Cat-2 Frsa General A B C

Download as doc, pdf, or txt
Download as doc, pdf, or txt
You are on page 1of 3

VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES

SCHOOL OF MANAGEMENT STUDIES


Department of MBA General A B C
CAT - 2
SUBJECT TITLE : FINANCIAL REPORTING, STATEMENTS & ANALYSIS
Maximum Marks : 50
SUBJECT CODE : 24CMBA14 YEAR/SEM: I / I
Registration No: Invigilator Name & Signature:
CAT I Date: -09-2024 Duration: 90 min
Knowl Marks
PART-A
Q.No Marks CO edge awarded
(Answer all the questions)
Level
1a What do you understand by ‘Gross working capital’ and ‘Net working 5 CO4 K1
capital?’

(or)
1b Differentiate between fund flow statement & balance sheet. 5 CO4 K1

2a Discuss about the limitations of fund flow statement 5 CO4 K1


(or)
2b Discuss about the essential of good financial statements? 5 CO4 K1
3a What are the objectives and importance of fund flow statement? 5 CO4 K4
(or)
3b Explain (a) Break-even point (b) P/V ratio (c ) Margin of safety (d) 5 CO5 K2
Contribution
4a From the following information, calculate the Break Even Point and 5 CO5 K1
Sales required to earn a profit of Rs.36,000.

Fixed overheads Rs. 1,80,000

Variable cost per unit Rs.2

Selling price Rs.20

If the company is earning a profit of Rs.36,000, express the margin of


safety available to it?
(or)
4b Discuss the importance of the following in relation to marginal costing: 5 CO3 K1

 Break-even points

 Margin of safety

 Contribution

 P/V ratio

PART-B (Answer all the Questions)


Prepare a schedule of changes in working capital from the following balance
sheet
Liabilities 2021 2022
5a Bills payable 7000 4500 10 CO6 K4
Capital 20000 25000
Retained earnings 1000 2300
28000 31800
Assets 2021 2022
Cash 3000 4700
Bills receivable 12000 11500
Land 5000 6600
Stock 8000 9000
28000 31800
(or)
5b Organize and Explain the Application of marginal cost techniques? 10 CO5 K4
The sales turnover and profit during two years were as follows
YEAR SALES IN RS PROFIT IN RS
2015 140000 15000
2016 160000 20000
6a 10 CO3 K6
Calculate
(a) P/V ratio (b) Fixed cost(c ) Break even point
(d) Profit when sales Rs. 1200000
(e) Sales when profit Rs. 40000
(or)
Calculate the Cash from Operations. Funds from operations for the year
2023 is Rs.84000. Current assets and Current liabilities as on 1.1.2023 and
31.12.2023 were as follows:
Particulars 1.1.2023 31.12.2023
Trade Creditors 182000 194000
6b
Trade Debtors 275000 315000 10 CO2 K4
Bills Receivables 40000 35000
Bills Payables 27000 31000
Inventories 185000 170000
Trade Investments 40000 70000
Outstanding Expenses 20000 25000
Prepaid Expenses 5000 8000
PART -C (Case Study - Compulsory)
From the following balance sheet, you are required to Prepare
Fund flow statement
Liabilities 2022 2023 Assets 2022 2023
Share capital 100000 100000 Goodwill 12000 12000
General reserve 14000 18000 Building 40000 36000
P&l A/c 16000 13000 Plant 37000 36000
Sundry 8000 5400 Bills 2000 3200
7 creditors receivable 10 CO2 K1
Bills payable 1200 800 Debtors 18000 19000
Provision for 16000 18000 cash at 6600 15200
Taxation bank
Provision for 400 800 Investment 10000 11000
doubtful debts
Stock 30000 23600
155600 156000 155600 156000
Marks Obtained for the CO’s
CO2: CO3: CO4: CO5: CO6: Total Marks:

Distribution of Questions based on Bloom’s Taxonomy-Knowledge Level

You might also like

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy