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

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Question

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

Options

  • (a) an auditor 

  • (b) a secretary

  • (c) a finance manager 

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Solution

(c) a finance manager

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2015-2016 (March)

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Normally _________ gives advice to the Board of directors in respect of financial matters.  


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


Under which heads the following items are shown in the Balance Sheet of a company:

(i) Calls-in-Arrears

(ii) Commission Received in Advance

(iii) Debentures

(iv) Stores and Spare Parts

(v) Land and Building

(vi) Forfeited Shares Account?


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


Under which major headings and sub-headings the following items will be shown in the Balance Sheet of a company as per schedule III of Companies Act, 2013?

(i) Provision for Employee Benefits.
(ii) Calls-in-Advance.


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?


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.


From the following information, calculate Change in Inventory of Finished Goods: Opening Inventory and Closing Inventory of Finished Goods ₹2,00,000 and ₹1,75,000 respectively.


From the following information, calculate Change in Inventory of Work-in-Progress:

Opening and Closing Work-in-Progress ₹1,50,000 and ₹1,45,000 respectively.


From the following information, calculate Change in Inventory of Stock-in-Trade: Opening and Closing Stock-in-Trade ₹5,00,000 and ₹4,50,000 respectively.


From the following information compute the amount to be shown in Note to Accounts on Employees Benefit Expenses: Wages ₹ 5,40,000; Salaries ₹ 7,20,000; bonus ₹ 1,05,000; Staff Welfare Expenses ₹ 60,000 and Business Promotion Expenses ₹ 50,000.


Under which line item (major head) of the Statement of Profit and Loss of a financial company will the following be shown:
(i) Interest on Loans Given:

(ii) Gain (Profit) on Sale of Securities;

(iii) Loss on Sale of Fixed Assets;

(iv) Interest paid on Deposits;

(v) Depreciation on Computers;

(vi) Goodwill Written off;

(vii) Commission paid for Deposit Mobilisation; and

(viii) Repairs Expenses?


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?


For optimal procurement of funds, a finance manager identifies different available sources and compares those items in terms of cost and associated risks. Identify concept highlighted in the above lines.


The foremost objective of financial management is :


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