Statements KUHLHOF Ltd. is a service provider. The company offers accounting service to companies. Activity 1: KUHLHOF Ltd. is established on 1.01.20X5 by a
WORKING CAPITAL ANALYSIS OF SELECT CEMENT COMPANIES IN INDIA
CHAPTER - IV WORKING CAPITAL ANALYSIS OF SELECT CEMENT COMPANIES IN INDIA CHAPTER IV WORKING CAPITAL ANALYSIS OF SELECT CEMENT COMPANIES IN INDIA In this chapter an attempt has been made to analyse the
Unit 10 : YEAR-END ADJUSTMENTS
Unit 10 : YEAR-END ADJUSTMENTS Slide 1.2 INTRODUCTION The most important point, which must be understood at the outset, is that all these adjustments have an impact on both the income statement/profit
Tiill now you have learnt about the financial
Cash Flow Statement 6 LEARNING OBJECTIVES After studying this chapter, you will be able to : state the purpose and preparation of statement of cash flow statement; distinguish between operating activities,
DRIVING FINANCIAL PERFORMANCE
DRIVING FINANCIAL PERFORMANCE 26 th October 2017, IOD, Kolkata CA. PRAMOD JAIN FCA, FCS, FCMA, LL.B, MIMA, DISA BOD / DIRECTORS RESPONSIBILITIES To act with due diligence and care in the best interest