Analysis of Financial Statements — Accountancy STD 12 Commerce — Question

Total Debt ₹ 15,00,000; Current Liabilities ₹ 5,00,000; Capital Employed ₹ 15,00,000. Calculate Total Assets to Debt Ratio.

Compute Total Assets to Debt Ratio from the following information:

Newton Ltd. purchased a Machinery from B for ​₹ 5,76,000 to be paid by the issue of 9% Debentures of ​₹ 100 each at 4% discount. Journalise the trasactions.

Explain the major Cash Inflows and outflows from financing activities.

Journalise the following:
B Ltd. forfeited 1,000 shares of ₹ 10 each, ₹ 8 called-up, for non-payment of Allotment of ₹ 2.50 per share and first call of ₹ 3 per share. Out of these, 400 shares were-issued for ₹ 7 per share as ₹ 8 paid-up.

From the following information, calculate Change in Inventory of Work-in-Progress:
Opening and Closing Work-in-Progress ₹ 1,00,000 and ₹ 1,15,000 respectively.

Raj Ltd. had a profit of ₹ 17,50,000 for the year ended 31.3.2016 after considering the following:

	₹
Depreciation on building	1,30,000
Depreciation on plant and machinery	40,000
Goodwill written off	25,000
Loss on sale of machinery	9,000

Following was the position of current assets and current liabilities of the company as at 31.3.2015 and 31.3.2016.
Calculate cash flow from operating activities.

From the following information, calculate Oprating Ratio:

Cost of Revenue	₹
From Operation (Cost of Goods Sold).	52,000
Operating Expenses.	18,000
Revenue from Operation
Gross Sales.	88,000
Sales Return.	8,000

From the following information of Best Marketing Ltd. for the year ended 31st March, 2018, prepare Note to Accounts on Depreciation and Amortisation Expenses:Depreciation on: Building ₹ 15,500; Plant and Machinery ₹ 25,000; Computers ₹ 60,000; Goodwill written off ₹ 7,500; Patents written off ₹ 12,500.

Pass necessary journal entries relating to the issue of Debentures for the following:
Issued ₹ 28,000; 10% Debentures of ₹ 100 each at a premium of 15% redeemable at par.