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Which of the following is not a part of Finance Cost (in Statement of Profit and Loss)? - Accounts

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प्रश्न

Which of the following is not a part of Finance Cost (in Statement of Profit and Loss)?

पर्याय

  • Bank Charges

  • Interest Paid on Debentures

  • Interest Paid on Public Deposits

  • Loss on Issue of Debentures

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उत्तर

Bank Charges

Explanation:

Bank Charges are included in the other costs section of the profit and loss statement.

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  या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
पाठ 9: Financial Statements of Companies - OBJECTIVE TYPE QUESTIONS [पृष्ठ ९.७४]

APPEARS IN

डी. के. गोएल Accountancy Volume 1 and 2 [English] Class 12 ISC
पाठ 9 Financial Statements of Companies
OBJECTIVE TYPE QUESTIONS | Q (A) 44. | पृष्ठ ९.७४

संबंधित प्रश्‍न

State any objective of Financial Statement Analysis’.


Long Answer Question

Prepare the format of balance sheet and explain the various elements of balance sheet.


From the following information prepare the balance sheet of Jam Ltd. as per the (revised) Schedule VI:

Inventories Rs. 7,00,000; Equity Share Capital Rs. 16,00,000; Plant and Machinery Rs. 8,00,000; Preference Share Capital Rs. 6,00,000; General Reserves Rs. 6,00,000; Bills payable Rs. 1,50,000; Provision for taxation Rs. 2,50,000; Land and Building Rs. 16,00,000; Noncurrent Investments Rs. 10,00,000; Cash at Bank Rs. 5,00,000;Creditors Rs. 2,00,000; 12% Debentures Rs. 12,00,000.


What are the major heads in the Equity and Liabilities part of the Balance Sheet as per Schedule III?  


Consider the following statements.

Statement 1 - "Financial statements are primarily directed towards the needs of owners"

Statement 2 - "Financial statements are primarily not directed towards the needs of owners"


What are the limitations of financial statements?


What are the components of income statement?


The financial statements of a business enterprise include ______.


‘Freedom to Choose of method of depreciation’ refers to which limitation of financial statement analysis.


Rudra, Dev and Shiv were partners in a firm sharing profits in the ratio of 5 : 3 : 2. Their fixed capitals were ₹ 6,00,000, ₹ 4,00,000 and ₹ 2,00,000 respectively. Besides his capital Shiv had given a loan of ₹ 75,000 to the firm. Their partnership deed provided for the following:

  1. Interest on capital @ 9% p.a.
  2. Interest on partner's drawings @ 12% p.a.
  3. Salary to Rudra ₹ 30,000 per month and to Dev ₹ 40,000 per quarter.
  4. Interest on Shiv's loan @ 9% p.a.

During the year Rudra withdrew ₹ 50,000 at the end of each quarter; Dev withdrew ₹ 50,000 in the beginning of each half year and Shiv withdrew ₹ 70,000 at the end of each half year.

The profit of the firm for the year ended 31-3-2022 before allowing interest on Shiv's loan was ₹ 7,06,750.

How much amount of net profit will be transferred to Profit and Loss Appropriation A/c?


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