*36521/E210* (1) 36521/E210

Reg. No.

V Semester B.Com. Degree Examination, Nov./Dec. - 2019

Management Accounting
(Regular and Repeaters)

Time : 3 Hours Maximum Marks : 80

Instructions to Candidates:
1. Attempt all the sections according to internal choices.
BíñÜÄPÜ BÁáRWÜÚWæ A®ÜáWÜá|ÊÝX GÆÉ Ë»ÝWÜWÜÚWæ EñܤÄÔÄ.
2. Non-programmable calculator may be allowed.
®Ý®… ±æäÅàWÝÅí Äࣿá PÝÂÆáRÇæàoÃ… ŸÙÜÓÜÆá A®ÜáÊÜá£ÓÜŸÖÜá¨Üá.

SECTION-A
Ë»ÝWÜ & A
1. Answer any Ten of the following. (10x2=20)
D PæÙÜX®ÜÊÜâWÜÙÜÈÉ ¿ÞÊÜâ¨Ý¨ÜÃÜã ÖÜñܤPæR EñܤÄÔÄ.
a) Write any two features of management accounting.
ÊÜÂÊÜÓݧ±Ü®Ý ÇæPÜRÍÝÓÜŒ¨Ü ¿ÞÊÜâ¨Ý¨ÜÃÜã GÃÜvÜá ÆPÜÒ|WÜÙÜ®Üá° ŸÃæÀáÄ.
b) State any two functions of management accounting.
ÊÜÂÊÜÓݧ±Ü®Ý ÇæPÜRÍÝÓÜŒ¨Ü ¿ÞÊÜâ¨Ý¨ÜÃÜã GÃÜvÜá PÝÃÜÂWÜÙÜ®Üá° ÓÜãbÔÄ.
c) What do you mean by horizontal analysis ?
ÓÜÊÜáñÜÆ¨Ü ËÍæÉàÐÜOæ Gí¨ÜÃæà®Üá ?
d) Write any two differences between analysis and interpretation.
ËÍæÉàÐÜOæ ÊÜáñÜᤠA¥æçìÓÜáËPæWÜÙÜ ÊÜá«Ü嬆 GÃÜvÜá ÊÜÂñÝÂÓÜWÜÙÜ®Üá° ŸÃæÀáÄ.
e) State any two purposes of liquidity ratios.
¨ÜÅÊÜñÜÌ A®Üá±ÝñÜWÜÙÜ GÃÜvÜá E¨æªàÍÜWÜÙÜ®Üá° ÓÜãbÔÄ.
f) What do you mean by intra-firm comparison ?
AíñÜ@ ÓÜíÓ槿á ÖæãàÈPæ Gí¨ÜÃæà®Üá ?
g) State any four objectives of funds flow statement.
¯˜ ÖÜÄÊÜâ ñÜ@Tæ¤¿á ¿ÞÊÜâ¨Ý¨ÜÃÜã ®ÝÆáR E¨æªàÍÜWÜÙÜ®Üá° ÓÜãbÔÄ.

P.T.O.
36521/E210 (2) *36521/E210*

h) Why is schedule of changes in working capital perpared ?

¨Üáw¿ááÊÜ ŸívÜÊÝÙÜ¨Ü Ÿ¨ÜÇÝÊÜOæ ±Üqr¿á®Üá° HPæ ñÜ¿ÞÄÓÜáñݤÃæ ?
i) Write any two differences between income statement and funds flow statement.
B¨Ý¿á ñÜ@Tæ¤ ÊÜáñÜᤠ¯˜ aÜÆ®Ý ñÜ@Tæ¤WÜÙÜ ¿ÞÊÜâ¨æà GÃÜvÜá ÊÜÂñÝÂÓÜWÜÙÜ®Üá° ŸÃæÀáÄ.
j) Define cash flow statement.
®ÜWܨÜá ÖÜÄÊÜâ ñÜ@T椿á ÊÝÂTæ ¯àwÄ.
k) State the heads of cash flows as per AS-3 (Revised).
G.GÓ….&3 (±ÜÄÐÜ¢ñÜ)ÃÜ ±ÜÅPÝÃÜ ®ÜWܨÜá ÖÜÄ訆 ÊÜáãÆWÜÙÜ®Üá° ŸÃæÀáÄ.
l) Write any two differences between cost accounting and management accounting.
ÊæacÜ ÇæPRÜÍÝÓÜŒ ÊÜáñÜᤠÊÜÂÊÜÓݧ±®Ü Ý ÇæPRÜÍÝÓÜŒWÙÜ Ü ÊÜá«Ü嬆 ¿ÞÊÜâ¨æà GÃÜváÜ ÊÜÂñÝÂÓÜWÙÜ ®Ü áÜ ° ŸÃæÀáÄ.

SECTION-B
Ë»ÝWÜ & Ÿ
Answer any Three of the following:- (3x5=15)
D PæÙÜX®ÜÊÜâWÜÙÜÈÉ ¿ÞÊÜâ¨Ý¨ÜÃÜã ÊÜáãÃÜPæR EñܤÄÔÄ.
2. Distinguish between financial accounting and management accounting.
ÖÜ|PÝÓÜá ÇæPÜRÍÝÓÜŒ ÊÜáñÜᤠÊÜÂÊÜÓݧ±Ü®Ý ÇæPÜRÍÝÓÜŒWÜÙÜ ÊÜá«Ü嬆 ÊÜÂñÝÂÓÜWÜÙÜ®Üá° ŸÃæÀáÄ.
3. From the following information, prepare the comparative Income statement as per the
current format-
Particulars 2018 2019
Revenue from Operations (Sales) 7,85,000 9,00,000
Other Incomes 15,000 30,000
Cost of sales 4,50,000 5,00,000
Finance costs 25,000 30,000
Other expenses 1,50,000 1,62,000
Income Tax 70,000 80,000
D PæÙÜWæ ¯àw¨Ü ÊÜÞ×£Àáí¨Ü ÓܨÜ嬆 ®ÜÊÜáã®æ ±ÜÅPÝÃÜ B¨Ý¿á ÖæãàÈPæ¿á ±Üqr¿á®Üá° ñÜ¿ÞÄÔÄ.
ËÊÜÃÜWÜÙÜá 2018 2019
PÝÃÜ aÜoáÊÜqPæWÜÚí¨Ü Ÿí¨Ü B¨Ý¿á (ËQÅ) 7,85,000 9,00,000
CñÜÃÜ B¨Ý¿áWÜÙÜá 15,000 30,000
ËQÅ (ÊÜÞÃÝo¨Ü) ÊæaÜc 4,50,000 5,00,000
ÖÜ|PÝ暴 ÊæaÜcWÜÙÜá 25,000 30,000
CñÜÃÜ ÊæaÜcWÜÙÜá 1,50,000 1,62,000
B¨Ý¿á ñæÄWæ 70,000 80,000
P.T.O.
*36521/E210* (3) 36521/E210

