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In: Computers and Technology

Submitted By kirankadam
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FRA Test 1
Q1)Based on the following information, prepare Balance Sheet of Dhoni Ltd. As on 31st March, 2006. Explain your working and assumptions: (15) Current Ratio | 2.5 | Liquidity Ratio | 1.5 | Net Working Capital | Rs 8,00,000 | Stock turnover Ratio | 5 | Turnover Ratio to Net Fixed Assets (COGS/FA) | 2 | Ratio of Gross Profit to sales | 20% | Average debt collection period | 2.4 Months | Fixed Assets to Net worth | 0.80 | Long term Debt to Capital and Reserve | 7/25 | Or
Q1) What are Accounting Ratios ? How can the accounting ratios be classified ? Enumerate any Two Ratios covered by each classification. (15) Q2) Show how will you deal with the following adjustments at the time of preparation of final accounts of a Ltd. Company: (15) 1. I-Tax assessment for the year has been completed for a gross demand of Rs. 82,000. Trial Balance shows: 2. Share Capital of Rs. 3,00,000 is represented by 1,000, 9%. Cumulative preference shares of Rs. 100 each fully paid up and balance by Equity- No effect has been given to Board Resolution forfeiting 400 Equity shares of Rs. non- payment of final call of Rs. 5 per shares * 5,000 of the equity shares were issued for consideration other than cash as fully paid items from Trial Balance- Share Capital Rs. 3,00,000 calls in arrears Rs. 2,000 * Preference dividends are in arrears for 3 years (show schedule of share capital)
Or
Q2) Explain the following Ratios: (15) 1. Debt- Equity Ratio. 2. Return on Capital Employed 3. Capital Gearing Ratio. Q3) The following is the trial balance of Z Ltd. As on 31st March 2006 (15) Particulars | Rs. (Lakhs) | Particulars | Rs. (Lakhs) | Land and Building | 45.00 | Equity Share Capital | 25.00 | Plant and Machinery | 38.00 | 10% Debentures | 20.00 | Debtors | 45.00 | General

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