What is meant by ‘Redemption out of Capital?
When debentures are redeemed out of capital and no profits are utilised for redemption, then such redemption is termed as redemption out of capital. In such a situation, no profits are transferred to the Debenture Redemption Reserve (DRR)
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?
What are liquidity ratios? Discuss the importance of current and liquid ratio.
State the meaning of Analysis and Interpretation.
List the techniques of Financial Statement Analysis.
Distinguish between Vertical and Horizontal Analysis of financial data.
How would you study the Solvency position of the firm?
What are important profitability ratios? How are these worked out?
Explain how common size statements are prepared giving an example.
Explain the nature of the financial statements.
What do you understand by analysis and interpretation of financial statements? Discuss its importance.
What do you mean by Common Size Statements?