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)
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 ‘Issue of debenture at discount and redeemable at premium?
Describe the steps for creating Sinking Fund for redemption of debentures.
Explain the guidelines of SEBI for creating Debenture Redemption Reserve.
What is a ‘Convertible Debenture’?
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 importance of financial statements to
(i) shareholders
(ii) creditors
(iii) government
(iv) investors
Explain in detail about the significance of the financial statements.
What are Comparative Financial Statements?
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
How would you study the Solvency position of the firm?
What are important profitability ratios? How are these worked out?
State the meaning of Analysis and Interpretation.
List the techniques of Financial Statement Analysis.
Explain how financial statements are useful to the various parties who are interested in the affairs of an undertaking?
Describe the different techniques of financial analysis and explain the limitations of financial analysis.