Financial Management 2017 to 19

You might also like

Download as pdf or txt
Download as pdf or txt
You are on page 1of 11

Abj

Uteeh

MAULANA ABUL KALAM AZAD UNIVERSITY OF


TECHNOLOGY, WEST BENGAL
Paper Code : MB-207
MANAGEMENT
FINANCIAL
:3 Hours
TimeAllotted Full Marks 70

Thefigures in the margin indicatefull marks.


Candidates are required to give their answers in their own
words as far as practicable.
GROUP A
( Multiple Choice Type guestions )

l. Choose the correct alternatives for any ten of the


following• 10 x 1=10

i) Shareholder wealth in a firm is represented by

a) the number of people employed in the firm

b) the book value of the firm's assets less the


book value of its liabilities

c) the amount of salary paid to its employees

d) the market price per share of the firm's


common stock.

MB/11-2009 ( Turn over


三、
CS
MB


MBA
v)
In (


ニ (v) 三
value
【 一

L2009


e
b) a) thepaW'hen b) d) a)
d) d) c) a) Higher
d) b) a) The c)

「 e 3
involved.
c)

ticula 第
EVEN

0
「 「 0te 、
None Va cannot rise
cannota a bond 日
less greatergreater information.
remain

that
Fixed

a
Income less
face greater
premiumthe 「
information

discount operating
is 「
iable
「 weyou・
the the SEM

bond
「 、
2
0
utu
value

selling ma「
cost unchanged
the the

「 these. cost
level avoidableunavoidable the
be
「 e
( 日
0 も
be お kets e
is
risk
unavoidable
avoidable
0
amount
MB


beta.
is
( 0
rising
at much
is

「 「 0 dete

suddenly
rising
d0(0 ising
00020
2 equi c
巴 「


risk. the

「 一 「
ve 6 ・
mined
(0 inc
0 00 一 一
mined be risk risk
ed
(h rate

taken risk
ou「
eRs.
ase.
would

】 without
without its0
coupon

return
when

0
the 5.00P
the
secu 「
p
e一
「sent
mo


a fo

(0. a
「 mo
ity 「
e
the
0


)
MB

L2009 ) vi

c) a) 0
「 40 in Given
vii)
d)c)b)a)ま「 In
000
a a the

d) c) b) a) contextWhich

a 「 「
d) b) a) put will Ifdividend debtfavou

( 「 ( ( 「 一
c)

日 also It capital一
「 a It 8

5 ・
7 .
ゞis 「 k a (
de
a 0
de00
a 一
「de=
term

CS

(
・ 0
It
5 20
m . 、
firm
raised

Walter


Modigliani
Gordon is Ⅱ ・ 「
is

「 (
Graham
is is of
w
日 genethe
equivalent the
Of
the 0
and「
88 「


・ 0 「
0 0 0 =
0
borrowing.


inc marginal


d equity, MBA

0
between
m0n000m0n

between (
from
Of

( 「
pay


by cost following

W 00
specific
ally
)、
ease between


the 40

and Dodd
out one
Of ま
「 .k
= 0
ユ 0 V0

firm
higher
= p
equity (デ 0
日 etained

cost
ratioto respectively.

0
additional

5 0h0
一 一
= 「
0 (
0
一 、
=
】 particular
cost
d
marginal


statements
3 ille

vice Of
d) b)
and「 0

( i 00n
tability
「 0 EM
than Of
( and 一
is
. capital
earnings
inc 8 7
the「
(
0 = on 「
0 、
capital

2 ・
versa.