4. From the following details, you are required to calculate -

(a) Debtors turnover ratio and
(b) Debtors collection period in days.
Total sales (Credit + cash) Rs.7,68,000
Cash sales 4,80,000
Opening balance of debtors 24,000
Closing balance of debtors 33,600
Opening balance of bills receivables 19,200
Closing balance of bills receivables 28,800
D PæÙÜX®Ü ËÊÜÃÜWÜÚí¨Ü ¯àÊÜâ (a) ÓÝÆWÝÃÜÃÜ BÊÜñÜì®Ü A®Üá±ÝñÜ (b) ÓÝÆWÝÃÜÄí¨Ü ÊÜÓÜãÈ AÊܘ
(©®ÜWÜÙÜÈÉ)¿á®Üá° ÇæQRÔÄ.
Joár ÊÜÞÃÝo (E¨ÜªÄ+®ÜWܨÜá) ÃÜã. 7,68,000
®ÜWܨÜá ÊÜÞÃÝo 4,80,000
ÓÝÆWÝÃÜÃÜ ±ÝÅÃÜí¼PÜ ÎÆáR 24,000
ÓÝÆWÝÃÜÃÜ Aí£ÊÜá ÎÆáR 33,600
ŸÃÜñÜPÜR ÖÜáíwWÜÙÜ ±ÝÅÃÜí¼PÜ ÎÆáR 19,200
ŸÃÜñÜPÜR ÖÜáíwWÜÙÜ Pæã®æ¿á ÎÆáR 28,800
5. The comparative statements of Assets and Liabilities as on 31st March are as given
below-
Statements of Assets and Liabilities
Particulars Note 2018 2019
Adjs. Amt Adjs. Amt.
I) Equity and Liabilities:
1. Share holder’s funds
a) Share capital 1 5,60,000 5,20,000
b) Reserves and Surplus 2 3,91,600 9,51,600 4,10,200 9,30,200
2. Non-Current Liabilities
Long term Borrowings 3 1,53,600 1,14,400
3. Current Liabilities
a) Trade payables 4 80,000 84,000
b) Short term provisions 5 1,06,800 1,86,800 83,400 1,67,400
Grand total 12,92,000 12,12,000
II) Assets:
1. Non-current assets
a) Fixed assets
Tangible Assets 6 6,32,000 6,16,000
2. Current Assets
Inventories 7 2,80,000 2,44,000
Trade Receivable 8 2,20,000 1,64,000
Cash and Equivalents 9 1,60,000 6,60,000 1,88,000 5,96,000
Grand Total 12,92,000 12,12,000
P.T.O.
36521/E210 (4) *36521/E210*

Notes to Accounts:
Note Particulars 2018 2019
1. Share capital
Equity, Shares of Rs.10 each 5,60,000 5,20,000
5,60,000 5,20,000
2. Reserves and Surplus 3,91,600 4,10,200
General Reserve 3,91,600 4,10,200
3. Long Term Borrowings 1,53,600 1,14,400
10% Debentures 1,53,600 1,14,400
4. Trade Payables 40,000 44,000
Sundry Creditors 40,000 40,000
Bills Payable 80,000 84,000
5. Short Term Provisions 10,800 11,400
Provision for taxation 96,000 72,000
Proposed Dividend 1,06,800 83,400
6. Tangible Assets 4,08,000 4,40,000
Land and Buildings 2,24,000 1,76,000
Plant and Machienry 6,32,000 6,16,000
7. Inventories 2,80,000 2,44,000
Stock 2,80,000 2,44,000
8. Trade Receivables 1,28,000 96,000
Sundry Debtors 92,000 68,000
Bills Receivables 2,20,000 1,64,000
9. Cash and Cash Equivalents 1,60,000 1,88,000
Cash at Bank 1,60,000 1,88,000
Prepare the schedule of changes in working capital.
©®ÝíPÜ 31 ®æà ÊÜÞaÜìÃÜí¨Üá C¨ÜªíñÜÖÜ BÔ¤ ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜ ÖæãàÈPæ¿á ñÜ@Tæ¤WÜÙÜ®Üá° ×àWæ
¯àvÜÇÝX¨æ.
ËÊÜÃÜWÜÙÜá ÓÜãaÜ®æ 2018 2019
Öæãí¨Ý~Pæ Êæãñܤ Öæãí¨Ý~Pæ Êæãñܤ
I) DQÌq ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜá:
1. ÍæàÃÜá¨ÝÃÜÃÜ ¯˜WÜÙÜá
a) ÍæàÃÜá ŸívÜÊÝÙÜ 1 5,60,000 5,20,000
b) ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 2 3,91,600 9,51,600 4,10,200 9,30,200
2. aÝȤÁáàñÜÃÜ ÖæãOæWÝÄPæ
©à[ÝìÊܘ ÓÝÆWÜÙÜá 3 1,53,600 1,14,400
3. aÝȤ ÖæãOæWÝÄPæWÜÙÜá
a) ÊݱÝÃÜ¨Ü ±ÝÊÜ£ÓܸæàPݨÜ᪠4 80,000 84,000
b) AÇݳÊܘ ¯Ÿí«Ü®æWÜÙÜá 5 1,06,800 1,86,800 83,400 1,67,400
Joár Êæãñܤ 12,92,000 12,12,000
P.T.O.
*36521/E210* (5) 36521/E210

II) BÔ¤WÜÙÜá :
1. aÝȤÁáàñÜÃÜ BÔ¤WÜÙÜá
a) Ô§ÃÜ BÔ¤WÜÙÜá
WæãàaÜÄÓÜáÊÜ BÔ¤WÙÜ áÜ 6 6,32,000 6,16,000
2. aÝȤ BÔ¤WÜÙÜá
¨ÝÓݤ®áÜ WÜÙáÜ 7 2,80,000 2,44,000
ÊݱÝÄ ŸÃÜñÜPÜRÊÜâ 8 2,20,000 1,64,000
®ÜWܨÜá ÊÜáñÜᤠA¨ÜPæR ÓÜÊÜá 9 1,60,0000 6,60,000 1,88,000 5,96,000
Joár Êæãñܤ 12,92,000 12,12,000

TÝñæWÜÚWæ q±Ü³~WÜÙÜá:
ÓÜãaÜ®æ ËÊÜÃWÜ ÙÜ áÜ 2018 2019
1. DQÌq ŸívÜÊÝÙÜ
ÃÜã. 10 ÃÜ DQÌq ÍæàÃÜáWÜÙÜá 5,60,000 5,20,000
5,60,000 5,20,000
2. ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 3,91,600 4,10,200
ÓÝÊÜޮܠËáàÓÜÆá 3,91,600 4,10,200
3. ©à[ÝìÊܘ ÓÝÆWÜÙÜá 1,53,600 1,14,400
10% ÓÝƱÜñÜÅWÜÙÜá 1,53,600 1,14,400
4. ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨܪÊÜâ 40,000 44,000
ËË«Ü ÓÝÈWÜÃÜá 40,000 40,000
±ÝÊÜ£ÓܸæàPÝ¨Ü ÖÜáíwWÜÙÜá 80,000 84,000
5. AÇݳÊܘ ¯Ÿí«Ü®æWÜÙÜá 10,800 11,400
ñæÄWæWÝX ËáàÓÜÆá 96,000 72,000
¯ÁãàiñÜ ÇÝ»ÝíÍÜ 1,06,800 83,400
6. WæãàaÜÄÓÜáÊÜ BÔ¤WÙÜ áÜ 4,08,000 4,40,000
»ÜãËá ÊÜáñÜᤠPÜorvÜWÜÙÜá 2,24,000 1,76,000
ÓݧÊÜÃÜ ÊÜáñÜᤠ¿áíñÜÅWÜÙÜá 6,32,000 6,16,000
7. ¨ÝÓݤ®áÜ WÜÙáÜ 2,80,000 2,44,000
ÓÜÃPÜ áÜ ÓÜíWÜÅÖÜ 2,80,000 2,44,000
8. ÊݱÝÃܨÜÈÉ ŸÃÜñÜPÜRÊÜâWÜÙÜá 1,28,000 96,000
ËË«Ü ÓÝÆWÝÃÜÃÜá 92,000 68,000
ŸÃÜñPÜ RÜ ÖÜáíwWÜÙáÜ 2,20,000 1,64,000
9. ®ÜWܨÜá ÊÜáñÜᤠA¨ÜPæR ÓÜÊÜá®Ý¨ÜÊÜâ 1,60,000 1,88,000
¸ÝÂíQ®ÜÈÉ ÎÆáR 1,60,000 1,88,000
ñÝÊÜâ ¨Üáw¿ááÊÜ ŸívÜÊÝÙÜ¨Ü Ÿ¨ÜÇÝÊÜOæ ±Üqr¿á®Üá° ñÜ¿ÞÄÔÄ.
P.T.O.
36521/E210 (6) *36521/E210*

