FSAR (DSE-2) 2023-24 PDF

No. of Printed Pages : 6 +3COMMERCE-SEM-V-SEE(R&B) (DSE-I1) 2023-24 Time-3 hours Full Marks-80 An...

No. of Printed Pages : 6 +3COMMERCE-SEM-V-SEE(R&B) (DSE-I1) 2023-24 Time-3 hours Full Marks-80 Answer all groups as per instructions. Figures in the right hand margin indicate marks. GROUP-A 1. Fillin the blanks. (all) [1 x 20 (a) Financial statement reflects the of the company at a point of time. (b) are interested in the accounting iniormation to determine the degree of risk to which they are exposed. (c) is also known as statement of sources and uses of capital. (d) refers to a statement showing the movement of funds into the business during a given accounting period. (e) analysis is made to review and analyse the fina ncial statements of a nurnber of years. () The trend percentage is calculated in relation to the P.T.0.  (21 factors are ignored. (a) In financial analysis, (h) Financial statements are prepared on the basis of concept. () Quick ratio establishes a relationship between quick assets and ) ratio indicates the ability of firm to withstand the adverse conditions. (k) Return on capital employed = x 100. capital employed () shows the profitability of the firm on a per share basis. (m) ratio analysis is used for predicting corporate financial distress. (n) Statutory reports should be prepared at least days before the statutory meeting. (o) Fullform of IIRC is (P) Financial reporting is a process through which an entity co mmunicates with (q) report is voluntary report not required under the provisions of any law. () ratio indicates long term financial strength of the Company.  (s) The process of magnifying the shareholders' earning through the employment of debt is called (t) Type of analysis used for prediction and forecasting is GROUP -B 2. Answer any eight of the following questions within two to three sentences each. (2 x 8 (a) What are all parties interested directly for accounting infor mation ? (b) What is the objective of financial statements c))Define trend analysis. () Write two problems encountered in financial statement analy sis. What is current ratio ? (D Define net profit. (g) Define vertical analysis. (h) Write two advantages of multivariate analysis. () What are the occasions of cash inflows from investing activi ties. () Write two statutory reports of a company. P.T.O.  [4) GROUP-C 3. Answer any eight of the following questions within 75 words each. [3 x8 What do you mean by schedules ? (b Distinguish between fund flow and cash flow statements. (o Wite the steps to be followed to prepare comparative finan cial statements. (dy Distinguish between Horizontal and Vertical analysis. (e) Write three ratios based on investments. Write a short note on univariate analysis. (9Y What are the limitations of multivariate analysis ? (hY Write a short note on integrated reporting. (0) Explain briefly the classification of cash flows. () What is CSR GROUP-D Answer all questions within 500 words each. 4. What is financial statement ? Explain different types of financial statements. [10 OR APV-DAVAuto-Sem-V-23-Com(DSE-2)/80  Define cash flow statement.Explain the classification of cash flows from different activities. 5. From the following Balance Sheet and the sub-joined information of a company, you are required to calculate: [10 () Current ratio (i) Quick ratio (ii) Inventory turnover (iv) Owned funds to liabilities ratio Balance Sheet Liabilities F) ÁSsets () Share capital 2,00,000 Goodwill 1,20,000 Reserve surplus 58,000 Plant &Machinery 1,50,000 Debentures 1,00,000| Stocks 80,000 Creditors 40,000 Debtors 45,000 Bills payable 20,000 Cash 7,000 Other current liabilities 2,000|Misc. Current assets 18,000 4,20,000 4,20,000 OR The following are the comparative Balance Sheet of XYZ Ltd. as on 31.3.2019 and 31.3.2020: P.TO.  (61 Liabilities 2019 (F) 2020(F) Share capital (share of 10 each) 35,000 37,000 Profit & Loss A/c 5,040 5,280 9% debentures 6,000 3,000 Creditors 5,160 5,920 51,200 51,200 Assets 2019 () 2020(*) Land 10,000 15,000 Stocks 24,600 21,350 Goodwill 5,000 2,500 Cash at bank 4,200 3.500 Temporary investments 300 400 Debtors 7,100 8,450 51,200 51,200 Other particulars provided to youare: () Dividends declared and paid during the year:1,750. (1) Land wasrevalued during the yearat 15,000and the profit on revaluationwas transferred to PIL account. PrepareaCash FlowStaterment for theend of 31.3.2020. APV-DAVAuto-Sem-V-23-Com(DSE-2)/80