「 the amount 2
m 0
debt (
e 0d M B

revenue. source

eased the
and =
.
「 with
2 is
ave weights 「
0u0k 0お 0
(~
This when

=
not and marketabfliW

after

theory
share 「
age financedtrue
debts


0n0 0・ 日

capital tax

Turn CO in used
p

was ices

( by the
costare

0 0
「 is

r
ド CS
MB

一 iョ「
(0



nstalment
0
巴 M

Naktala

. 乙

a)mo
x)

MBA(FT)


2009

(O 0
三f 一
bra と
】 d) b) a) )
Which c) Ltd. c) b)
)

determined
d) c) b)
・ h 「
capital

0
ニ =
a) The

一 、
d)

2ゞ 0
00
= 0W0
「 gove
Int Wo An Financing c
Financing
long h EVEN


Raid

( does

0 「
the the the marketterm Financing

「 三 「
Financing

open
individuals f unds funds

7 0
==. 「 「、
Short
0


0
0 一
=「
=
0
= 一
(

=
no duc
mentk e

0
the on not
stockboard
president
finds.

te
0

=
00
the SEM-2


by m
= 「
tiondecla
pe 0h0 0
Answe
the
0 一 00 「
e 「 price


following

debt
0 0 「
ep exchange following
GROUP seasonal
= me 0 0
0



( 「
((0 「
「 some
company

0 「
m. = 「 「
the 0
buying

= manent
directors

0
esent

=
MBも
0「鳶0ー0ニ「

( 「
0
Minimum 「 of

= take-ove 0

Of
4
What→00
= 0 「
0 ーcount 4

Type the

m would

a long

inventoh
ike
お =
0(
00 0
Rs.
= 「
in B 「
unsystematic
and
firm on share


needs
(.
00n ow y in

s
9u00u0n0
tance 0
「 which
Of
(0be

L00
term

(= =
n00d0

と 0
selling

the

tax the

0 0 . the
te company
0

with「 with

00
amount
「0 000
0n 「
nate
s

evasion the
fun
common needs
y
00n0 financing

一 elating
company
the



built
00o
h00
) risk stock
sho 0h0 (
m ( up 「
Tax en
stock.


0rate
(
2
with

「 ( wo
「(
m (= m三
(0
0 00 by

( =With
stock

=( 一 0
is

00 ・ 0 ABC (0 三
~
listed

sho
(
= 「
(

7. 6. 5. 4. 3.

MB

machine
20 isexpenses
5 XYZ may
pro, 0
「 o mWip

一 Advise25 「 canexisting
incur 5
expected Rs.machine per How the and
cash
Return

Define
important briefly.
The
・ evenue
ま ze yea
0
machine.

years
2009 」
. on 「
0. 「s macl
be 1.60 Compar CPM
will
debt
interest
ectbe
is 「
that
Ltd.
outlay
found


0 (I)VCO
「 equired
annual

「0 「
p
sold and (MIRR)

(「
Answer
whe and

00Pby
certainty.


model
you

0
0 salvage ( servicing

no
(.を P
「Rs.
O「 】 for a 】
will
y
Long to
2
ise ct00、 that

•一
Rs.
ate is ine
establish

gno (
coverage

L40.00P
define CS
is
0 「
method.

tax estimated
Rs cash The
yield
new anyAnswer 2
considering
0
「 p.
a.aRs.
「 is 0

the
the
0 ate
2 hasvalue that
t
「e一 Rs 「
(
MBA


ability
00.000 2P000
three GROUP
newmachine Calculate
一 0 0
evaluate


Explain
the

taxes cash
expenses

yea 508 )、
total


a ratio project.


c
a


The
company 0

(0 ( 「
book
「 IYpe concept
firm's


0 8 0the
5 machine Of
issalvage today. the revenues 0
. te EVEN

on 40 company'sand
0 the
replacement
whic

C

a
does
e
The c「
and
Modified 、

minal


p 「
0
value

how
new guestions

gene following.
optimum


0
一 cost e. 2 ・
Of 0 SEM

.
potentiality
involvesIt not
h 「 m.
should
(0 Dep 「
value machine
Rs. Of will is
Initial 、

is 'NO value
ate
much additional

一 「
0
tell

「 ( Rs. expected Provide


good


0
cost Internal
0「00 eCiauon
af
(0 巴
】 annual
Rs.
1.30.000. have
2.50.000 Of
)
risk cash
us

