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Which one of the following analysis is considered as a dynamic analysis? - Accounts

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प्रश्न

Which one of the following analysis is considered as a dynamic analysis?

पर्याय

  • Vertical analysis

  • Horizontal analysis

  • Internal analysis

  • External analysis

MCQ

उत्तर

Horizontal analysis

Explanation:

Horizontal analysis is considered as a dynamic analysis. It interprets the change in financial statements over two or more accounting periods based on the historical data.

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Liquidity Ratios
  या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
2021-2022 (April) Set 1

संबंधित प्रश्‍न

The current ratio of X. Ltd is 2:1. State with reason which of the following transaction would

i. Increase or ii. decrease or iii. not change the ratio

1. Included in the trade payables was a bills payable of Rs.9,000 which was met on maturity.

2. Company issued 1,00,000 equity shares of Rs.10 each to the Vendors of machinery purchased.


 From the given information calculate the Stock turnover ratio. Sales Rs 2,00,000; G.P: 25% on cost; Stock at the beginning is 1/3 of the stock at the end which was 30% of sales. 


Current ratio of Adaar Ltd. is 2.5:1. Accountant wants to maintain it at 2:1. Following options are available.

  1. He can repay Bills Payable
  2. He can purchase goods on credit
  3. He can take short term loan

Liquid assets = ______.


A decrease in Outstanding Expenses would result in:


______ is included in current assets while preparing balance sheet as per revised Schedule III but excluded from current assets while calculating Current Ratio.


State with reason whether Provision for Doubtful Debts is subtracted from Trade Receivables while computing Current Ratio.


Calculate Debt to Total Assets Ratio of Moonlight Ltd. (up-to two decimal places) from the following information:

Particulars (₹)
Property, Plant & Equipment and Intangible Assets 20,00,000
Shares of XYZ Bank Ltd. 1,00,000
Long-term Loans and Advances 1,00,000
Current Assets 10,00,000
Current Liabilities 4,00,000
Total Debt 12,00,000

What is the difference between Total Assets and Current Liabilities?


Calculate the Current Ratio (up-to two decimal places) of Windlas Biotech Ltd. from the following extract of its Annual Report of 2021-22.

Particulars (₹) (in millions)
Opening Inventory of consumables (raw materials) 264.79
Closing Inventory of consumables (raw materials) 389.85
Opening Inventory of finished goods and work-in-progress 149.82
Closing Inventory of finished goods and work-in-progress 197.24
Current Assets (other than inventory of consumables and of finished goods and work-in-progress) 3,229.23
Current Liabilities 936.52

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