Symbiosis Institute of Management Studies, Khadki, Pune

EVALUATION SHEET
(COVER PAGE)

INTERNAL EVALUATION/ ASSIGNMENT NAME & No:

(Internal)
[Compulsory Submission for Internal Evaluation]

Subject Code : 20448206 Subject: Management Accounting

Prof. Name: G R Phadke

Course/ Program and Batch: MBA (Ex) – Weekend (Offline)

PRN: 22020448211 _ Student Name: Rahul Ashok Shirude

Date of submission: 19/01/2023

Submitted to: mac_assignment@sims.edu Signature of Student___________________

Evaluation:

TOTAL
Question 1 2 3 4 5
(Out of 30)
Marks
Allotted

Evaluated by: _________________________________________ Signature of Faculty ___________________

Date: _______________2023
 Assignment
ManagemeAccontin
NameRau Ashak Shinde
PRN22020448211
QA.
S Derte Teclsh halyzeFinancia Slzdemeats a e
OCormactive alysis
One ol the vey petarst tals f baizental analysis ot
inanda Staterments._
Fxny item cn thenancal Staterent is. cazaresi atAat ia
heprevious ear
A is alsa_caled aster-periad analysis

(2 Common Size Anay sis

i s a vedticalanalysis in which eachkaancial_statementHem is_
expe Ssed asapekcentage at sales_
Sales is a buseand consideed as
i s Usetul when Comparing data drn dteceat caanies

Tend Analysis 1
edpaxcaniagestade seVekal years dian cialdda in-erms_of a_
baseear, wkich equals 10erceatage._
Jecan use the trerd perestages ta canstnic a paph Sa we x
see the trerd aVer time

Palio Aoalysis a
Pato isa_henetical_aladaion bedh tuo4-inancial-iqes
How eerbatk Aqures_chauld have inter casneakian wthach ather T
they oe nt rclutrd the hadtla ind que rearingul intanraSan:
Cash Fleu AralySS
Cash loorefas te cah ola and_ca attA he term cash
ircudes ash in hand bank halance oaketable cecuntheS
 e Cash Ha sadd he pepaed Raeseobes shaicasidas
d
Cash atlous raoo 3 rain acdities
0 Cachoa drem peatiens
ACashlo_cheom Tovestmentse
Cashdio ooSaanáng Aivty:

DIence betueen Copadie & Son Si2e Staercats

Comparatve Slteert Coarorn Sine ttarent

OE isonipetart ta)of baitest tis an inpatant tal ef vatical

analysis abalysis

@Lis used far decision makig by the I t is USen invesmert dedsion

interra anaqement hythe stakebadexs (sharehklor et).
QH ued to cacpare_eryiten onirarcinTt is used to _Corapare a years diandad
Sttemert wth pRiGus yer staercen uth ather Lonpa

Toe ar mare: jasof inancialstster )Cae qear of dinanaalstatermertt

ar regured is euired

HAake preiaus yearasa

abase 5TL LakesSales asabase
to Conore cumet yeaY Lonsdere gales as 0oo
Cornrnos 2e o
Aec Lintad kas achiaved SaJes ot20a0 in 2 201g201 20l L2aL
Sad es ARcOo io 2017 SdeS 200030 00oo lo
So, chance n cumeot year preiaus year CoGS 36oo3I500692 656
s Comfarative. anadysic Dss Mariol6000650o 304344
Se Aroumt change 000-heooo
4000

terrrtage charge= 4000_x 00 g,33%

 DHtarence hetooon cuent pado oddtestLid tatia
Cunet Ladio AalTeiui ia
Canent diais dedined osthexalie Aidlestlligpid Petiasdkiaed as the
o Cunest assts ard Cument radia a rnest lii carest asds and.
liahtieS rnet lipid cunenl inbiiie

isalso knawr as uoking apdal satoTLisalso knmon as Quice tio

ico to meet its aKteatoblqalions adirm to meet anyureneuiremeca

Al cuont assesschas cash,bank|A ncudes acst ktid cuest

balanceSteck,delbtorc.etc: asss except stckinentary
9NCet liabilthes Suebas bilspypbe ineudes mest iaid iabilites
Cedilars, kank ochdxat etc excepie hankaverdralt hase all
which are cash ask 2gvivalorst +

Fovnda, Somula
Cunert Ratio=Laent Assels LipidRtia= Liid Aseds
Cunent Labi Fies pid Liabi lfes
= unent Assets-Stock
Cuvent Babitts -

