DU Financial Statement Analysis Question Paper 2022[Dibrugarh University B.Com 6th Sem Hons CBCS Pattern]


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DU Financial Statement Analysis Question Paper 2022[Dibrugarh University B.Com 6th Sem Hons CBCS Pattern]

Dibrugarh University B.com 6TH  Semester Financial Statement Analysis 2022 Question Paper.


Name of the examination

Dibrugarh University BCom 6th Semester (CBCS)

Course

B.COM (Hons.)

Subject Name

Financial Statement Analysis  

Subject /Paper Code

Paper: 

Full Marks

80

Year

2022




6th SEM TDC DSE COM (CBCS) 602 (GR-I)

2022 (June/July)

COMMERCE

(Discipline Specific Elective)

(For Honours/Non-Honours)

Paper: DSE-602 (Group-I)

(Financial Statement Analysis)

Full Marks: 80

Pass Marks: 32

Time: 3 hours.

The figures in the margin indicate full marks for the questions

1. Write True or False:                                   1x5=5

(a) Financial statement in ordinary sense means a statement relating to financial matter.

(b) Debt equity ratio is a solvency ratio.

(c) CRR stands for Cash Reserve Ratio.

(d) IFRS-10 is associated with consolidation and joint ventures.

(e) Corporate social responsibility reporting is not mandatory for any business in India.

2. Fill in the blanks:                                          1x3=3

(a) Creditors are always interested in knowing the _______ of the business. (financial soundness / earning capacity / solvency position.)

(b) Ratio of net profit before interest and taxes to sales is _______ ratio. (net profit / profit / operative profit)

(c) Cash certificates are _______. (time liabilities / demand liabilities / time and demand liabilities)

3. Write short notes on any four of the following:                              4x4=16

(a) Objectives of financial statement analysis.

(b) Solvency ratio.

(c) Inter-firm comparison.

(d) Worth of equities.

(e) Corporate Governance.

4. (a) What is ratio analysis? What are its characteristics? State the limitations of ratio analysis.    2+6+6=14

Or

(b) Dibrugarh Tea Ltd. presents its Profit and Loss A/c for the year ending 31st March, 2022 and a Balance Sheet as on that date as follow:

Profit and Loss A/c for the year ending 31st March, 2022

Rs.

Rs.

To Opening Inventory

To Purchase of raw material

To Factory expenses

To Administrative expenses

To Selling expenses

To Interest on debenture

To Depreciation

To Net Profit

40,000

50,000

60,000

20,000

10,000

2,000

5,000

50,000

By Sales

By Closing Inventory

By Profit on sale of furniture

2,00,000

30,000

7,000

2,37,000

2,37,000

Balance Sheet as on 31st March, 2022

Liabilities

Rs.

Assets

Rs.

Equity shares of Rs. 10 each.

9% Preference share of Rs. 100 each

Reserve

6% debenture

Trade Creditors

Outstanding expenses

20,000

20,000

15,000

40,000

25,000

5,000

Fixed Assets

Inventory

Debtors

Bank

85,000

30,000

8,000

2,000

1,25,000

1,25,000

The company has paid 20% dividend to equity shareholders and preference dividend has also been paid. Tax rate is 30%. The equity shares are quoted in stock exchange at Rs. 40 per share. Compute the following:

(a) Liquid Ratio.

(b) Debt-Equity Ratio.

(c) Dividend Coverage Ratio.

(d) Debtors Turnover Ratio.

(e) Working Capital Turnover Ratio.

(f) Net Profit Ratio.

(g) Return on Investment Ratio.

5. (a) The following information are available for a firm:

(1) Gross Profit Ratio – 25%.

(2) Net Profit / Sales – 20%.

(3) Stock Turnover – 10.

(4) Net Profit / Capital – 1/5.

(5) Capital / Total Liabilities – 1/2.

(6) Fixed Assets / Capital – 5/4.

(7) Fixed Assets / Current Assets – 5/7.

(8) Fixed Assets – Rs. 10,00,000.

(9) Closing Stock – Rs. 1,00,000.

Find out:              2x7=14

(a) Cost of Sales.

(b) Gross Profit.

(c) Net Profit.

(d) Current Assets.

(e) Capital.

(f) Total Liabilities.

(g) Opening Stock.

Or

(b) “Financial reporting should be a part of the Annual Report of the Companies and it is the best way to provide information to its shareholders.” Considering this statement, write a brief note on financial statement and its types.

6. (a) What do you mean by financial statement analysis? Discuss three objectives of financial statement analysis. 4+10=14

Or

(b) Give a brief note on mandatory and voluntary disclosures on Corporate Social Responsibility Reporting.            14

7. (a) Discuss the new standards of corporate governance under the Companies Act, 2013.             14

Or

(b) What is Non-Banking Financial Company? Discuss the RBI guidelines on regulatory framework of NBFC.     4+10=14

***



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