FSAR 2019 Past Paper PDF

# +3-V-S-CBCS-Com-(P&H)-DSE-II-(Gr A, B&C)R&B ## 2019 **Time:** As in Programme **Full Marks:** 80 Answer all questions from any one appropriate Group as per your syllabus. The figures in the right-hand margin indicate marks. ## Group - A ### Accounting and Finance (FSAR) #### Section - I 1. Ex...

# +3-V-S-CBCS-Com-(P&H)-DSE-II-(Gr A, B&C)R&B ## 2019 **Time:** As in Programme **Full Marks:** 80 Answer all questions from any one appropriate Group as per your syllabus. The figures in the right-hand margin indicate marks. ## Group - A ### Accounting and Finance (FSAR) #### Section - I 1. Explain the meaning of the following terms within 2-3 sentences each : - Financial statements - Vertical analysis - Ratio analysis - Regression analysis - Cash flow statement - Corporate reporting - Integrated reporting - Factor analysis - MANOVA - Segment report #### Section - II 2. What do you understand by financial statements analysis? Discuss its objectives, importance and limitations. **OR** What do you mean by financial statements? Discuss its nature, objectives and different types of financial statements. 3. Discuss in detail the various techniques of financial statement analysis. **OR** What are traditional and modern approaches to financial statement analysis? What are the problems encountered in financial statement analysis? 4. Using the following information, prepare the Balance Sheet of ABC Ltd: - Total debt to net worth = 1.2 - Total asset turnover = 2 - Gross Profit on sales = 30% - Average collection perid = 40 days - Assume 360 days in a year. - Inventory turnover ratio based on cost of goods sold and year-end inventory = 3 - Acid test ratio = 0.75 - Equity Share Capital = ₹ 4,00,000 - Reserve and Surplus = ₹ 6,00,000 **OR** What is the difference between univariate and multivariate analysis ? 5. Discuss different types of bivariate techniques of statistical analysis along with their importance. **OR** Explain briefly the different tools for multivariate data analysis. 6. What is cash flow statement? What are its reporting requirements as per AS-3 (Revised)? Discuss its advantages and limitations. **OR** What do you mean by integrated reporting ? Discuss briefly its objectives, cost, benefits and challenges in implementing it. ## Group - B ### Banking and Insurance (MB & FS) #### Section - I 1. Explain the following terms within 2-3 sentences each: - Merchant banking - Capital market - Financial service - Hire purchase - Factoring - Securitization - Depository system - Stock broker - Forfaiting - Leasing #### Section - II 2. Write a detailed note on merchant banking in India. **OR** What is capital market? Discuss its objectives and importance. 3. What do you mean by financial services? Explain its characteristics and importance. **OR** What do you understand by leasing? State its advantages and limitations. 4. Define the term 'Factoring'. What are the different types of factoring arrangement? Explain in detail. **OR** Distinguish between factoring and forfaiting. Also discuss the problem areas in factoring and forfaiting.. 5. What is Securitization? Explain the mechanism in detail. **OR** Write short notes on the following: - NSDL - CDSL 6. What do you mean by stock broker? Discuss the role and functions of a stock broker. **OR** Explain in detail the SEBI regulations with regard to stock broker. ## Group - C ### Financial Institution and Services (FIS) #### Section - I 1. Explain the following terms within 2-3 sentences each: - Gilt-edged security - Performance guarantee - CRISIL - Promissory note - Follow-on public offer - Rights issue - Rolling settlement - Letter of credit - SEBI - NPA #### Section - II 2. Discuss the role of financial system in the economic development of a country. **OR** Discuss the various financial intermediaries functioning in the Indian financial system with features. 3. Discuss the role of commercial banks in the economic development of a country. **OR** Discuss the functions of the various developmental banks operating in India. 4. Give an account of the different types of Non-banking financial institutions and their features. **OR** Discuss the role of mutual funds in the economic development of a country. 5. Discuss the features of hire purchase and distinguish it from leasing and loan. **OR** Explain the different types of factoring and their significance. State how factoring is superior to bill financing. 6. Explain the various new instruments introduced in the new issue market. **OR** Discuss the role of stock exchanges in the financial system of a country.