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Tamil Nadu Board of Secondary EducationHSC Commerce Class 12

The financial statements do not exhibit - Accountancy

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Question

The financial statements do not exhibit

Options

  • Non-monetary data

  • Past data

  • Comparative statement

  • Standard costing

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Solution

Non-monetary data

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Chapter 8: Financial Statement Analysis - Multiple choice questions [Page 285]

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Samacheer Kalvi Accountancy [English] Class 12 TN Board
Chapter 8 Financial Statement Analysis
Multiple choice questions | Q I 4. | Page 285

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Short Answer Question

State the meaning of financial statements?


Under which heads the following items are classified or shown on the Assets part of the Balance Sheet of a copany: (i) Loose Tools; (ii) Bills Receivable; (iii) Sundry Debtors: and (iv) Advances Recoverable in Cash?


Expenses for a business for the first year were ₹ 80,000. In the second year, it was increased to ₹ 88,000. What is the trend percentage in the second year?


Which of the following statements are false?

  1. When all the comparative figures in a balance sheet are stated as percentage of the total, it is termed as horizontal analysis.
  2. When financial statements of several years are analysed, it is termed as vertical analysis.
  3. Vertical Analysis is also termed as time series analysis.

What are the items shown under the heading 'Reserves and Surplus'?


What are the uses and importance of financial statements?


What are the items shown under the heading of "Current assets" in the balance sheet?


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


Nitya, Shreya and Ishita are partners in a firm. They share profits in the ratio of 5: 3 : 2. Their fixed capitals are ₹ 1,80,000;  ₹ 1,60,000 and  ₹ 2,00,000 respectively. For the year ending 31st March 2022, Nitya withdrew ₹ 7,500 at the end of every quarter.

The average number of months for which interest on drawings will be calculated will be:


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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