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प्रश्न
Answer the following question:
X Ltd. redeemed ₹ 1,00,000, 9% debentures at 10% premium. What will be the amount of 'Cash Flows from financing activities'?
उत्तर
Cash outflow from financing activities will be ₹ 1,10,000 where,
Debentures redeemed = ₹ 1,00,000
Premium on redemption = ₹ 10,000 (10% of ₹ 1,00,000)
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संबंधित प्रश्न
What are Comparative Financial Statements?
What do you mean by Common Size Statements?
Explain the usefulness of trend percentages in interpretation of financial performance of a company.
Following are the balance sheets of Alpha Ltd. as at March 31st, 2016 and 2017:
Following are the balance sheets of Alpha Ltd. as at March 31st, 2016 and 2017:
| Particulars | 2016 Rs. |
2017 Rs. |
| I. Equity and Liabilities |
|
|
|
Equity share capital |
2,00,000 | 4,00,000 |
|
Reserves and surplus |
1,00,000 | 1,50,000 |
|
Long-term borrowings |
2,00,000 | 3,00,000 |
|
Short-term borrowings |
50,000 | 70,000 |
|
Trade payables |
30,000 | 60,000 |
|
Short-term provisions |
20,000 | 10,000 |
|
Other current liabilities |
20,000 | 30,000 |
| Total | 6,20,000 | 10,20,000 |
| II. Assets | ||
|
Fixed assets |
2,00,000 | 5,00,000 |
|
Non-current investments |
1,00,000 | 1,25,000 |
|
Current investments |
60,000 | 80,000 |
|
Inventories |
1,35,000 | 1,55,000 |
|
Trade receivables |
60,000 | 90,000 |
|
Short term loans and advances |
40,000 | 60,000 |
|
Cash at bank |
25,000 | 10,000 |
| Total | 6,20,000 | 10,20,000 |
You are required to prepare a Comparative Balance Sheet.
Following are the balance sheets of Beta Ltd. at March 31st, 2016 and 2017:
| Particulars | 2016 Rs. |
2017 Rs. |
| I. Equity and Liabilities |
|
|
|
1. Shareholders' Funds |
||
|
(a) Share capital |
4,00,000 | 3,00,000 |
|
(b) Reserves and surplus |
1,50,000 | 1,00,000 |
|
2. Non-Current Liabilities |
||
|
(a) Loan from IDBI |
3,00,000 | 1,00,000 |
|
3. Current Liabilities |
||
|
(a) Short-term borrowings |
70,000 | 50,000 |
|
(b) Trade payables |
60,000 | 30,000 |
|
(c) Other current liabilities |
1,10,000 | 1,00,000 |
|
(d) Short-term provisions |
10,000 | 20,000 |
| Total | 11,00,000 | 7,00,000 |
| II. Assets |
|
|
|
1. Non-Current Liabilities |
||
|
(a) Fixed assets |
4,00,000 | 2,20,000 |
|
(b) Non-current investments |
2,25,000 | 1,00,000 |
|
2. Current Assets |
||
|
(a) Current investments |
80,000 | 60,000 |
|
(b) Stock |
1,05,000 | 90,000 |
|
(c) Trade receivables |
90,000 | 60,000 |
|
(d) Cash and cash equivalents |
1,00,000 | 85,000 |
|
(e) Short term loans and advances |
1,00,000 | 85,000 |
| Total | 11,00,000 | 7,00,000 |
You are required to prepare a Comparative Balance Sheet.
From the following Balance Sheet, prepare Comparative Balance Sheet of Sun Ltd.:
| Particulars | Note No. |
31st March, 2019 (₹) |
31st March, 2018 (₹) |
| I. EQUITY AND LIABILITIES
1. Shareholder's Funds |
|||
|
(a) Share Capital |
3,50,000 | 3,00,000 | |
|
2. Non-Current Liabilities |
|||
|
Long-term Borrowings |
1,00,000 | 2,00,000 | |
|
3. Current Liabilities : |
|||
|
Trade Payables |
1,50,000 | 1,00,000 | |
| Total | 6,00,000 | 6,00,000 | |
|
II. ASSETS |
|||
|
1. Non-Current Assets |
|||
|
Fixed Assets (Tangible) |
4,00,000 | 3,00,000 | |
|
2. Current Assets |
|||
|
Trade Receivables |
2,00,000 |
3,00,000 |
|
| Total |
6,00,000 |
6,00,000 |
Which of the following is not a tool of financial analysis?
Consider the following statements.
Statement 1 - "Comparative statements are the form of horizontal analysis."
Statement 2 - Comparative statements shows the profitability and fin~cial position of a firm for different periods"
Common size analysis is also known as _____ analysis.
Comparative analysis is also known as ______ analysis.
______ is a tool for analyzing the financial statements of any enterprise.
What is the procedure for calculating trend percentage?
Techniques which are used to identify financial statements trends include:
Main objective of the Common Size Balance Sheet is:
In a Common Size Balance Sheet, Total Liabilities are assumed to be equal to ______.
Main objective of Common Size Statement of Profit and Loss is ______.
