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प्रश्न
Explain the following term with proper example:
SKU
उत्तर
Stock Keeping Unit (SKU) code
(a) All items in the inventory is to be identified with a unique code which signifies certain aspects of the item.
(b) It can be colour, size, weight or any other characteristics that is of importance in its use.
(c) The SKU code can be a combination of alpha and numeric.
(d) SKU is the very basic unit for data collection and further manipulation for deriving meaningful statistics and decision making.
(e) Bar Codes and RFID (Radio Frequency Identification tags are used in tracking etc. using SKU.
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Explain the two dominant forms of budgeting process.
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Calculate working capital of Raja & Co. has the following items in its Balance sheet: Stock — 50,000; Trade creditors – 32,000; Debtors – 75000; Cash -1,00000; Dividend payable – 50,000; Tax – 44,000; Short term loan – 61,000; Short term investments – 76,000. Calculate gross and net working capital.
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Given below are information obtained from the balance sheet of PQR ltd., What will be the gross working capital for PQR ltd. for the year ending 31st March 2022?
- Assets: (in Rupees)
- Cash - 60,000
- Stock - 50,000
- Trade Debtors - 65,000
- Short-term investment - 15,000
- Liabilities: (in Rupees)
- Short-term loans - 25,000
- Trade creditors - 5,000
- Outstanding expenses - 10,000
What will be the Net Working Capital of Sukhom Ltd. from the given data?
Cash | Rs. 2,00,000 |
Account Receivables | Rs. 1,50,000 |
Account Payables | Rs. 65,000 |
Inventory | Rs. 3,00,000 |
Short term borrowings | Rs. 1,00,000 |
Outstanding Salaries | Rs. 50,000 |