6. From the following information, Calculate cash from Operations

Particulars 2018 2019
Profit & Loss (Credit) 1,60,000 2,00,000
Sundry debtors 80,000 1,04,000
Bills Receivables 80,000 48,000
Prepaid Expenses 12,000 15,200
Good will 80,000 56,000
Depreciation 1,28,000 1,60,000
Sundry Creditors 80,000 1,20,000
D PæÙÜWæ ¯àw¨Ü ÊÜÞ×£Àáí¨Ü PÝ¿áì aÜoáÊÜqPæWÜÚí¨Ü ®ÜWܨÜá WÜÚPæ¿á®Üá° PÜívÜá×wÀáÄ.
ËÊÜÃÜWÜÙÜá 2018 2019
ÇÝ»Ü ÊÜáñÜᤠ®ÜÐÜr (gÊÜÞ) 1,60,000 2,00,000
ËË«Ü ÓÝÆWÝÃÜÃÜá 80,000 1,04,000
ŸÃÜñÜPÜR ÖÜáíwWÜÙÜá 80,000 48,000
ÊÜááíWÜvÜ ±ÝÊÜ£Ô¨Ü SaÜáìWÜÙÜá 12,000 15,200
ÓÜá®ÝÊæá 80,000 56,000
ÓÜÊÜPÜÚ 1,28,000 1,60,000
ËË«Ü ÓÝÈWÜÃÜá 80,000 1,20,000

SECTION-C
Ë»ÝWÜ & PÜ
Answer any Two of the following:- (2x15=30)
D PæÙÜX®ÜÊÜâWÜÙÜÈÉ ¿ÞÊÜâ¨Ý¨ÜÃÜã GÃÜvÜPæR EñܤÄÔÄ.

7. The statements of Assets and Liabilities as on 31.3.2018 and 31.3.2019 are given and
you are required to prepare common size statements.
Statements of Assets and Liabilities as on 31st March.
Particulars Note 2018 2019
Adjs. Amt Adjs. Amt
I) Equity and Liabilities:
1. Share holder’s funds
Share capital 1 2,70,000 5,60,000
Reserves and Surplus 2 14,000 2,84,000 18,000 5,78,000
2. Non-Current Borrowings
Long term loans 3 1,15,000 1,30,000
3. Current Liabilities
Trade payables 4 14,000 4,000
Short term provisions 5 10,000 90,000
Other current liabilities 6 15,000 39,000 6,000 1,00,000
Grand total 4,38,000 8,08,000
P.T.O.
*36521/E210* (7) 36521/E210

II) Assets:
1. Non-current assets
a) Fixed assets
Tangible Assets 7 4,14,000 7,23,000
2. Current Assets
Current Investments 8 1,000 40,000
Inventories 9 10,000 25,000
Trade Receivable 10 4,000 8,000
Short term Advances 11 8,000 10,000
Cash and Equivalents 12 1,000 24,000 2,000 85,000
Grand Total 4,38,000 8,08,000

Notes to Accounts:
Note Particulars 2018 2019
1. Share capital
Preference Share Capital 1,20,000 1,60,000
Equity Share Capital 1,50,000 4,00,000
2,70,000 5,60,000

2. Reserves and Surplus 14,000 18,000

Profit & Loss A/c 14,000 18,000
3. Long Term Borrowings 1,15,000 1,30,000
Long Term Loans 1,15,000 1,30,000

4. Trade Payables 12,000 4,000

Creditors 2,000 ------
Bills Payable 14,000 4,000
5. Short Term Provisions 10,000 90,000
Proposed Dividend 10,000 90,000

6. Other Current Liabilities 15,000 6,000

Outstanding Expenses 15,000 6,000

7. Tangible Assets 80,000 1,23,000

Buildings 3,34,000 6,00,000
Machinery 4,14,000 7,23,000

8. Current Investments 1,000 40,000

Temporary Investments 1,000 40,000

P.T.O.
36521/E210 (8) *36521/E210*

9. Inventories 10,000 25,000

Stock of goods 10,000 25,000
10. Trade Receivables 4,000 8,000
Sundry Debtors 4,000 8,000
11. Short term Advances 8,000 10,000
Prepaid expenses 8,000 10,000

12. Cash and Equivalents 1,000 2,000

Cash in hand 1,000 2,000

©®ÝíPÜ 31.3.2018 ÊÜáñÜᤠ31.3.2019 ÃÜí¨Üá C¨Üªíñæ BÔ¤ ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜ ñÜ@Tæ¤WÜÙÜ®Üá°
¯àw¨Üáª, ñÝÊÜâ ÓÝÊÜޮܠWÝñÜÅ¨Ü ñÜ@T椿á®Üá° ñÜ¿ÞÄÔÄ.
©®ÝíPÜ 31 ®æà ÊÜÞaÜì¨Üí¨Üá BÔ¤ ÊÜáñÜᤠÖæãOæWÝÄPæ ñÜ@Tæ¤
ËÊÜÃÜWÜÙÜá ÓÜãaÜ®æ 2018 2019
Öæãí¨Ý~Pæ Êæãñܤ Öæãí¨Ý~Pæ Êæãñܤ
I) DQÌq ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜá
1. ÍæàÃÜá¨ÝÃÜÃÜ ¯˜WÜÙÜá
ÍæàÃÜá ŸívÜÊÝÙÜ 1 2,70,000 5,60,000
ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 2 14,000 2,84,000 18,000 5,78,000
2. aÝȤÁáàñÜÃÜ ÓÝÆWÜÙÜá
©à[ÝìÊܘ ÓÝÆWÜÙÜá 3 1,15,000 1,30,000
3. aÝȤ ÖæãOæWÝÄPæWÜÙÜá
ÊݱÝÄ PæãvÜñÜPÜRÊÜâ 4 14,000 40,000
AÇݳÊܘ ¯Ÿí«Ü®ÜWÜÙÜá 5 10,000 90,000
CñÜÃÜ aÝȤ ÖæãOæWÝÄPæ 6 15,000 39,000 6,000 1,00,000
Joár 4,38,000 8,08,000
II) BÔ¤WÜÙÜá:
1. aÝȤÁáàñÜÃÜ BÔ¤WÜÙÜá
a) Ô§ÃÜ BÔ¤WÜÙÜá
WæãàaÜÄÓÜáÊÜ BÔ¤WÜÙÜá 7 4,14,000 7,32,000
2. aÝȤ BÔ¤WÜÙÜá
aÝȤ ÖÜãwPæWÜÙÜá 8 1,000 40,000
¨ÝÓݤ®ÜáWÜÙÜá 9 10,000 25,000
ÊݱÝÄ ŸÃÜñÜPÜRÊÜâ 10 4,000 8,000
AÇݳÊܘ ÓÝÆWÜÙÜá 11 8,000 10,000
®ÜWܨÜá ÊÜáñÜᤠÓÜÊÜá®Ý¨ÜÊÜâ 12 1,000 24,000 2,000 85,000
Joár 4,38,000 8,08,000
P.T.O.
*36521/E210* (9) 36521/E210

