Financial Statement Analysis Question Paper 2023
Dibrugarh University BCOM 6th Sem
COMMERCE (Discipline Specific Elective)
(For Honours and Non-Honours)
Paper: DSE-602 (GR-I)
(Financial Statement Analysis)
Full Marks: 80
Pass Marks: 32
Time: 3 hours
The figures in the margin indicate full marks for the questions
In this Post you will get Financial Statement Analysis Question Paper 2023 [Dibrugarh University BCOM 6th Sem]. Past exam question papers will be very much usefull for upcoming exams.
1. Write True or False: Â Â Â Â 1 x 4 = 4
(a) Financial statements disclose only monetary facts.
(b) Current ratio is calculated to compute current assets and fixed liabilities.
(c) IFRS 4 is associated with insurance contract.
(d) The Corporate Governance Rules were notified on 25th March, 2014 under the Companies Act, 2013.
2. Fill in the blanks: Â Â Â Â Â Â Â Â 1 x 4 = 4
(a) Profit & Loss Account is also known as _______.
(b) CRR stands for _______.
(c) Common-size statement analysis is also known as _______.
(d) Reporting of corporate governance reflects _______.
3. Write short notes on (any four): Â Â Â Â Â Â Â Â Â 4 x 4 = 16
(a) Comparative Income Statement.
(b) Value-added Statement.
(c) Balance Sheet Ratio.
(d) Non-Banking Financial Company.
(e) Corporate Governance.
4. (a) What constitutes financial statements? Explain the limitations of financial statements. Â Â Â Â 7+7=14
Or
(b) What is financial statement analysis? Explain the various techniques of financial statement analysis. Â 4+10=14
5. (a) A company has owner’s equity of Rs. 1,00,000 and following accounting ratios:
|
Short-term debt to total debt |
0.40 |
|
Total debt to owner’s equity |
0.60 |
|
Fixed assets to owner’s equity |
0.60 |
|
Total assets turnover |
2 times |
|
Inventory turnover |
8 times |
On the basis of the above data prepare the Balance Sheet: Â Â Â Â 14
|
Capital & Liabilities |
Rs. |
Assets |
Rs. |
|
Short-term Debts Long-term Debts Owner’s Equity |
__ __ __ |
Cash Inventories Total Current Assets Fixed Assets |
__ __ __ __ |
Or
(b) Explain the following (any four):      3½ x 4 = 14
(1) Ratio analysis.
(2) Liquidity ratio.
(3) Return on investment.
(4) Operating profit ratio.
(5) Debtors turnover ratio.
6. (a) Define financial reporting. What are the benefits derived from financial reporting? Â Â Â Â Â Â Â 4+10=14
Or
(b) What is a corporate social responsibility reporting? Explain the present legal provisions of corporate social responsibility and its reporting practice in India. Â Â Â Â Â Â 4+10=14
7. (a) Write a brief note on IRDA. Discuss the impacts of IFRS on Insurance Industry in India. Â Â Â Â Â Â 14
Or
(b) Discuss the important provisions need to be taken into consideration for financial reporting of NBFCs. Â 14
This is all about Financial Statement Analysis Question Paper 2023. For BCOM Notes you can follow our official website or can download our mobile application.
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