Financial Statement Analysis Question Paper 2024
Dibrugarh University B.Com 6th Sem CBCS Pattern
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
The figures in the margin
indicate full marks for the questions.
1. Write True or False: (1×4=4)
(a) Comparative statement is an example
of horizontal analysis.
(b) Debt-equity ratio is a
solvency ratio.
(c) Corporate social
responsibility reporting is not mandatory for any business in India.
(d) IFRS 4 is associated with
insurance contracts.
2. Fill in the blanks: (1×4=4)
(a) Common size statement is
known as __________ analysis.
(b) The two main ratios to
measure the liquidity position are __________ and __________ ratios.
(c) CRR stands for __________.
(d) IRDA was incorporated in the
year __________.
3. Write short notes on (any
four): (4×4=16)
(a) Common size statement
(b) Trend analysis
(c) Composite ratio
(d) Corporate social
responsibility
(e) Principle of indemnity in
insurance
4. Answer any one of the
following: 14
(a) Write about the various
techniques of financial statement analysis and explain its limitations.
Or
(b) What is financial statement
analysis? Discuss its importance.
5. Answer any one of the
following: 14
(a) Prepare a Balance Sheet from
the following information:
Gross profit (20% of sales) –
₹30,000
Equity share capital – ₹25,000
Credit sales to total sales – 80%
Total assets turnover – 3 times
Stock turnover – 8 times
Average collection period (360
days) – 18 days
Current ratio – 1.6:1
Long-term debt to equity ratio –
40%
Or
(b) Explain any four of the
following: 3.5×4=14
(i) Balance Sheet ratio
(ii) Solvency ratio
(iii) Return on investment
(iv) Stock turnover ratio
(v) Gross profit ratio
6. (a) "Financial reporting
is intended to supply information useful to various groups in making
decisions." Explain. 14
Or
(b) Give a brief note on
mandatory and voluntary disclosures in corporate social responsibility
reporting. 14
7. (a) Discuss the impact of IFRS
on Indian banking companies. 14
Or
(b) What is a non-banking
financial company (NBFC)? Discuss the RBI guidelines on the regulatory
framework of NBFCs. 14
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