e「
capital

0
qui
cash
MB

on 「 nu for 40.000
一 a 、
207
ep 0「
certainty
much
its 3

NO


is
0 0

5 「
p
balance.
your


一 a00 capital x
Turn
sa
一 「 years
the nil•
a
existing
一 gain


0
Rate
c「 eflows
ment

0
( ・
life (0
20

0 ate cash 5
the 0 0 6


0 「
about


cash next The
The 日 COS
over
0
the
is is ミ 】
d 0 「(
45 as is
view

「 e
0
0
(11

O (1

“ 0 •o ; 8
화뮺7
to
7』
0 (격
2 회s:寸:
(1

(0

0 -• TJ
00 2
0

(1
(0 0 터 0
(0 0 (0-
의 ℃
7 (1 (0
(1 9

;E:등듗등2旦
71

r.n (JA
0 0 (0 -
0
5 2
0 0 (1

0
0 0
화구;윺g舅틐출
MAULANA KALAM AZAD
UNIVERSITY OF TECHNOLOGY.
VWST BENGAL

Ufech

MAULANA ABUL KALAM AZAD UNIVERSITY OF


TECHNOLOGY, WEST BENGAL
Paper Code : MB-207
FINANCIAL MANAGEMENT
Allotted: 3 Hours
Time Full Marks: 70
Thefigures in the margin indicate full marks.
Candidates are required to give their answers in their own words
as far as practicable.

Group —A
(Multiple Choice Type Questions)

I. Choose the correct alternatives (any ten):


(i) Working capital may be
(a) positive (b) negative
(c) zero (d) All of the these
(ii) Total risk of the firm is measured by
(a) coefficient of variation of EBIT (b) coefficient of Variation of EPS
(c) degree of total leverage (d) degree of financial leverage
(iii) Which of the following is not affected by the financial structure and the tax rate of a company?
(a) ROE (b) Net profit margin
(c) Earning power (d) EPS
(iv) Given: Operating Fixed costs 25,000, Sales P/V ratio 40% .
The opening leverage is
(a) 1-50 (b) 2-50
(c) 2-67 (d) 2-47
(v) Dividend can be paid
(a) out of current profit
(b) out of past profit
(c) partly out of current profits and partly out of past profits
(d) All of the above

Turn Over

∕= 冖
丶 冖
= 冖
∕1) 冖
Vlli) vil) 冖


0
一 冖
一 (x) (x)


NPVNPV 一
c) (a)
a) IRR冖
c) 冖
D D

0


0


=

Dividend
- , | 00h= C00

0
一 (a) Which
Operating
No

c)
Co

b)
(a) The 冖
c) (a) Working冖
Ownershiptype
a) Which (c) 冖
c) 冖 a)
FurnitureDebentures
Sundry
CAPM
(d) (c) 一
0
0
0
Nature
that A oft of 0
100%



Initial
NPV

B 巨
乛ra ,c ,c 冖
乛0
0
cap
income
I-n -冖
of

=
0
Y
00
p 0
capital


p冖 r uctu

the
capital
calculation

0 乛 Debtors
pay-out

,
investment
Of come
0 , = 一
0 00m0 0

乛 A Bment ,一 &
business following

ec 00return 一 乛

ow fixture
=
ax
0 冖
needs

二冖
一 0 0 0 ver
一 § find
0
policy

-
=
-zero
which 冖
positive C)which= 一
-00 en
0 0

of

0
YES NO NO

、 0 pecte 冖
a 一刁

00q =
nota


firm

目 § is the 0 0
-0- = 0m00 = valid fe

= 冖
0 de no
component

00 乛 =
m
when 冖 0= in
- grow =
= 冖
0 ect 0
一 = tant sump 0 乛
0
00
D)ra
by
2 冖 冖
0 0
一§ 0 =
from
influenced
-= 0
= 000 冖
一 一
冖 一
=
Of

ro 冖
冖 00 0
一 0
: = 一 0 冫
working

0 0 me in 乛
= 冖d) 冖b) 乛 Time

d) b)
冖 冖 冖 = 一
d) b) 0 0 、 一 b) tu
0 (d) 冖
冖 by d)
冖 (d) b)wh1Ch

NPV A C 一

= 0
b)

| | 0

冖 0 SupplySeasonality
whichCash Preference value
冫is Project
al Promoter's B
capital?