TÝñæWÜÚWæ q±Ü³~WÜÙÜá:
q±Ü³~ ËÊÜÃÜWÜÙÜá 2018 2019
1. ÍæàÃÜá ŸívÜÊÝÙÜ
±ÝÅÍÜÓÜö ÍæàÃÜá ŸívÜÊÝÙÜ 1,20,000 1,60,000
DQÌq ÍæàÃÜá ŸívÜÊÝÙÜ 1,50,000 4,00,000
2,70,000 5,60,000

2. ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 14,000 18,000

ÇÝ»Ü ÊÜáñÜᤠ®ÜÐÜr TÝñæ 14,000 18,000

3. ©à[ÝìÊÜ© ÓÝÆWÜÙÜá 1,15,000 1,30,000

©à[ÝìÊܘ ÓÝÆWÜÙÜá 1,15,000 1,30,000

4. ÊݱÝÄ PæãvÜñÜPÜRÊÜâWÜÙÜá 12,000 4,000

ËË«Ü ÓÝÈWÜÃÜá 2,000 -----
±ÝÊÜ£ÓܸæàPÝ¨Ü ÖÜáíwWÜÙÜá 14,000 4,000

5. AÇݳÊܘ ¯Ÿí«Ü®ÜWÜÙÜá 10,000 90,000

¯ÁãàiñÜ ÇÝ»ÝíÍÜ 10,000 90,000

6. CñÜÃÜ aÝȤ ÖæãOæWÝÄPæWÜÙÜá 15,000 6,000

¸ÝQ SaÜáìWÜÙÜá 15,000 6,000

7. WæãàaÜÄÓÜáÊÜ BÔ¤WÜÙÜá 80,000 1,23,000

PÜorvÜWÜÙÜá 3,34,000 6,00,000
¿áíñÜÅWÜÙÜá 4,14,000 7,23,000

8. aÝȤ ÖÜãwPæWÜÙÜá 1,000 40,000

ñÝñÝRÈPÜ ÖÜãwPæWÜÙÜá 1,000 40,000

9. ¨ÝÓݤ®ÜáWÜÙÜá 10,000 25,000

ÓÜÃÜPÜá ÓÜíWÜÅÖÜ 10,000 25,000

10. ÊݱÝÄ ŸÃÜñÜPÜRÊÜâWÜÙÜá 4,000 8,000

CñÜÃÜ ÓÝÆWÝÃÜÃÜá 4,000 8,000

11. AÇݳÊܘ ÊÜááíWÜvÜWÜÙÜá 8,000 10,000

ÊÜááíWÜvÜ ±ÝÊÜ£Ô¨Ü ÊæaÜcWÜÙÜá 8,000 10,000

12. ®ÜWܨÜá ÊÜáñÜᤠA¨ÜPæR ÓÜÊÜá®Ý¨ÜÊÜâWÜÙÜá 1,000 2,000

Pæç ÎÆáR 1,000 2,000

P.T.O.
36521/E210 (10) *36521/E210*

8. From the following statements of Sandesh Co. for the year ending 31st March, 2019, You
are required to calculate - (i) Current Ratio (ii) Liquid Ratio (iii) Gross profit ratio
(iv) Operating Cost Ratio (v) Stock Turnover Ratio
Statement of Profit and Loss for the year 2019
Particulars Note Adjs. Amount
I) Continuing Operations
1. Revenue from Operations 1 16,00,000
2. Other Incomes 2 25,000
Total Revenue 16,25,000
3. Less: Expenses
Cost of Materials Consumed 3 7,00,000
Other expenses 4 3,25,000 10,25,000
Profit 6,00,000
Statement of Assets and Liabilities as on 31.3.2019
Particulars Note Adjs. Amount
I) Equity and Liabilities
1. Shareholder’s funds
a) Share Capital 1 5,00,000
b) Reserves & Surplus 2 5,00,000 10,00,000
2. Current Liabilities
Trade Payables 3 2,00,000
Grand total 12,00,000
II) Assets:
1. Non-current Assets
a) Fixed Assets
Tangible Assets 4 6,00,000
2. Current Assets
Inventories 5 3,00,000
Trade Receivables 6 2,00,000
Cash and Equivalents 7 1,00,000 6,00,000
Grand Total 12,00,000

Notes to profit and loss statement

Note Particulars Amount
1. Revenue from operations
Sales (All credit) 16,00,000
16,00,000
2. Other Incomes 25,000
Profit on sale of Assets 25,000

P.T.O.
*36521/E210* (11) 36521/E210

3. Cost of materials cosumed

Opening stock of materials 1,00,000
Add: Purchases (All Credit) 8,00,000
9,00,000
Less: Closing stock of materials 2,00,000
Cost of materials consumed 7,00,000
4. Other expenses
Administrative expenses 2,00,000
Selling and Distribution Expenses 1,00,000
Loss on sale of assets 25,000
3,25,000
Notes to statement of Assets and Liabilities
Note Particulars Amount
1. Share capital
50000 share of Rs.10 each (Equity) 5,00,000
5,00,000
2. Reserves and surplus
General Reserves 3,00,000
Profit and loss 2,00,000
5,00,000
3. Trade Payables
Sundry creditors 2,00,000
2,00,000

