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.
State the meaning of ‘Debentures issued as a collateral security’.
What is ‘Capital Reserve’?
Describe the steps for creating Sinking Fund for redemption of debentures.
Can the company purchase its own debentures?
What is discount on issue of debentures?
What is meant by conversion of debentures? Describe the method of such a conversion.
Under which head is the ‘Debenture Redemption Reserve’ shown in the balance sheet?
Can a company purchase its own debentures in the open market? Explain.
What is meant by ‘Issue of debenture at discount and redeemable at premium?
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?
Explain how common size statements are prepared giving an example.
‘Financial statements reflect a combination of recorded facts, accounting
conventions and personal judgements’ discuss.
Explain the limitations of financial statements.
Explain the nature of the financial statements.
What do you mean by Common Size Statements?
State the importance of Financial Analysis?
What are Comparative Financial Statements?
Prepare the format of balance sheet and explain the various elements of balance sheet.
What are various types of ratios?
What are important profitability ratios? How are these worked out?