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12th Standard Accountancy English Medium - Financial Statement Analysis 5 Mark Book Back Question Paper and Answer Key 2022 - 2023 Study Materials Sep-01 , 2022

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12th Standard Accountancy English Medium - Financial Statement Analysis 5 Mark Book Back Question Paper and Answer Key 2022 - 2023

Financial Statement Analysis 5 Mark Book Back Question Paper With Answer Key

12th Standard

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Accountancy

Time : 02:00:00 Hrs
Total Marks : 75

    5 Marks

    15 x 5 = 75

  1. From the following balance sheet of Chandra Ltd, prepare comparative balance sheet as on 31st March 2016 and 31st March 2017.

    Particulars 31st March 2016 31st March 2017
      Rs. Rs.
    I EQUITY AND LIABILITIES    
    Shareholders’ fund 1,00,000 2,60,000
    Non-current liabilities 50,000 60,000
    Current liabilities 25,000 30,000
    Total 1,75,000 3,50,000
    II ASSETS 1,00,000 2,00,000
    Current assets 75,000 1,50,000
    Total 1,75,000 3,50,000

  2. From the following particulars, prepare comparative balance sheet of Malar Ltd as on 31st March 2016 and 31st March 2017.

    Particulars 31st March 2016 31st March 2017
      RS. Rs.
    I EQUITY AND LIABILITIES    
    1. Shareholders’ fund    
    a) Share capital 2,00,000 2,50,000
    b) Reserves and surplus 50,000 50,000
    2. Non-current liabilities    
    Long-term borrowings 30,000 60,000
    3. Current liabilities    
    Trade payables 20,000 60,000
    Total 3,00,000 4,20,000
    II ASSETS    
    1. Non-current assets    
    a) Fixed assets 1,00,000 1,50,000
    b) Non - current investments 50,000 75,000
    2. Current assets    
    Inventories 75,000 1,50,000
    Cash and cash equivalents 75,000 45,000
    Total 3,00,000 4,20,000

  3. From the following particulars of Siva Ltd, prepare common size income statement for the years ended 31st March, 2016 and 31st March, 2017.

    Particulars 2015-16 2016-17
      Rs. Rs.
    Revenue from operations 2,00,000 3,00,000
    Other income 25,000 75,000
    Expenses 2,50,000 1,50,000
    Income tax % 40 40

  4. Prepare common-size balance sheet of Maria Ltd. as on 31st March, 2018.

    Particulars 31st March 2018
      Rs.
    I EQUITY AND LIABILITIES  
    Shareholders’ funds 4,00,000
    Non-current liabilities 3,20,000
    Current liabilities 80,000
    Total 8,00,000
    II ASSETS  
    Non-current assets 6,00,000
    Current assets 2,00,000
    Total 8,00,000

  5. Prepare common-size balance sheet of Sharmila Ltd. and Sangeetha Ltd. as on 31st March, 2019.

    Particulars Sharmila Ltd Sangeetha Ltd
      Rs. Rs.
    I EQUITY AND LIABILITIES    
    Shareholders’ funds 5,00,000 11,00,000
    Non-current liabilities 4,00,00 7,00,000
    Current liabilities 1,00,000 2,00,000
    Total 10,00,000 20,00,000
    II ASSETS    
    Non-current assets 6,50,000 18,00,000
    Current assets 3,50,000 2,00,000
    Total 10,00,000 20,00,000

  6. Prepare common-size statement of financial position of Saleem Ltd as on 31st March, 2017 and 31st March, 2018.

    Particulars 31st March2017 31st March 2018
      Rs. Rs.
    I EQUITY AND LIABILITIES    
    1. Shareholders’ fund    
    a) Share capital 5,00,000 6,00,000
    b) Reserves and surplus 4,00,000 3,60,000
    2. Non-current liabilities    
    Long-term borrowings 8,00,000 2,40,000
    3. Current liabilities    
    Trade payables 3,00,000  
    Total 20,00,000 12,00,000
    II ASSETS    
    1. Non-current assets    
    a) Fixed assets 10,00,000 6,00,000
    b) Non – current investments 5,00,000 2,40,000
    2. Current assets    
    Inventories 3,00,000 1,20,000
    Cash and cash equivalents 2,00,000 2,40,000
    Total 20,00,000 12,00,000

  7. From the following particulars of Neithal Ltd, calculate trend percentages.

    Particulars Rs.in lakhs
      2015-16 2016-17 2017-18
    Revenue from operations 150 135 90
    Other income 25 5 15
    Expenses 125 75 50
    Income tax 40% 40% 40%

  8. Calculate trend percentages for the following particulars of Palai Ltd

    Particulars Rs.in lakhs
      Year 1 Year 2 Year 3
    I EQUITY AND LIABILITIES      
    Shareholders’ fund 250 275 300
    Non-current liabilities 100 125 100
    Current liabilities 50 40 80
    Total 400 440 480
    II ASSETS      
    Non-current assets 300 360 390
    Current assets 100 80 90
    Total 400 440 480