4. Tangible Assets
Land and Buildings 3,50,000
Furniture 2,50,000
6,00,000

5. Inventories 3,00,000
Stock 3,00,000

6. Trade Receivables 2,00,000

Sundry Debtors 2,00,000

7. Cash and cash Equivalents 1,00,000

Cash at bank 1,00,000

P.T.O.
36521/E210 (12) *36521/E210*

©®ÝíPÜ 31 ®æà ÊÜÞa…ì 2019 ÃÜí¨Üá ÓÜí¨æàÍÜ PÜí. ¿áÊÜÃÜ ñÜ@Tæ¤WÜÚí¨Ü D A®Üá±ÝñÜWÜÙÜ®Üá° ÇæQRÔÄ
- (i) aÝȤ A®Üá±ÝñÜ (ii) ¨ÜÅÊÜñÜÌ A®Üá±ÝñÜ (iii) Joár ÇÝ»Ü A®Üá±ÝñÜ (iv) PÝÃÜ aÜoáÊÜqPæ ÊæaÜc
A®Üá±ÝñÜ (v) ÎÆáR BÊÜñÜì®Ü A®Üá±ÝñÜ.
2019 ®æà ÊÜÐÜì¨Ü ÇÝ»Ü ÊÜáñÜᤠ®ÜÐÜr ñÜ@Tæ¤
ËÊÜÃÜWÜÙÜá q±Ü³~ Öæãí¨Ý~Pæ Êæãñܤ
I) ÊÜááí¨ÜáÊÜÃæ¨Ü PÝ¿ÞìaÜÃÜOæWÜÙÜá
1. PÝÃÜÂaÜoáÊÜqPæWÜÚí¨Ü Ÿí¨Ü B¨Ý¿á 1 16,00,000
2. CñÜÃæ B¨Ý¿áWÜÙÜá 2 25,000
Joár B¨Ý¿á 16,25,000
3. PÜÙæ¨Ü¨Üáª: ÊæaÜcWÜÙÜá
ŸÙÜÓÜÇÝ¨Ü ÊÜÓÜá¤WÜÙÜ ÊæaÜc 3 7,00,000
CñÜÃæ ÊæaÜcWÜÙÜá 4 3,25,000 10,25,000
ÇÝ»Ü 6,00,000
©®ÝíPÜ 31.3.2019 ÃÜí¨Üá C¨Üªíñæ BÔ¤ ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜ ñÜ@Tæ¤
ËÊÜÃÜWÜÙÜá q±Ü³~ Öæãí¨Ý~Pæ Êæãñܤ
I) CQÌq ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜá
1. ÍæàÃÜá¨ÝÃÜÃÜ ¯˜WÜÙÜá
a) ÍæàÃÜá ŸívÜÊÝÙÜ 1 5,00,000
b) ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 2 5,00,000 10,00,000
2. aÝȤ ÖæãOæWÝÄPæWÜÙÜá
ÊݱÝÄ ±ÝÊÜ£ÓÜñÜPÜRÊÜâ 3 2,00,000
Joár Êæãñܤ 12,00,000
II) BÔ¤WÜÙÜá:
1. aÝȤÁáàñÜÃÜ BÔ¤WÜÙÜá
a) Ô§ÃÝÔ¤WÜÙÜá
WæãàaÜÄÓÜáÊÜ BÔ¤WÜÙÜá 4 6,00,000
2. aÝȤ BÔ¤WÜÙÜá
¨ÝÓݤ®ÜáWÜÙÜá 5 3,00,000
ÊݱÝÄ ŸÃÜñÜPÜRÊÜâWÜÙÜá 6 2,00,000
®ÜWܨÜá ÊÜáñÜᤠA¨ÜPæR ÓÜÊÜá 7 1,00,000 6,00,000
Joár Êæãñܤ 12,00,000

ÇÝ»Ü ÊÜáñÜᤠ®ÜÐÜr TÝñæ¿á q±Ü³~WÜÙÜá:

q±Ü³~ ËÊÜÃÜWÜÙÜá Êæãñܤ
1. PÝ¿áìaÜoáÊÜqPæWÜÚí¨Ü Ÿí¨Ü B¨Ý¿á
ÊÜÞÃÝo (GÆÉÊÜä E¨ÜªÄ) 16,00,000
16,00,000
2. CñÜÃÜ B¨Ý¿áWÜÙÜá 25,000
BÔ¤ ÊÜÞÃÝo©í¨Ü ÇÝ»Ü 25,000

P.T.O.
*36521/E210* (13) 36521/E210

3. ŸÙÜst ÊÜÓÜá¤WÜÙÜ ÊæaÜc

BÃÜí»Ü¨Ü ÎÆáR 1,00,000
PÜãwÔ: SÄà© (GÆÉÊÜä E¨ÜªÄ) 8,00,000
9,00,000
PÜÙæ¨Ü¨Üáª: Aí£ÊÜá ÎÆáR 2,00,000
& 7,00,000
4. CñÜÃÜ ÊæaÜcWÜÙÜá
BvÜÚñÝñܾPÜ ÊæaÜcWÜÙÜá 2,00,000
ÊÜÞÃÝo ÊÜáñÜᤠËñÜÃÜOÝ ÊæaÜcWÜÙÜá 1,00,000
BÔ¤ ÊÜÞÃÝo©í¨Ü ®ÜÐÜr 25,000
3,25,000
BÔ¤ ÊÜáñÜᤠÖæãOæWÝÄPæ ñÜ@T椿á q±Ü³~WÜÙÜá
q±Ü³~ ËÊÜÃÜWÜÙÜá Êæãñܤ
1. ÍæàÃÜá ŸívÜÊÝÙÜ
ÃÜã. 10 ÃÜ 50000 ÍæàÃÜáWÜÙÜá (CQÌq) 5,00,000
5,00,000
2. ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ
ÓÝÊÜޮܠËáàÓÜÆá 3,00,000
ÇÝ»Ü ÊÜáñÜᤠ®ÜÐÜr 2,00,000
5,00,000
3. ÊݱÝÄ ±ÝÊÜ£ÓÜñÜPÜRÊÜâ
ËË«Ü ÓÝÖÜáPÝÃÜÃÜá 2,00,000
2,00,000

4. WæãàaÜÄÓÜáÊÜ BÔ¤WÜÙÜá
»ÜãËá ÊÜáñÜᤠPÜorvÜWÜÙÜá 3,50,000
²àsæãà±ÜPÜÃÜ|WÜÙÜá 2,50,000
6,00,000

5. ¨ÝÓݤ®ÜáWÜÙÜá 3,00,000
ÓÜÃÜPÜá ÓÜíWÜÅÖÜ 3,00,000

6. ÊݱÝÄ ÔÌàPÜÄÓÜñÜPÜRÊÜâ 2,00,000

ËË«Ü ÓÝÆWÝÃÜÃÜá 2,00,000

7. ®ÜWܨÜá ÊÜáñÜᤠA¨ÜPæR ÓÜÊÜá®Ý¨ÜÊÜâWÜÙÜá

¸ÝÂíQ®ÜÈÉ ®ÜWܨÜá 1,00,000
1,00,000
P.T.O.
36521/E210 (14) *36521/E210*

9. From the following statements of Assets and Liabilities of Jadhav and Co., prepare the
funds flow statement after considering the given additional information
a) Depreciation on plant Rs.4000 and Building Rs.4000.
b) Tax paid during the year was Rs. 19000.
c) Interim dividend of Rs.8000 was paid during the year.
Statement of Assets and Liabilities
Particulars Note 2018 2019
Adjs. Amt. Adjs. Amt.
I) Equity and Liabilities
1. Shareholders’ Funds
Share capital 1 1,00,000 1,20,000
Reserves & Surplus 2 30,000 1,30,000 31,000 1,51,000
2. Non-Current Liabilities
Long Term Borrowings 3 20,000 10,000
3. Current Liabilities
Trade payables 4 9,200 6,200
Short term provision 5 16,000 25,200 18,000 24,200
Grand Total 1,75,200 1,85,200
II) Assets:
1. Non-current assets
Tangible assets 6 77,000 72,000
Intangible assets 7 12,000 12,000
Investments 8 30,000 1,19,000 31,000 1,15,000
2. Current Assets
Inventories 9 30,000 23,400
Trade Receivables 10 19,600 31,600
Cash & Equivalents 11 6,600 56,200 15,200 70,200
Grand Total 1,75,200 1,85,200
Notes to Accounts
Note Particulars 2018 2019
1. Share capital
Equity share of Rs.10 each 1,00,000 1,20,000
1,00,000 1,20,000
2. Reserves and surplus
General Reserves 14,000 18,000
Profit and loss 16,000 13,000
30,000 31,000
3. Long term borrowings
8% debentures 20,000 10,000
20,000 10,000