long
Inventory

D A一
None

ank
h
YES


YES

| |D approval
NO NO



乛 0
一 ructu inflows
term
Of
0W0
Loan
factor?
a C Surpl Bank
ofthese

conditions mone
proJectisnegative
| | 冖
0 contnbu
B B =
~ 冖
= 冖 0
shares
so
00n0- Is/Defici

m =

00

A) 冖
ion ed 0

B

乛 乛

In
oard ~

=
0
Re 0

0
一 一
0
=
0 一0

· 5
· 6. 3
· 4
·
From
requiremen~
60 Alakhs
collection
0 L50
Calcula The 一 A 冖

What The
0 pe b)
a ) b) 冖

冖 冖

a)
c) daysin冖 years a)
b) )mpany following
the on 」 DPS
following

Raw
CrediTime Raw Annual
are
08冖
e
Derive
Calcula
on Calculate said What
LessRol EPS
Particulars
Analysis
which
Nature

penod 」 冖
he
in has

overhead

冖 M Lag: Materials followingthe冖hree year.


Of is Outstanding
de

the 0 borrowed
conditions
would Of
atenals 0 salesABC

allowed considermg
bad
e
information
the
equated the

capital details
r

Examine
40debt
00 value requisi

Co.
2
be

0
selling motives intrinsic




weeks.

n
Expec 」

byin 乛 financial
usingthe 0
days. annual
6 Ltd0 一
0 bank 冖
e
%) 乛

0

Labour
suppliers
(d) …
冖pnce 冖
m 乛 the
relaxauon has
discoun 5
of'equated
00
optimal
|
a
firm

0
k
post-tax

value
e
3 一
o n 冖
holding

Long 0 would 0
目 been ins一0
8 、
alter's
Answer
Answer leverage A
weeks,
20
per

乛 冖
ing alments.
冖 Sho
p 00 冖
一 乛

Of pay-ou

3 4
weeks, 一
88
unit:

Overhead 冖
ep Answer 冖
cash?0 co be乛 一
0 4 collected
00b00 compounding
annual
丶 om a model.
given

units. 乛
relaxing 一 a an Answer
Processing 0 any Group of 一0 credit冖 Ota instalment bank eof

20 2
、 •008 1
ratio Growth
under
th Group
three The 一from
,
Bnefly
fund
C 、
3 ed Type 一 一 a

firm under

ement , policy.
he- contribution
一 2 0- a 3 Type
ofthe ,

冖 3
」 questions.
C illustrate. •5 , the factor. ra -00mn9
allowed Questions)0 一 A
penodprofit 冖 0 0 B
edit ,Tax such
一 一
Applicable
4
annual
0
under scenanos
Que
followmg.
in policy 」
8 乛
interest
to6 2
·
weeks, columnar ra 冖 elax
margin

8 0 scenanos 一
0n9
Deb 冖 PO
oneapplicable 一
,
32


contnbu 0

Normal

2
0 冖
he raIon rateGarden 8
Calcula
of
冫Fimshed
form

5 profitability


0
would p.a. using
weeks, 乛 40冖
i on
to 0

to
e

: 一 ra Silks the

g00 ow hehenc . 冖 be Walter's



payment 冖
firm
0 一
0L repaid in

g 0 firm 25冖 冖
nnsic

一 乛 0
n wo 冖
heis is
d.
42k 冖
he 一 over
model.
Declimng

4
0 、 20 fixed ·8 3
k 0 20
value
30W.sales
2•00


wages 一 冖
ganization.
4
weeks 15><3 Assume
capital
·Average expenses penod
by
underthe 5X3

and Ⅱ
45 一 0
5
5

CSMBA(FTYEVEN/SEM-2/MB-20712017-18

(d) Production is camed on evenly during the year and wages and overhead accrue
similarly
(e) Cash in hand is expected to be 10% of Net working capital.