Bank ,

Overt

JAbystocks L Bank erdrat s Dndtedwhile Calcalating liguid alsa

hon Cuert Assetswe omit slacks as stock ore bal oast igui
CLuent_a5se dhich can be converteto cash eosihp a itomeeliately
a a auent L'ailtes c ent bank aardrat as i s nst a
koast iqid careat liAy_as is_a lcng lero liahility ban tukloq
Ao bank
Liquid Recdia teguives oct liid szsets ost liguid liakiliies.
 2011 2018 2019 2020 202

Cunerrtio 2 5 80 2.30 280 3.30

p id Radio 15 .00 0 85 0.65 050

ta CrestLatio
Td Rectia is 2:1
Ard cument Rtio s Curent Assets
Cument Liablies

S obstNe uneca see\tha t une s

reass et
ans `Ei_
yeabN year you ar nd KeePn mNc annunt st ablttes

So, we obsee we can See h t cuneñt ato S

increasig
Near by a ear 2018 201 o bette tor Qrent
raio Rest_Year 20l7,2020,2021 are natu Gaod in kems d
Cure ration Abhneans assets ae inareasioq yar by year

avezt iuid Ldio-

Idle rato iS LL
quid liabr|ties

So, se bserve Car see thot ligd tia decrasig

ear by year ear 2018 is beter cominq wth isle i a
Kest skaos liqud satio is nat dAh neang lluid liaDes
e increoS ea by yeat ?
3) BalanceOeat
San iahilkkes Hnsuát Assets Amdunt
Shore Capital 660,00- ixed ksset
Resexvec 60,000 Stock 3,00.000
&LossAr 40,000 D.btans 4,00.000
Debenhies 30,000 othcr Gunei Assets ,40.00.0
Creditar 3,00,000
ther Gatrent Liah 0o,a00
Total lG.00,od Totn IK0,aod
Jle hae atent Rdio = Caneat fksds
Cnent Liabiltes
Cunrert fasets
Cument Liabi lites

CuentAssets =2 Curent LiaStties

laking Capital= Cunest Asset-Cunet Liklttes

4,00000o Cunest Aseds =Luneat Labiltses
Canent LabilSes = 4Oa c00
So, uent Assets =
8,0,o00

Capeta Ernployed apita mpayed= yCunerilke

Cument Asseets

apitul Exmpkyeda 2x 8,00,00

apital Enployed 12,00.cco
Asse kno
 (
lola liabilties_ Share aptla) + ReseryeS + Relil &Lecs HC +Deketes
+ Cunen LRabSes_
bud as we. Know,
Copits Emclayed Shmte apital t Peserves -LAC +Deberturs

So,Total Lab ties= Coprlal fplayed t Cutat liakiities

Total lialiltirs 12,0o,.00 t 4,0o0o
Total Liabilitiess 6,00,00a
AS
As, Total Liabil-ies Totas Assets
Tstad Assets = 16,0o,60 o
Totl Ass ets= Fixeá Asssts Cunent Assets
Fied Assds = Ttal Assets-CutreatAssats
Is,00 da0=800,00
ked HsSets_

Ne ixed fksets_= nakt = 3 Hxed Hssats

lumoveer 3 S,00,c co
utnoVer 400,0o0

Debtar S lunovex locity_ 2400 c002

DebtoxS E 4,0o,0oa
GP ratio= Gross 'ProAt 0,25=_ss foiit
Sles
24ocoo
oss Prulit= 24pc000 x 0125
GnsHat=600,000|
 COGS= ades-Goss r i t 2424ce,oc06,o,0o
ICoGS Ig00c0o
Stock Tnavek CoGS_ 6=g00,00
Steck Stoc
Stock23,00,a0.0
Ke sexNeS s 2.5_a turnoer
Reseves=Co,oco
Prt2Lss Alc is oa tumoer
r t Loss Al 2,0ooo
Tota ssels = Eixed Hssels t taak + DebBax s fatkers GiarAsst
16,00,a00=800,00o 3,00.oao t4,00,oao othet (m Assetss
Cher Cument Assels=,00,000
Nouo
Debentures
Share Capftal
2Deherstures =Share Capta
2.

aptal Eroplbyed = 2 Doberthures + Reseres PLLAC LDehatues

3 Debehtues 12,0o,ooo-6000.0 40000
Debenturesres = 40D 00
DebentbueS = 3,00,oDO

Share Capita = 6,0000o fom )

No Credit lerisd E CeditpaS X 12
CoGS
2 CredtrS
19,00,00o
12
 Cedtars 2 X 1&a0, o00
12
CheditarS 20,0oo
Noo
Kemainng doount bom Ttal Lebil teswill be
Othex &umnt abilities
tal Liabilities EShare Cap +Koserves + PRHC+ Dehertures t
Credtarrs t 0ther (unei Liah.
Ofher- Lumest Liabites Tatal iabilties 1Sca 00
Othe Gnent abilities=L0a,d0d|