University Of Pune Question Paper
B. B. A. ( Semester - V ) Examination - 2013
(A) ANALYSIS OF FINANCIAL STATEMENTS
(Specialisation - I : Finance)
(New 2008 Pattern)
Time : 3 Hours] [Max. Marks : 80
Instructions :
(1) All questions are compulsory.
(2) Figures to the right indicate full marks.
Q.1) Why is Financial Analysis required ? Discuss the limitations of
Financial Analysis. [15]
OR
Q.1) (A) What are the advantages of Comparative Balance Sheet ? [08]
(B) Explain the limitations of Trend Analysis. [07]
Q.2) Explain with examples the following terms : [15]
(a) Working Capital
(b) Funds from Operation
(c) Net Worth
OR
Q.2) What is the importance of Ratio Analysis to Management ? Explain
briefly any two ratios each for measuring (i) Profitability and
(ii) Liquidity. [15]
[4372]-505 1 P.T.O.
Seat
No.
Q.3) Write short notes : (Any Three) [15]
(a) Common Size Statement
(b) Intangible Assets
(c) Horizontal Form of Balance Sheet
(d) Concept of Funds
(e) Limitations of Financial Statements
Q.4) From the following information of Vijay Ltd., prepare Trading and
Profit and Loss A/c. for the year ended on 31st March, 2012 and a
Balance Sheet as on that date :
Gross Profit Ratio 20%
Net Profit Ratio 10%
(to Capital Employed)
Stock Turnover 4 times
Debtor’s Turnover 36.5 days
Current Ratio 2.5
Quick Ratio 1.5
Proprietary Ratio 0.7
(Fixed Assets to Proprietor’s Fund)
Share Capital Rs. 1,80,000
Working Capital Rs. 63,000
Bank Overdraft Rs. 10,000
There is no fictitious asset. In the current asset, there is no asset
other than stock, debtors and cash. Closing Stock is 20% higher
than the Opening Stock. [20]
[4372]-505 2 Contd.
Q.5) From the following Balance Sheets of Grow More Ltd., prepare a Cash
Flow Statement showing your workings clearly : [15]
Balance Sheets
Liabilities 31-3-2011 31-3-2012 Assets 31-3-2011 31-3-2012
Share Capital 9,00,000 15,00,000 Machinery 4,00,000 8,00,000
Reserves 2,80,000 3,50,000 Building 5,00,000 7,00,000
Profit and Loss A/c. 90,000 1,70,000 Investments – 2,00,000
Debentures – 1,00,000 Debtors 7,50,000 4,00,000
Tax Provision 50,000 70,000 Stock 2,50,000 3,00,000
Proposed Dividend 40,000 60,000 Cash and
Bank 1,00,000 3,00,000
Sundry Creditors 6,40,000 4,50,000
20,00,000 27,00,000 20,00,000 27,00,000
Additional details :
(1) Building is still under construction and no depreciation was charged.
(2) Depreciation was charged @ 20% on the opening value of the
machinery.
(3) An old machine costing Rs. 70,000 was sold for Rs. 40,000
(WDV - Rs 30,000)
(4) Income Tax paid during the year Rs. 60,000.
B. B. A. ( Semester - V ) Examination - 2013
(A) ANALYSIS OF FINANCIAL STATEMENTS
(Specialisation - I : Finance)
(New 2008 Pattern)
Time : 3 Hours] [Max. Marks : 80
Instructions :
(1) All questions are compulsory.
(2) Figures to the right indicate full marks.
Q.1) Why is Financial Analysis required ? Discuss the limitations of
Financial Analysis. [15]
OR
Q.1) (A) What are the advantages of Comparative Balance Sheet ? [08]
(B) Explain the limitations of Trend Analysis. [07]
Q.2) Explain with examples the following terms : [15]
(a) Working Capital
(b) Funds from Operation
(c) Net Worth
OR
Q.2) What is the importance of Ratio Analysis to Management ? Explain
briefly any two ratios each for measuring (i) Profitability and
(ii) Liquidity. [15]
[4372]-505 1 P.T.O.
Seat
No.
Q.3) Write short notes : (Any Three) [15]
(a) Common Size Statement
(b) Intangible Assets
(c) Horizontal Form of Balance Sheet
(d) Concept of Funds
(e) Limitations of Financial Statements
Q.4) From the following information of Vijay Ltd., prepare Trading and
Profit and Loss A/c. for the year ended on 31st March, 2012 and a
Balance Sheet as on that date :
Gross Profit Ratio 20%
Net Profit Ratio 10%
(to Capital Employed)
Stock Turnover 4 times
Debtor’s Turnover 36.5 days
Current Ratio 2.5
Quick Ratio 1.5
Proprietary Ratio 0.7
(Fixed Assets to Proprietor’s Fund)
Share Capital Rs. 1,80,000
Working Capital Rs. 63,000
Bank Overdraft Rs. 10,000
There is no fictitious asset. In the current asset, there is no asset
other than stock, debtors and cash. Closing Stock is 20% higher
than the Opening Stock. [20]
[4372]-505 2 Contd.
Q.5) From the following Balance Sheets of Grow More Ltd., prepare a Cash
Flow Statement showing your workings clearly : [15]
Balance Sheets
Liabilities 31-3-2011 31-3-2012 Assets 31-3-2011 31-3-2012
Share Capital 9,00,000 15,00,000 Machinery 4,00,000 8,00,000
Reserves 2,80,000 3,50,000 Building 5,00,000 7,00,000
Profit and Loss A/c. 90,000 1,70,000 Investments – 2,00,000
Debentures – 1,00,000 Debtors 7,50,000 4,00,000
Tax Provision 50,000 70,000 Stock 2,50,000 3,00,000
Proposed Dividend 40,000 60,000 Cash and
Bank 1,00,000 3,00,000
Sundry Creditors 6,40,000 4,50,000
20,00,000 27,00,000 20,00,000 27,00,000
Additional details :
(1) Building is still under construction and no depreciation was charged.
(2) Depreciation was charged @ 20% on the opening value of the
machinery.
(3) An old machine costing Rs. 70,000 was sold for Rs. 40,000
(WDV - Rs 30,000)
(4) Income Tax paid during the year Rs. 60,000.
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