8. X CO.has currently on equity share capital Ofe 40 Lakh, consisting of 40000 equity
The management is planning to raise another 30 Lakh to finance a major shareof? 100
programmeof
(i) Entirely through Equity issues.
(ii) 15 Lakh in Equity shares of e 100 each and balance in 8% Debentures.
(iii) 10 Lakh in Equity shares oft 100 each and balance through long term
borrowingsat 9%.
p.a.
(iv) 15 lakh in Equity Shares of 100 each and balance through
Preference Shareswith
dividend. The Co.'s EBIT will be 15 Lakh. Assuming Corporate Tax rate
of 50%.
You are required to determine the EPS and comment on the Financial
Leveragethat
9. A Co. wants to select a project from the three projects — X, Y and Z. In
each case, the initial
is 20,000. The Life span of each project is 6 years. The existing rate of
discount is 15%.The
net cash incomes (Z) of the projects are given in the following table: expected

Year x z
1 2,000 1,000 2,500
2 3,000 4,000 3,000
3 4,000 4,000 4,000
4 6,000 8,000 9,000
5 10,000 10,000 8,000
6 10,000 9,000 10,000
When the rate of discount is 15%, the PV factors are ()•8696,
0•7561, 0•6575, 0-5718,0•4972,04323
the 1st, 2nd, 3rd, 4th, 5th, 6th years respectively. Which for
project do you recommend and why?
10. X Co. has a cost of equity capital of 10%, the current market
value of the firm, V, is
share). The values for I (new investment),Y (earnings) and
D (dividends) at the end of theyearare
6.80.00(),
Y = Z 1.50.000 and D = < I per share.
Show that under the Modigliani—Millerassumptions,
the payment of 'D' does not affect thevalueOfthe
15

11. Write short notes on any three of the following : 5+15


(a) Trading on Equity
(b) NOI Approach
(c) CAPM Model
(d) LOCK BOX System
(e) Amortization
MaulanaAbut Kalam Azad University
of Tedtnobgy, West Bengal

Uteeh

MAULANA ABUL KALAM AZAD UNIVERSITY OF


TECHNOLOGY, WEST BENGAL
Paper Code :
FINANCIALREPORTING, STATEMENT AND
ANALYSIS
TimeAllotted
:3 Hours Full Marks : 70

Thefigures in the marginindicatefull marks.


Candidates are requiredto give their answers in their own
words as far as practicable.

GROUP - A
( Multiple Choice Type Questions )
1. Choose the correct alternatives for any ten of the
following .
i) For a ResearchInstitute the car owned by it for
officialuses is its
a) Fixed Asset
b) ContingentAsset
c) Intangible Asset
d) Current Asset.
ii) Dividendsare usually paid as a percentage of
a) AuthorisedShare Capital
b) Gross Profit
c) Paid up Capital
d) Net profit.

[ Turn over
9
5.

으 므孑으 므 의 으 으 므 0 으므 0 므 므 0 드므
(0了0 류 •
2
0 7』
7』
를•
(1 ℃ •특• 국• 북• (0 Ø Ø Ø (1
n§*웊음음음화결i;ä훟8공目 昰 7匕%3?일§
00
4
0
(1 咠특§§§블℃孑 “ 1

7&= = 丁了0
0
0 豸• 2
0
(0
(1

0 > (1 0
0
0 2

8 0 (0
00

견.
9
0 •耳
9 므了℃ 0 0
5 혁 를뜨 국 = 합.了
0
8 경경들뷷뎧
7』
0 - 0 0 0 (1 0 결

0 §읰을8
§§뢓7且윹장岳 5프” -• Ø 0
-• 01
0
0
우은 5•
『 0 5. 0
(1
0 8
0
0 2
00
88
l! 罸6 (1
(1

0 2
、B
MBA 3. 2. 00
・ Rs.In M
~
) コ
0
220 received

ended C

d) c) b)
e) a) The
records

000 一
cost.

