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महाराष्ट्र राज्य शिक्षण मंडळएचएससी वाणिज्य (इंग्रजी माध्यम) इयत्ता १२ वी

Advice to Board of Directors in Respect of Financial Matter is Given by _______.

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प्रश्न

Advice to Board of Directors in respect of financial matter is given by _______.

पर्याय

  • (a) an auditor 

  • (b) a secretary

  • (c) a finance manager 

MCQ
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उत्तर

(c) a finance manager

shaalaa.com
  या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
2015-2016 (March)

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संबंधित प्रश्‍न

What are the main objectives of financial management? Briefly explain.


Under which of the major heads will the following items be shown while preparing Balance Sheet of a company, as per Schedule III of the Companies Act, 2013:

(i) Unamortised Loss on Issue of Debentures (To be written off after 12 months from the date of Balance Sheet)

(ii) 10% Debentures

(iii) Stock-in-Trade

(iv) Cash at Bank

(v) Bills Receivable

(vi) Goodwill

(vii) Loose Tools

(viii) Truck

(ix)  Provision for Tax; and

(x) Sundry Creditors?


Under which heads will the following items be shown in the Balance Sheet of a Company

(i) Bank Balance

(ii) Investments (Long-term)

(iii) Outstanding Salary

(iv) Authorised Capital

(v) Bills Payable

(vi) Unclaimed Dividents

(vii) Shares Option Outstanding Account

(viii) General Reserve; and

(ix) Subsidy Reserve?


Under which heads are the following shown in a company's Balance Sheet:

(i) Public Deposits

(ii) Office Furniture

(iii) Prepaid Rent

(iv) Outstanding Salaries

(v) Computer Software

(vi) Interest Accrued on Investment

(vii) Trade Payables payable after 12 months from the date of Balance Sheet?


Identify the major heads under which the following items will be shown in the Balance Sheet of a company as per Schedule III of Companies Act, 2013:

(i) Provision for Tax

(ii) Loan payable on demand

(iii) Computer and related equipment

(iv) Goods acquired for trading


How are the following items shown while preparing Balance Sheet of a company:

  1. Surplus, i.e., Balance in Statement of Profit and Loss (Dr.);
  2. Interest accrued and due on Debentures;
  3. Computer Software under development;
  4. Interest accrued on Investment
  5. Arrears of dividends on Cumulative Preference Shares?

Hero Ltd. has raised following long-term loans on 1st April, 2018:

10,000; 10% Debentures of ₹ 100 each redeemable in four equal yearly 
installments beginning 1st July, 2019 10,00,000
11% Bank Loan from SBI repayable after 5 years 20,00,000
Interest on Debentures and Bank Loan has not yet been paid.  

How will be the above items shown in the Balance Sheet of the company as at 31st March, 2019?


From the following information extracted from the books of Howrach Ltd., prepare Balance Sheet of the company as at 31st March, 2026, as per Schedule III of the Companies Act, 2013:

  (₹ in '000)   (₹ in '000)
Long-term Borrowings 1,000 Property, Plant and Equipment 1,600
Trade Payable 60 Inventories 40
Share Capital 800 Trade Receivables 160
Reserves and Surplus 180 Cash and Cash Equivalents 240

Prepare Balance Sheet of HP Ltd. as at 31st March, 2026 from the following information:

   
Equity Share Capital 20,00,000 Workmen Compensation Reserve 1,00,000
12% Preference Share Capital 10,00,000 Surplus, i.e., Balance in Statement of Profit and Loss (Cr.) 3,00,000
Fixed Assets (At cost) 46,60,000 Stock 6,00,000
Accumulated Depreciation 16,60,000 Sundry Debtors 8,00,000
Investments 4,00,000 Cash 1,50,000
Current Liabilities 8,00,000  Loans and Advances 50,000
12% Debentures 6,00,000 Provision for Taxation 2,00,000

Calculate Cost of Materials Consumed from the following:

Opening Inventory of Materials ₹2,50,000; Finished Goods ₹1,00,000; Closing Inventory of Materials ₹2,25,000; Finished Goods ₹75,000; Raw Material purchased during the year ₹15,00,000.


Calculate Cost of Materials Consumed from the following:
Opening Inventory of Materials ₹3,50,000; Finished Goods ₹75,000; Stock-in-Trade ₹2,00,000; Closing Inventory of: Materials ₹3,25,000; Finished Goods ₹85,000; Stock-in-Trade ₹1,50,000; Purchases during the year: Raw Material ₹17,50,000; Stock-in-Trade ₹9,00,000.


Out of the Following, identify the items that are shown in the Note to Accounts on Finance Costs:
(i) Interest paid on Borrowing from prince Finance Ltd.;
(ii) Interest paid on Term Loan to Bank;
(iii) Interest paid on Public Deposits;
(iv) Loss on Issue of Debentures Written off; and
(v) Bank Charges.


Under which line item (major head) of the Statement of Profit and Loss of non-financial company will the following be shown:
(i) Sale of Goods;

(ii) Revenue from Services Rendered;

(iii) Interest Earned;

(iv) Gain (Profit) on Sale of Assets;

(v) Purchases of Stock-in-Trade;

(vi) Salaries and Wages;

(vii) Interest paid to Bank;

(viii) Carriage Outward?


What is the role and function of Financial Management?


Other things remaining the same, an increase in the tax rate on corporate profit will : 


Financial management is based on three broad financial decisions. What are these?


What are the objectives of financial management?


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