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Which of the following statements is not true? - Accountancy

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प्रश्न

Which of the following statements is not true?

विकल्प

  • Notes and schedules also form part of financial statements.

  • The tools of financial statement analysis include common-size statement

  • Trend analysis refers to the study of movement of figures for one years

  • The common-size statements show the relationship of various items with some common base, expressed as percentage of the common base.

MCQ
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उत्तर

Trend analysis refers to the study of movement of figures for one years

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  क्या इस प्रश्न या उत्तर में कोई त्रुटि है?
अध्याय 8: Financial Statement Analysis - Multiple choice questions [पृष्ठ २८५]

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सामाचीर कलवी Accountancy [English] Class 12 TN Board
अध्याय 8 Financial Statement Analysis
Multiple choice questions | Q I 1. | पृष्ठ २८५

संबंधित प्रश्न

Give one word/term/phrase for the following statement.

An asset which can be converted into cash immediately.


One of the objectives of ‘Financial Statements Analysis’ is to identify the reasons for change in the financial position of the enterprise, State two more objectives of this analysis.


State any one limitation of Analysis of Financial Statement.


State the significance of Analysis of Financial Statements to the ‘Lenders’.


State true or false with reason.

Gross Profit depends upon Net Sales.


Following incomplete information is available from the records maintained by Mr. Premnath.

Particulars

1.4.2009
Rs.

31.3.2010
Rs.

Cash Balance

Bank Balance

Sundry Debtors

Stock

Furniture

Creditors

10% Bank Loan

12,000

26,000

20,000

24,000

24,000

20,000

20,000

13,000

30,000

26,000

26,000

24,000

20,000

20,000

Additional Information :

(1) Mr. Premnath introduced additional capital in the business amounted to Rs 15,000 on 1st January, 2010.

(2) He has paid life insurance premium Rs 10,000 from the business account and withdrawn goods worth Rs 5,000 for his personal use.

(3) Write off Rs 1,000 as bad debts and maintain reserve for doubtful debts at 5% on remaining debtors.

(4) Provide depreciation at 5% p.a. on furniture.

(5) The closing balance of sundry creditors has been overvalued by Rs 2,000 in the books of account.

(6) Provide Interest on Capital and Bank Loan @ 10% p.a.

Prepare :

(i) Statement of Affairs as on 1.4.2009.

(ii) Statement of Affairs as on 31.3.2010.

(iii) Statement of Profit or Loss for the year ended 31st March, 2010. 


Answer the following in brief :
What do you mean by analysis of financial statements?

 

Answer the following in brief :
State any three limitations of Analysis of financial statement.


Give one word/term/phrase for the following statement.

Statement showing changes in cash and cash equivalent during a particular period.


State true or false with reason.

Ratio analysis measures profitability efficiency and financial soundness of the business.


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