005b00b00 a s
( 20 d) b) a)h000

3
(N

)2 on0
( ニ
「 一
6
Wages Insurance
Supplies
Wages State 「
0
=
Net Net
( 「
Net 一
noThe
ad. 当
(=0n(0
c)

028231.3. 7 each 「 v 」
ed0000un
0 0


「 Answer
he ( Asset,
u0u 0
overstated, Net
understated,
0
Asset,


Income

=
the
a
Short


p 「
P
ng

for

at business
or
used
item employees p
「 印
0 0 一
5
0 at 0

=


Barnwell
一 on employees
on costs


0 ( the Cur
7 any Answer
0n0 profit Current
Rs.
unde 0

GROUP( 0V0 も
M
the tax
closing as
assuming in
「 「

( 0 一
end 0
「 havehave
three NO ent


the manufacturing were
4
understated' 0u0
,950unit eithe
M 下
NO

4
stated'
Manufacturing

a 一
liability
effect

on「
liability

(ed
manufacturmg Type overstated,

202
who in
cash
inte 000.pu
, 「 the takenOf ー been
the 0
effect
000
「P00
「 a
chased
p
deliver
the B
Questions
on
,Nothe
h (=

)
assembly
NO accounts
eamade M B
on

est What 「
oduct
following. Current
overstated understated



from
on一
「 0 0
Current

(o
一nwill 8
bond ゞ cost
the facilities
Company
the
0
Current
e c
(on(on
00 .

Which
0
「 も
000n
00 Current


0
「be Go 0
product.
department )
liability.
2 一
n 「

00 (
=

)
liability

thethe く
has
accounting

Cu e
「 一
0P00
一 0
Cu 円
3
(. pe
Asset「「三0p00 e ゴ
ct「

x
beye Bond

5

0.but0
コ entent= 「
コ当net
「 “
Asset

Od 15

MBA 7. 6. 5. 4.
も 0
) b) a) a) (CFF) 「
P 0
MB望
Following
ミ =
e) d)
b) a) Account
0
b)

20
c)
Cash Identify Differentiate
You Rs. Ofa
一 NaBWhat
What コ
3 】 on (、
Depreciation
ate0 コ
Buy Dividend Sale A Furtherare 90 trader
(N
Dividend



on

2028 」「
)・ y (ド 「
provision ,000
Answer
0 the0 「
om

0
closing

do 0

back

(a
the
afterrequired

bad0the(=
0
of

you (
0 you g Fixed , as 「 )、
0
Investment
bad Bad
imp0 the anyAnswer of paid Received
followmg between
conside on
=
mean debts 0

目=
debtors.
shares. for debts
「 Accounting 巴
Debts 31.3.20
mean
th GROUP
Asset

doubtful (
tance 「
ー 000M
0

0
一 eeType


Current

(0 ng prepareー

as

5
巴 by0「 ー (CFI)
be the
Rs.
】 ( M B

Rs.
0
「 the
Cash

ueint standard 0C 5
7
, 00en 0 00
written
'Revenue debts ・
est following 560P
0
and Ratio

A
」 「 followtng. provision

一 om( =
)、
oducing from

000 0
目 ,sundry
8
Cash and (0
be 「
0
f M
statement'

Operation

「 )
Recogniuon' Rs. .
0 0 00
Acid
created
0

IFRS.
a
from for
T

(ed 3x
10
Deb 巴 (
=
一 5 ,000

)
Test Bad

u 一 (0 B 0 0
ョ + (
「 巴 富
Finance

0 5
0 目00 ・
5~ (・2 “45


(CFO)' Ratio.
Debts

く +
0 10
5 ゞ
0
9. 8. c
a) MBA
MBA Current Reserve Share

b) a) b)

