What is meant by ‘Issue of debenture at discount and redeemable at premium?
When debentures are issued below its par value (or the face value) but are redeemed at price higher than its par value, then it is termed as issue of debenture at discount and redeemable at premium. The difference between the issue price and the redemption price is treated as loss on issue of debenture.
What is ‘Capital Reserve’?
State the meaning of ‘Debentures issued as a collateral security’.
Can the company purchase its own debentures?
Explain the different types of debentures?
What is discount on issue of debentures?
What is meant by a ‘Irredeemable Debenture’?
Describe the steps for creating Sinking Fund for redemption of debentures.
Explain the guidelines of SEBI for creating Debenture Redemption Reserve.
What is meant by ‘Mortgaged Debentures’?
What do you mean by Ratio Analysis?
List the techniques of Financial Statement Analysis.
State the meaning of financial statement analysis?
What are various types of ratios?
Distinguish between Vertical and Horizontal Analysis of financial data.
What are limitations of financial statement analysis?
What relationships will be established to study?
(a) Inventory Turnover (b) Debtor Turnover
(c) Payables Turnover (d) Working Capital Turnover
State the meaning of Analysis and Interpretation.
List any three objectives of analysing financial statements?
The liquidity of a business firm is measured by its ability to satisfy itslong-
term obligations as they become due. What are the ratios used forthis purpose?
State the meaning of Analysis and Interpretation.
What are various types of ratios?
Explain the usefulness of trend percentages in interpretation of financial performance of a company.
‘Financial statements reflect a combination of recorded facts, accounting
conventions and personal judgements’ discuss.
List any three objectives of analysing financial statements?
State the importance of financial statements to
(i) shareholders
(ii) creditors
(iii) government
(iv) investors
What are Comparative Financial Statements?
Explain how common size statements are prepared giving an example.
The liquidity of a business firm is measured by its ability to satisfy itslong-
term obligations as they become due. What are the ratios used forthis purpose?
How would you study the Solvency position of the firm?