P.T.O.
*36521/E210* (15) 36521/E210

4. Trade payables
Sundry creditors 8,000 5,400
Bills payable 1,200 800
9,200 6,200
5. Short term provisions
Provision for tax 16,000 18,000
16,000 18,000
6. Tangible Assets
Buildings 40,000 36,000
Plant 37,000 36,000
77,000 72,000
7. Intangible Assets
Goodwill 12,000 12,000
12,000 12,000
8. Investments
Long term investments 30,000 31,000
30,000 31,000
9. Inventories
Stock 30,000 23,400
30,000 23,400
10. Trade Receivables
Sundry debtors 17,600 18,400
Bills receivables 2,000 13,200
19,600 31,600
11. Cash and Equivalents
Cash at bank 6,600 15,200
6,600 15,200

P.T.O.
36521/E210 (16) *36521/E210*

D PæÙÜX®Ü hÝ«ÜÊÜ ÊÜáñÜᤠPÜí. ¿áÊÜÃÜ BÔ¤ ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜ ñÜ@Tæ¤WÜÚí¨Ü, ¯˜ ÖÜÄÊÜâ ñÜ@Tæ¤
(±Üqr)¿á®Üá° ñÜ¿ÞÄÔÄ.
a) ÓݧÊÜÃÜ¨Ü ÊæáàÇæ ÃÜã. 4000 ÊÜáñÜᤠPÜorvÜ¨Ü ÊæáàÇæ ÃÜã. 4000 ÓÜÊÜPÜÚ.
b) D ÊÜÐÜì¨ÜÈÉ ±ÝÊÜ£Ô¨Ü ñæÄWæ ÃÜã. 19000.
c) D ÊÜÐÜì¨ÜÈÉ ±ÝÊÜ£Ô¨Ü ÊÜá«ÜÂíñÜÃÜ ÇÝ»ÝíÍÜ ÃÜã. 8000.

ËÊÜÃÜWÜÙÜá q±Ü³~ 2018 2019

Öæãí¨Ý~Pæ Êæãñܤ Öæãí¨Ý~Pæ Êæãñܤ
I) CQÌq ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜá
1. ÍæàÃÜá¨ÝÃÜÃÜ ¯˜WÜÙÜá
ÍæàÃÜá ŸívÜÊÝÙÜ 1 1,00,000 1,20,000
ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 2 30,000 1,30,000 31,000 1,51,000
2. aÝȤÁáàñÜÃÜ ÖæãOæWÝÄPæWÜÙÜá
©à[ÝìÊܘ ÓÝÆWÜÙÜá 3 20,000 10,000
3. aÝȤ ÖæãOæWÝÄPæWÜÙÜá
ÊݱÝÄ ±ÝÊÜ£ÓÜñÜPÜRÊÜâ 4 9,200 6,200
AÇݳÊܘ ¯Ÿí«Ü®ÜWÜÙÜá 5 16,000 25,200 18,000 24,200
Joár Êæãñܤ 1,75,200 1,85,200
II) BÔ¤WÜÙÜá:
1. aÝȤÁáàñÜÃÜ BÔ¤WÜÙÜá
WæãàaÜÄÓÜáÊÜ BÔ¤WÜÙÜá 6 77,000 72,000
WæãàaÜÄÓÜ¨Ü BÔ¤WÜÙÜá 7 12,000 12,000
ÖÜãwPæWÜÙÜá 8 30,000 1,19,000 31,000 1,15,000
2. aÝȤ BÔ¤WÜÙÜá
¨ÝÓݤ®ÜáWÜÙÜá 9 30,000 23,400
ÊݱÝÄ ŸÃÜñÜPÜRÊÜâWÜÙÜá 10 19,600 31,600
®ÜWܨÜá ÊÜáñÜᤠA¨ÜPæR ÓÜÊÜá 11 6,600 56,200 15,200 70,200
Joár Êæãñܤ 1,75,200 1,85,200
TÝñæWÜÚWæ q±Ü³~WÜÙÜá
q±Ü³~ ËÊÜÃÜWÜÙÜá 2018 2019
1. ÍæàÃÜá ŸívÜÊÝÙÜ
ÃÜã. 10 ÃÜ CQÌq ÍæàÃÜáWÜÙÜá 1,00,000 1,20,000
1,00,000 1,20,000
2. ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ
ÓÝÊÜޮܠËáàÓÜÆá 14,000 18,000
ÇÝ»Ü ÊÜáñÜᤠ®ÜÐÜr 16,000 13,000
30,000 31,000
P.T.O.
*36521/E210* (17) 36521/E210

3. ©à[ÝìÊܘ ÓÝÆWÜÙÜá
8% ÓÝƱÜñÜÅWÜÙÜá 20,000 10,000
20,000 10,000
4. ÊݱÝÄ ±ÝÊÜ£ÓÜñÜPÜRÊÜâ
ËË«Ü ÓÝÖÜáPÝÃÜÃÜá 8,000 5,400
±ÝÊÜ£ÓÜñÜPÜR ÖÜáíwWÜÙÜá 1,200 800
9,200 6,200
5. AÇݳÊܘ ¯Ÿí«Ü®ÜWÜÙÜá
ñæÄWæWÝX ËáàÓÜÆá 16,000 18,000
16,000 18,000
6. WæãàaÜÄÓÜáÊÜ BÔ¤WÜÙÜá
PÜorvÜWÜÙÜá 40,000 36,000
ÓݧÊÜÃÜ 37,000 36,000
77,000 72,000
7. WæãàaÜÄÓÜ¨Ü BÔ¤WÜÙÜá
ÓÜá®ÜÊæá 12,000 12,000
12,000 12,000
8. ÖÜãwPæWÜÙÜá
©à[ÝìÊܘ ÖÜãwPæWÜÙÜá 30,000 31,000
30,000 31,000
9. ¨ÝÓݤ®ÜáWÜÙÜá
ÓÜÃÜPÜá ÓÜíWÜÅÖÜ 30,000 23,400
30,000 23,400
10. ÊݱÝÄ ŸÃÜñÜPÜRÊÜâWÜÙÜá
ËË«Ü ÓÝÆWÝÃÜÃÜá 17,600 18,400
ŸÃÜñÜPÜR ÖÜáíwWÜÙÜá 2,000 13,200
19,600 31,600
11. ®ÜWܨÜá ÊÜáñÜᤠA¨ÜPæR ÓÜÊÜá®Ý¨ÜÊÜâ
¸ÝÂíQ®ÜÈÉ ÎÆáR 6,600 15,200
6,600 15,200

10. Prepare cash flow statement from the below given statements of Assets and Liabilities
with additional information.
(i) Dividend paid Rs.3500 (ii) Land was purchased for Rs.10,000 (iii) Goodwill written
off Rs.5000 (iv) Debentures paid off Rs.6000
Statements of Assets and Liabilities as on 31st March
Particulars Note 2015 2016
Adjs. Amt. Adjs. Amt.
I) Equity and Liabilities
1. Shareholders’ Funds
Share capital 1 70,000 74,000
Reserves & Surplus 2 10,040 80,040 10,560 84,560

