What is meant by ‘Mortgaged Debentures’?
Mortgaged Debentures are those debentures that are secured against assets of a company.These are also known as secured debentures. If the debentures are secured against a particular asset, then it is called fixed charge v here as, if the debentures are secured against all the assets of a company, then it is called floating charge. In case the company fails to pay back the principal amount of debenture or fails to meet its interest obligations on the due date, then the debenture holders have the right to sell the mortgage asset in order to realise their amount due to the company.
What is ‘Capital Reserve’?
State the meaning of ‘Debentures issued as a collateral security’.
Can the company purchase its own debentures?
What is meant by ‘Issue of debenture at discount and redeemable at premium?
Explain the different types of debentures?
Explain the guidelines of SEBI for creating Debenture Redemption Reserve.
What is discount on issue of debentures?
Describe the steps for creating Sinking Fund for redemption of debentures.
What does a Bearer Debenture mean?
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?
How will you disclose the following items in the Balance Sheet of a company;
(i) Loose tools
(ii) Uncalled liability on partly paid-up shares
(iii) Debentures redemption reserve
(iv) Mastheads and publishing titles (v) 10% debentures
(vi) Proposed dividend
(vii) Share forfeited account
(viii) Capital redemtion reserve
(ix) Mining rights
(x) Work-in-progress
List any three objectives of analysing financial statements?
What are Comparative Financial Statements?
Explain how financial statements are useful to the various parties who are interested in the affairs of an undertaking?
What are limitations of financial statement analysis?
Explain the limitations of financial statements.
‘Financial statements reflect a combination of recorded facts, accounting
conventions and personal judgements’ discuss.
Explain in detail about the significance of the financial statements.
State the importance of Financial Analysis?
What are important profitability ratios? How are these worked out?