  9. Compute trend percentages for the following particulars of Boomi Ltd

    Particulars Rs.in lakhs
      Year 1 Year 2 Year 3
    I EQUITY AND LIABILITIES      
    1. Shareholders’ fund      
    a) Share capital 200 254 212
    b) Reserves and surplus 60 60 90
    2. Non-current liabilities      
    Long-term borrowings 140 154 168
    3. Current liabilities      
    Trade payables 40 60 80
    Total 440 528 550
    II ASSETS      
    1. Non-current assets      
    a) Fixed assets 200 236 206
    b) Non - current investments 80 100 120
    2. Current assets      
    Inventories 120 132 144
    Cash and cash equivalents 40 60 80
    Total 440 528 550

  10. From the following particulars, prepare comparative statement of financial position of Muthu Ltd.

    Particulars 31st March, 2017 31st March, 2018
      Rs. Rs.
    I EQUITY AND LIABILITIES    
    Shareholders’ Fund 4,00,000 4,40,000
    Non-current liabilities 1,50,000 1,65,000
    Current liabilities 75,000 82,500
    Total 6,25,000 6,87,500
    II ASSETS    
    Non-current assets 5,00,000 6,00,000
    Current assets 1,25,000 87,500
    Total 6,25,000 6,87,500

  11. From the following particulars, prepare comparative statement of financial position of Kala Ltd.

    Particulars 31st March, 2017 31st March, 2018
      Rs. Rs.
    I EQUITY AND LIABILITIES    
    1. Shareholders’ Fund    
    a) Share capital 3,00,000 3,60,000
    b) Reserves and surplus 50,000 50,000
    2. Non-current liabilities    
    Long-term borrowings 50,000 40,000
    3. Current liabilities    
    Trade payables 20,000 12,000
    Total 4,20,000  4,20,000
    II ASSETS    
    1. Non-current assets    
    a) Fixed assets 2,50,000 2,90,000
    b) Non - current investments 50,000 40,000
    2. Current assets    
    Inventories 80,000 1,00,000
    Cash and cash equivalents 40,000 32,000
    Total 4,20,000 4,62,000

  12. Prepare common-size statement of financial position for the following particulars of Rani Ltd.

    Particulars 31st March, 2016 31st March, 2017
      Rs. Rs.
    I EQUITY AND LIABILITIES    
    Shareholders’ Fund 5,40,000 6,00,000
    Non-current liabilities 2,70,000 2,70,000
    Current liabilities 90,000 1,50,000
    Total 9,00,000 10,00,000
    II ASSETS    
    Non-current assets 7,20,000 8,00,000
    Current assets 1,80,000 2,00,000
    Total 9,00,000 10,00,000

  13. Prepare common-size statement of financial position for the following particulars of Yasmin Ltd. and Sakthi Ltd.

    Particulars Yasmin Ltd. Sakthi Ltd.
      Rs. Rs.
    I EQUITY AND LIABILITIES    
    1. Shareholders’ Fund 2,00,000 3,00,000
    a) Share capital 3,00,000 60,000
    2. Non-current liabilities    
    Long-term borrowings 1,50,000 1,80,000
    3. Current liabilities    
    Trade payables 1,00,000 60,000
    Total 5,00,000 6,00,000
    II ASSETS    
    1. Non-current assets    
    a) Fixed assets 2,00,000 3,00,000
    b) Non - current investments 50,000 1,20,000
    2. Current assets    
    Inventories 2,00,000 90,000
    Cash and cash equivalents 50,000 90,000
    Total 5,00,000 6,00,000

  14. From the following particulars, calculate the trend percentages of Anu Ltd.

    Particulars Rs.in thousands
      Year 1 Year 2 Year 3
    I EQUITY AND LIABILITIES      
    Shareholders’ Fund 500 550 600
    Non-current liabilities 200 250 240
    Current liabilities 100 80 120
    Total 800 880 960
    II ASSETS      
    Non-current assets 600 720 780
    Total 800 880 960

  15. From the following particulars, calculate the trend percentages of Babu Ltd.

    Particulars Rs.in thousands
      Year 1 Year 2 Year 3
    I EQUITY AND LIABILITIES      
    1. Shareholders’ Fund 100 127 106
    b) Reserves and surplus 30 30 45
    2. Non-current liabilities      
    Long-term borrowings 70 77 84
    3. Current liabilities      
    Trade payables 20 30 40
    Total 220 264 275
    II ASSETS      
    1. Non-current assets      
    a) Fixed assets 100 118 103
    b) Non current investments 40 50 60
    2. Current assets      
    Inventories 60 66 72
    Cash and cash equivalents 20 20 40
      20 30 40
    Total 220 264 275

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