P.T.O.
36521/E210 (18) *36521/E210*

2. Non-Current Liabilities
Long Term Borrowings 3 12,000 6,000
3. Current Liabilities
Trade payable 4 10,360 11,840
Grand Total 1,02,400 1,02,400
II) Assets:
1. Non-current assets
a) Fixed Assets
Tangible assets 5 20,000 30,000
Intangible assets 6 10,000 30,000 5,000 35,000
2. Current assets
Inverntories 7 49,200 42,700
Trade Receivables 8 14,200 16,900
Cash & Equivalents 9 9,000 72,400 7,800 67,400
Grand Total 1,02,400 1,02,400

Notes to Accounts
Note Particulars 2015 2016
1. Share capital
Equity shares @ Rs.10 each 70,000 74,000
70,000 74,000
2. Reserves and surplus
Profit and loss 10,040 10,560
10,040 10,560
3. Long term borrowings
7% debentures 12,000 6,000
12,000 6,000
4. Trade payables
Sundry creditors 10,360 11,840
10,360 11,840

5. Tangible Assets
Land 20,000 30,000
20,000 30,000

6. Intangible Assets
Goodwill 10,000 5,000
10,000 5,000

P.T.O.
*36521/E210* (19) 36521/E210

7. Inventories
Stock 49,200 42,700
49,200 42,700

8. Trade Receivables
Debtors 14,200 16,900
14,200 16,900

9. Cash and Cash Equivalents

Cash and Equivalents 9,000 7,800
9,000 7,800
D PæÙÜWæ Pæãor BÔ¤ ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜ ñÜ@Tæ¤WÜÚí¨Ü ÊÜáñÜᤠhæãñæWæ ¯àw¨Ü Öæbc®Ü ÊÜÞ×£Áãí©Wæ,
®ÜWܨÜá ÖÜÄÊÜâ ±Üqr¿á®Üá° ñÜ¿ÞÄÔÄ.
(i) ±ÝÊÜ£Ô¨Ü ÇÝ»ÝíÍÜ ÃÜã. 3500 (ii) ÃÜã. 10,000 WÜÚWæ »ÜãËá SÄà©Ô¨æ (iii) ÓÜá®ÝÊæá ñæãvæ¨Üá
ÖÝQ¨Ü᪠ÃÜã. 5000 (iv) ÓÝÆ ±ÜñÜÅWÜÙÜ®Üá° ×í£ÃÜáXÔ¨Ü᪠ÃÜã. 6000.
©®ÝíPÜ 31®æà ÊÜÞaÜìÃÜí¨Üá C¨ÜªíñÜ BÔ¤ ÊÜáñÜᤠÖæãOæWÝÄPæ ñÜ@Tæ¤
ËÊÜÃÜWÜÙÜá ÓÜãaÜ®æ 2015 2016
Öæãí¨Ý~Pæ Êæãñܤ Öæãí¨Ý~Pæ Êæãñܤ
I) CQÌq ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜá
1. ÍæàÃÜá¨ÝÃÜÃÜ ¯˜WÜÙÜá
ÍæàÃÜá ŸívÜÊÝÙÜ 1 70,000 74,000
ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 2 10,040 80,040 10,560 84,560

2. aÝȤÁáàñÜÃÜ ÖæãOæWÝÄPæWÜÙÜá
©à[ÝìÊܘ ÓÝÆWÜÙÜá 3 12,000 6,000
3. aÝȤ ÖæãOæWÝÄPæWÜÙÜá
ÊݱÝÄ ±ÝÊÜ£ÓÜñÜPÜRÊÜâ 4 10,360 11,840
Joár 1,02,400 1,02,400

II) BÔ¤WÜÙÜá:
1. aÝȤÁáàñÜÃÜ BÔ¤WÜÙÜá
a) Ô§ÃÝÔ¤WÜÙÜá
WæãàaÜÄÓÜáÊÜ BÔ¤WÜÙÜá 5 20,000 30,000
WæãàaÜÄÓÜ¨Ü BÔ¤WÜÙÜá 6 10,000 30,000 5,000 35,000
P.T.O.
36521/E210 (20) *36521/E210*

2. aÝȤ BÔ¤WÜÙÜá
¨ÝÓݤ®ÜáWÜÙÜá 7 43,200 42,700
ÊݱÝÄ ŸÃÜñÜPÜRÊÜâWÜÙÜá 8 14,200 16,900
®ÜWܨÜá ÊÜáñÜᤠA¨ÜPæR ÓÜÊÜá 9 9,000 72,400 7,800 67,400
Joár 1,02,400 1,02,400
TÝñæWÜÚWæ ÓÜãaÜ®æWÜÙÜá
ÓÜãaÜ®æ ËÊÜÃÜWÜÙÜá 2015 2016
1. ÍæàÃÜá ŸívÜÊÝÙÜ
ÃÜã. 10 CQÌq ÍæàÃÜáWÜÙÜá 70,000 74,000
70,000 74,000
2. ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ
ÇÝ»Ü ÊÜáñÜᤠ®ÜÐÜr 10,040 10,560
10,040 10,560
3. ©à[ÝìÊܘ ÓÝÆWÜÙÜá
7% ÓÝƱÜñÜÅWÜÙÜá 12,000 6,000
12,000 6,000

4. ÊݱÝÄ ±ÝÊÜ£ÓÜñÜPÜRÊÜâ
ËË«Ü ÓÝÖÜáPÝÃÜÃÜá 10,360 11,840
10,360 11,840

5. WæãàaÜÄÓÜáÊÜ BÔ¤WÜÙÜá
»ÜãËá 20,000 30,000
20,000 30,000

6. WæãàaÜÄÓÜ¨Ü BÔ¤WÜÙÜá
ÓÜá®ÝÊæá 10,000 5,000
10,000 5,000

7. ¨ÝÓݤ®Üá
ÓÜÃÜPÜá ÓÜíWÜÅÖÜ 49,200 42,700
49,200 42,700

8. ÊݱÝÄ ŸÃÜñÜPÜRÊÜâWÜÙÜá
ÓÝÆWÝÃÜÃÜá 14,200 16,900
14,200 16,900

9. ®ÜWܨÜá ÊÜáñÜᤠA¨ÜPæR ÓÜÊÜá®Ý¨ÜÊÜâWÜÙÜá

®ÜWܨÜá ÊÜáñÜᤠA¨ÜPæR ÓÜÊÜá 9,000 7,800
9,000 7,800

P.T.O.
*36521/E210* (21) 36521/E210

SECTION-D
Ë»ÝWÜ & vÜ
Case Study - Compulsory Question (1x15=15)
±ÜÅPÜÃÜ| A«Ü¿á®Ü & PÜvÝx¿á ±ÜÅÍæ°:

