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प्रश्न
From financial statement analysis the creditors are specially interested to know _______.
पर्याय
Liquidity
Profits
Sale
Share Capital
उत्तर
From financial statement analysis, the creditors are specially interested to know Liquidity.
Explanation:
The analysis of financial statements helps creditors in assessing the short-term liquidity position of a business. Such analysis helps them in judging the firm’s ability to repay the debts and interest obligations timely. Analysis of financial statements helps creditors in gaining insight about the solvency and profitability of business concerns and, thereby, its liquidity position.
APPEARS IN
संबंधित प्रश्न
Liquid Assets =____________
Cost of goods sold __________.
Give one word/term/phrase for the following statement.
The statement showing profitability of two different periods
Give one word/term/phrase for the following statement.
The ratio measuring the relationship between net profit and ownership capital employed.
State true or false with reason.
Purchase of Fixed Assets is operating cash flow.
State true or false with reason.
Payment of cash against purchase of stock is use of fund.
Answer in one sentence only.
Mention two objectives of comparative statement?
Answer in one sentence only.
State three examples of cash inflows?
Answer in one sentence only.
State three examples of cash out flows?
Answer in one sentence only.
Give the formula of quick assets?
From the following Balance Sheet of Alpha Limited prepare a comparative Balance Sheet as on 31st March 2018 and 31st March 2019.
| Balance Sheet As on 31st March 2018 and 31st March 2019 | |||||
| Liabilities | 31.3.2018 (₹) | 31.3.2019 (₹) | Assets | 31.3.2018 (₹) | 31.3.2019 (₹) |
| Equity Share Capital | 2,00,000 | 2,50,000 | Land | 80,000 | 1,00,000 |
| 12% Preference Shares | 80,000 | 80,000 | Building | 60,000 | 90,000 |
| Reserves and Surplus | 1,00,000 | 1,40,000 | Plant and Machinery | 73,000 | 1,73,000 |
| 15% Debentures | 60,000 | 51,000 | Stock | 1,50,000 | 1,10,000 |
| Creditors | 50,000 | 80,000 | Debtors | 1,28,000 | 1,40,000 |
| Bills Payable | 10,000 | 6,000 | Bank | 34,000 | 37,000 |
| Provision for Taxation | 25,000 | 43,000 | |||
| 5,25,000 | 6,50,000 | 5,25,000 | 6,50,000 | ||
Prepare Comparative Balance Sheet for the year ended 31.3.17 and 31.3.18
| Particulars | 31.3.17 (₹) | 31.3.18 (₹) |
| 1) Current liabilities | 60,000 | 48,000 |
| 2) Fixed Assets | 2,40,000 | 3,00,000 |
| 3) Loan | 68,000 | 1,02,000 |
| 4) Share Capital | 1,20,000 | 1,44,000 |
| 5) Reserve & Surplus | 48,000 | 60,000 |
| 6) Current Assets | 56,000 | 54,000 |
Prepare Comparative Income Statement of Noha Limited for the year ended 31.3.17 and 31.3.18
| Particulars | 31.3.17 (₹) | 31.3.18 (₹) |
| Sales | 2,00,000 | 3,00,000 |
| Income Tax | 50% | 50% |
| Cost of Sales | 1,20,000 | 80,000 |
| Indirect Expenses | 8,000 | 12,000 |
Prepare comparative Income Statement of Sourabh Limited for the year ended 31.3.17 and 31.3.18
| Particulars | 31.3.17 (₹) | 31.3.18 (₹) |
| Sales | 4,00,000 | 6,00,000 |
| Indirect Expenses | 16,000 | 24,000 |
| Cost of Sales | 24,000 | 56,000 |
| Income Tax | 50% | 50% |
Following is the Balance Sheet of Sakshi Traders for the year ended 31.3.17 and 31.3.18
| Liabilities | 31.3.17 (₹) | 31.3.18 (₹) | Assets | 31.3.17 (₹) | 31.3.18 (₹) |
| Equity Share Capital | 80,000 | 80,000 | Fixed Assets | 1,20,000 | 1,44,000 |
| Pref. Share Capita | 20,000 | 20,000 | Investment | 20,000 | 20,000 |
| Reserve & Surplus | 20,000 | 24,000 | Current Assets | 60,000 | 48,000 |
| Secured Loan | 40,000 | 16,000 | |||
| Unsecured Loan | 20,000 | 36,000 | |||
| Current Liabilities | 20,000 | 36,000 | |||
| 2,00,000 | 2,12,000 | 2,00,000 | 2,12,000 |
Prepare common-size Balance Sheet for the year 31.3.17 and 31.3.18
Following is the Balance Sheet of Sakshi Limited. Prepare cashflow statement.:
| Liabilities | 31.3.17 (₹) | 31.3.18 (₹) | Assets | 31.3.17 (₹) | 31.3.18 (₹) |
| Share Capital | 2,00,000 | 3,00,000 | Cash | 20,000 | 30,000 |
| Creditors | 60,000 | 90,000 | Debtors | 1,40,000 | 2,50,000 |
| Profit and Loss A/c | 40,000 | 70,000 | Stock | 80,000 | 70,000 |
| Land | 60,000 | 1,10,000 | |||
| 3,00,000 | 4,60,000 | 3,00,000 | 4,60,000 |
Which of the following tools of financial statement analysis is suitable when data relating to several years are to be analysed?
List the tools of financial statement analysis.
What is working capital?
Following is the balance sheet of Varad Company Ltd as on 31.03.2019 and 31.03.2020 is given as below:
| Liabilities | 31.3.2019 (₹) |
31.3.2020 (₹) |
Assets | 31.3.2019 (₹) |
31.3.2020 (₹) |
| Share Capital | 2,50,000 | 3,70,000 | Fixed assets | 3,50,000 | 5,70,000 |
| Reserve and Surplus | 60,000 | 1,00,000 | Investment | 1,20,000 | 1,70,000 |
| Secured Loans | 1,00,000 | 1,60,000 | Current Assets | 1,30,000 | 1,20,000 |
| Unsecured Loons | 90,000 | 1,40,000 | |||
| Current Liabilities | 1,00,000 | 90,000 | |||
| 6,00,000 | 8,60,000 | 6,00,000 | 8,60,000 |
You are required to prepare Comparative Balance Sheet of Varad Company Ltd. as on 31.03.2019 & 31.03.2020.
The short-term deposits are ______.
From the Balance Sheet of Surya Limited, prepare a Comparative Balance Sheet as on 31st March, 2022 and 31st March, 2023:
| Balance Sheet as on 31st March, 2022 and 31st March, 2023 | |||||
| Liabilities | 31-03-2022 (₹) | 31-03-2023 (₹) | Assets | 31-03-2022 (₹) | 31-03-2023 (₹) |
| Equity Share Capital | 1,60,000 | 2,00,000 | Land | 64,000 | 80,000 |
| 12% Preference Shares | 64,000 | 64,000 | Building | 48,000 | 72,000 |
| Reserves and Surplus | 80,000 | 1,12,000 | Plant and Machinery | 58,400 | 1,38,400 |
| 15% Debentures | 48,000 | 40,800 | Stock | 1,20,000 | 88,000 |
| Creditors | 40,000 | 64,000 | Debtors | 1,02,400 | 1,12,000 |
| Bills Payable | 8,000 | 4,800 | Bank | 27,200 | 29,600 |
| Provision for Taxation | 20,000 | 34,400 | |||
| 4,20,000 | 5,20,000 | 4,20,000 | 5,20,000 | ||
