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12(A). From the following information compute the trend percentages taking 2000 as the
base year
Particulars 1994 1995 1996 1997 1998 1999
Office expenses 40 42 45 50 55 60
Selling expenses 20 25 30 40 50 60
(OR)
(B) What do you understand by analysis and interpretation of financial statements?
sales 3,50,000
cost of goods sold 1,50,000
Administration
expenses 50,000
selling expenses 10,000
From the following details you are required to ascertain net profit and calculate net
profit ratio.
sales 5,40,000
sales return 40,000
gross profit 3,00,000
income from
investment 40,000
loss on sales of plant 30,000
operating expenses 1,20,000
provision for tax 50,000
14(A)
Prepare a statement of change in working capital from the following detail of R Ltd:
(OR)
(B). Calculate the Funds from Operation of X limited from the following
2,10,000 2,10,000
15(A). Selvi ltd earned profit of Rs 2, 00,000 after charging or crediting the following items
to its P&L A/c during 31-12-2000
(a) Profit on sale of investments Rs 4000
(b) Loss on sale of building Rs 9,000
(C) Depreciation on fixed assets Rs 7,000
(d) Amortization of goodwill Rs 2,000
The following detail are available for the year
particulars 1999 2000
Bills payable 5,000 8,000
Creditors 12,000 16,000
outstanding
expenses 2,000 1,000
bills receivable 20,000 18,000
debtors 40,000 60,000
prepaid expenses 2,000 3,000
accrued income 5,000 8,000
Income received in
advance 2,000 1,000
Calculate the cash from operation for the year ending 31-12-2000
(OR)
(B)Calculate Cash from Operation .Fund flow operation for the year 1998 Rs 84,000 current
assets and current liabilities as on 1-4-1998 and 31-12-1998 were as follow.
18. The following figures related to the trading activities of the years ended 31-12-1990
Particulars Rs Particulars Rs
Sales 1,00,000 salary salesmen 1,800
purchases 70,000 advertising 700
travelling
closing stock 14,000 expenses 500
sales returns 4,000 salaries(office) 3000
dividend received 1,200 rent 6,000
profit on sales of fixed
assets 600 stationery 200
loss on sales of shares 300 depreciation 1000
opening stock 11,000 other expenses 2,000
provision for tax 7,000
You are required to calculate the (1) Gross profit (2) operating ratio (3) operating profit ratio
(4) Net profit ratio.
19. The following is the comparative balance sheets of Pratima co Ltd.as on 30 th June 1997
and 30 th June 1998
liabilities 1997 1998 assets 1997 1998
share capital 1,80,000 2,00,000 goodwill 24,000 20,000
reserve fund 28,000 36,000 building 80,000 72,000
P&L A/C 39,000 24,000 machinery 74,000 72,000
Trade creditors 16,000 10,800 investment 20,000 22,000
bank over draft 12,400 2,600 inventories 60,000 50,800
provision for
taxation 32,000 34,000 debtors 40,000 44,400
provision for
doubtful debts 3,800 4,200 cash 13,200 30,400
3,11,200 3,11,600 3,11,200 3,11,600
Additional information:
(i) Depreciation charged on machinery Rs 10,000 and on building Rs 8,000
(ii) Investment sold during the year Rs 3000
(iii) Rs 15,000 interim dividend paid during January 1998
(iv) Taxes paid during the year Rs 30,000.prepare a statement of changes in working capital
(b) A fund flow statement.
20. From the following Balance sheet calculate the Cash flow statement
Liabilities 1979 1980 Assets 1979 1980
Rs Rs Rs
Share capital 1,00,000 1,00,000 Building 40,000 36,000
Bills payable 1,200 800 Goodwill 12,000 12,000
General reserve 14,000 18,000 Plant 37,000 36,000
P&L A/c 16,000 13,000 Stock 30,000 23,400
Provision for 400 600 Debtors 18,000 19,000
doubtful debts
Provision for 16,000 18,000 Bank 6000 15,000
taxation
Creditors 8000 5400 Cash 600 200
Bills receivable 2000 3200
Investment 10,000 11,000
1,55,600 1,55,800
1,55,600 1,55,800
Additional information
(A)Depreciation on plant Rs 4000
(b) Provision for Taxation of Rs 19,000 was made on the year 1980