11. Following are the statements of Assets and Liabilities of Ugar Sugar Works Ltd. as on 31st
March, 2017 and 2018. You are required to prepare-
(a) Comparative Statement (b) Comment on Liquidity, financial condition and overall position
of the company.
Statements of Assets and Liabilities
Particulars Note 2017 2018
Adjs. Amt. Adjs. Amt.
I) Equity and Liabilities
1. Shareholders’ Funds
Share capital 1 8,00,000 8,00,000
Reserves & Surplus 2 2,00,000 10,00,000 2,50,000 10,50,000
2. Non-Current Liabilities
Long Term Borrowings 3 1,00,000 1,00,000
3. Current Liabilities
Trade payables 4 3,00,000 3,80,000
Grand Total 14,00,000 15,30,000
II) Assets:
1. Non-current assets
a) Fixed Assets
Tangible assets 5 10,50,000 10,70,000
2. Current assets
Current Investments 6 80,000 1,00,000
Inventories 7 1,00,000 1,20,000
Trade Receivables 8 1,50,000 2,00,000
Cash & Equivalents 9 20,000 3,50,000 40,000 4,60,000
Grand Total 14,00,000 15,30,000

P.T.O.
36521/E210 (22) *36521/E210*

Notes to Accounts
Note Particulars 2017 2018
1. Share capital
Equity share capital 6,00,000 6,00,000
Preference Share Capital 2,00,000 2,00,000
8,00,000 8,00,000

2. Reserves and surplus

General Reserves 2,00,000 2,50,000
2,00,000 2,50,000
3. Long term borrowings
12% debentures 1,00,000 1,00,000
1,00,000 1,00,000
4. Trade payable
Bills payable 1,20,000 1,80,000
Sundry creditors 1,80,000 2,00,000
3,00,000 3,80,000
5. Tangible Assets
Furniture 50,000 40,000
Plant and Machinery 5,00,000 4,00,000
Land and Building 5,00,000 6,30,000
10,50,000 10,70,000
6. Current Investments
Temporary Investment 80,000 1,00,000
80,000 1,00,000
7. Inventories
Stock 1,00,000 1,20,000
1,00,000 1,20,000

8. Trade Receivables
Sundry Debtors 1,50,000 2,00,000
1,50,000 2,00,000

9. Cash and Cash Equivalents

Cash in hand 20,000 40,000
20,000 40,000
P.T.O.
*36521/E210* (23) 36521/E210

©®ÝíPÜ 31 ®æà ÊÜÞaÜì 2017 ÊÜáñÜᤠ2018 ÃÜí¨Üá C¨Üªíñæ EWÜÃÜÍÜáWÜÃ… ÊÜP…Õì È.®Ü BÔ¤ ÊÜáñÜá¤
ÖæãOæWÝÄPæ¿á ñÜ@Tæ¤WÜÙÜá D PæÙÜX®Üí£Êæ. ñÝÊÜâ
(a) ñèÆ®ÝñܾPÜ ñÜ@Tæ¤ ñÜ¿ÞÄÔÄ. (b) ¨ÜÅÊÜñÜÌ, ÖÜ|PÝÔ®Ü Ô§£ ÊÜáñÜᤠPÜí±Ü¯¿á Cw¿Þ¨Ü Ô§£¿á ŸWæY
A¼±ÝÅ¿á ¯àwÄ.
BÔ¤ ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜ ñÜ@Tæ¤WÜÙÜá
ËÊÜÃÜWÜÙÜá ÓÜãaÜ®æ 2017 2018
Öæãí¨Ý~Pæ Êæãñܤ Öæãí¨Ý~Pæ Êæãñܤ
I) CQÌq ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜá
1. ÍæàÃÜá¨ÝÃÜÃÜ ¯˜WÜÙÜá
ÍæàÃÜá ŸívÜÊÝÙÜ 1 8,00,000 8,00,000
ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 2 2,00,000 10,00,000 2,50,000 10,50,000
2. aÝȤÁáàñÜÃÜ ÖæãOæWÝÄPæ
©à[ÝìÊܘ ÓÝÆWÜÙÜá 3 1,00,000 1,00,000
3. aÝȤ ÖæãOæWÝÄPæWÜÙÜá
ÊݱÝÄ ±ÝÊÜ£WÜÙÜá 4 3,00,000 3,80,000
Joár Êæãñܤ 14,00,000 15,30,000
II) BÔ¤WÜÙÜá:
1. aÝȤÁáàñÜÃÜ BÔ¤WÜÙÜá
a) Ô§ÃÝÔ¤WÜÙÜá
WæãàaÜÄÓÜáÊÜ BÔ¤WÜÙÜá 5 10,50,000 10,70,000
2. aÝȤ BÔ¤WÜÙÜá
aÝȤ ÖÜãwPæWÜÙÜá 6 80,000 1,00,000
¨ÝÓݤ®ÜáWÜÙÜá 7 1,00,000 1,20,000
ÊݱÝÄ ŸÃÜñÜPÜRÊÜâ 8 1,50,000 2,00,000
®ÜWܨÜá ÊÜáñÜᤠA¨ÜPæR ÓÜÊÜá 9 20,000 3,50,000 40,000 4,60,000
Joár Êæãñܤ 14,00,000 15,30,000

TÝñæWÜÚWæ q±Ü³~WÜÙÜá
ÓÜãaÜ®æ ËÊÜÃÜWÜÙÜá 2017 2018
1. ÍæàÃÜá ŸívÜÊÝÙÜ
CQÌq ÍæàÃÜá ŸívÜÊÝÙÜ 6,00,000 6,00,000
±ÜÅÍÜÓÜö ÍæàÃÜá ŸívÜÊÝÙÜ 2,00,000 2,00,000
8,00,000 8,00,000
2. ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ
ÓÝÊÜޮܠËáàÓÜÆá 2,00,000 2,50,000
2,00,000 2,50,000
3. ©à[ÝìÊܘ ÓÝÆWÜÙÜá
12% ÓÝƱÜñÜÅWÜÙÜá 1,00,000 1,00,000
1,00,000 1,00,000
P.T.O.
36521/E210 (24) *36521/E210*

4. ÊݱÝÄ ±ÝÊÜ£ÓÜñÜPÜRÊÜâWÜÙÜá
PæãvÜñÜPÜR ÖÜáíwWÜÙÜá 1,20,000 1,80,000
ËË«Ü ÓÝÖÜáPÝÃÜÃÜá 1,80,000 2,00,000
3,00,000 3,80,000
5. WæãàaÜÄÓÜáÊÜ BÔ¤WÜÙÜá
²àsæãà±ÜPÃÜ |Ü 50,000 40,000
ÓݧÊÜÃÜ ÊÜáñÜᤠ¿áíñÜÅWÜÙÜá 5,00,000 4,00,000
»ÜãËá ÊÜáñÜᤠPÜorvÜ 5,00,000 6,30,000
10,50,000 10,70,000
6. aÝȤ ÖÜãwPæWÜÙÜá
ñÝñÝRÈPÜ ÖÜãwPæWÜÙÜá 80,000 1,00,000
80,000 1,00,000
7. ¨ÝÓݤ®ÜáWÜÙÜá
ÓÜÃÜPÜá ÓÜíWÜÅÖÜ 1,00,000 1,20,000
1,00,000 1,20,000

8. ÊݱÝÄ ŸÃÜñÜPÜRÊÜâWÜÙÜá
ËË«Ü ÓÝÆWÝÃÜÃÜá 1,50,000 2,00,000
1,50,000 2,00,000

9. ®ÜWܨÜá ÊÜáñÜᤠA¨ÜPæR ÓÜÊÜá®Ý¨ÜÊÜâ

®ÜWܨÜá Pæç ÎÆáR 20,000 40,000
20,000 40,000

_______________________

P.T.O.