What is discount on issue of debentures?
Discount on issue of debentures is a capital loss and over a period of 3 to 5 years or is charged to “Securities Premium Account” as per the guidelines issued by ICAI. The discount on issue of debentures can be written-off either by debiting it to profit and loss or to securities premium account.
State the meaning of ‘Debentures issued as a collateral security’.
What is ‘Capital Reserve’?
Can the company purchase its own debentures?
What is meant by ‘Mortgaged Debentures’?
Explain the different types of debentures?
What is a ‘Convertible Debenture’?
What is meant by ‘Issue of debenture at discount and redeemable at premium?
Explain the guidelines of SEBI for creating Debenture Redemption Reserve.
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
Describe the different techniques of financial analysis and explain the limitations of financial analysis.
Explain the process of preparing income statement and balance sheet.
State the importance of Financial Analysis?
State the meaning of Analysis and Interpretation.
State the meaning of financial statement analysis?
What is the importance of comparative statements? Illustrate youranswer with particular reference to comparative income statement.
Explain the usefulness of trend percentages in interpretation of financial performance of a company.
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.