From
Capital

20
0 一 Cu3L12.2018
Capi Light ~
Liabilities

increase comment 8
titles

一 an showed
available a chargrng on L.
Surplus

Wipro
,50·5 冖
Prepare

imes 、
Of goodwill
3
Discuss

冖冖
decrease assets and

=
operating


N
ㄚ increase

rans
machinery

31. Ltd.

Fixed al 冖 L 冖
N

mon en
2028 Fund

Rs. h e 丶
EVEN
乛 L 12b0
4 6 G. 3. The 冖
hs Ratio

… 冖
er
and

0 an 一
0
冖 ,OO一
2bP000

0P000
冖 d.
amortizeddepreciation Ltd. 2010
ona

to
Asse 3
GP
the


of 一
to 一 0WinSEM
000
Rs.
Flow 一

common 一 00b00 prepare


activities.
000
Balance
Increase
Ra 2
you
current
made
0 冖
he ·5
Rs.
乛 general
basic
Reserve
200 was
L. are
冖 ,0
Rs. s 一0 …

~ 丶
statement. 15bP000

(changes
t givenSheet financial
25 一Liquid MF000
6bP000 8bP000

/

1bP000

2b00

6 、6 of
was a
Shareholder's
Cost n a乛
0
liabili
Rs. difference

and
, 000Rs.
Rs.
Of profit
reserve
below
SIR 冖
ma一
乛Ra
N
Balance
3b00 Rs.
Current Fixed

Ascer

冖 0
on 一

ou一 3

Surplus/

ies)
Of
in
osBalance Debtors
MB 冖
一0
Sales
Assets

7
冖 prepaid 20 of
Assets

冖 s
000 冖
G
ain 冖
000
of 一
、0一a
he 一
are

Ltd. 冖
, …

Assets

anding
be
000Rs. 一
Other
一 Trade value Rs.

ween
on
Ne 丶 ,5 •000
一 冖
Shee
and

Worth Ne ing一
cash Trade
on 1b0b00 Of 冖 ShareClosing
turnover
N
12b0
8b0 G. and
expenses gain 30

4b0b00

G Sheet
冖 丶
(RsJ

expenses Ltd.
冖冖 00
informa
asse
of
w0 0
Cash 一 b00
receivables 000
flow 000 L.
L
payables
currenon 冖
Ltd. d. Capi
s冖、 asMoon
;
, 冖
s 8
15bP08
8b0 L. ra
00k
,一 0
and 75 n
7bP08

andafter
ion sale The t
~ On
from
+
Flow

a an
冖 and
冖冖
一0
7
08 as
冖 5

MBA 11. Taxatlo n


term) Bank Profit Equ 一
0. 0

Pro visio n Cred ito rs Acco unt General capital

b) a) out
,22013 e) d) c) b) a) Wri

omMB
ity

bi
Loan

S ~
&
冖 titles
Reserve

Accoun e 一
冖 冖
(v)
一 一
一 Fund …
a
iii)

=
Con Corpora
short 一
Additional

冖men
Separate Overheads

0 ~
Share


(short

N
e
Loss



Or
was IncomeDividend
Flow 乛
冖 at A Rs. Depreciation
2028
0 一
ingent


in
no cost.piece
冖 一win
o 丶


14b00 2b0

g 冖
s冖0
e
Rs. 30 50
2017

es

3P000 7P000 3P500
Entity 5P000

Cycle•
Social

changes
Liabilities

-B N/S
information 500 000 、
000
on of 25b0Q
Tax
atement.
of


land
any Rs. in 5
·1P800
M
2
Concept


Responsibility
、 一
5POQ0
,0
provision 3

:
35
2018
2018
3P600

Of
6P000

20
in 00MB
·


7 three has
b00 200


000·
he = 0

, 00
been plant Cash Budding
Land
Of
Cash

00
Stock Debtors Plant

made was


the at

0 ~
Hand

=
sold


Bank

followmg paid was


000 0

Id
dunng

cap 0 , 00
during
in 5


一 L00

2018 wri
3P500
L50b00 2bP000


2017


8P000

a

000

5 andm 丶

500


00
the 冖
he 冖
en
,
3

0 二
L74

+
5JP800

year
L9P000

year 64 (RsJ 2018

8
74b00


0
Off 、
5
000 、
200 000
10

You might also like