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Tamil Nadu Board of Secondary EducationHSC Commerce Class 12

Which of the following statement is not true?

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Question

Which of the following statement is not true?

Options

  • All the limitations of financial statements are applicable to financial statement analysis also.

  • Financial statement analysis is only the means and not an end.

  • Expert knowledge is not required in analyzing the financial statements

  • Interpretation of the analysed data involves personal judgment.

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Solution

Expert knowledge is not required in analyzing the financial statements

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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 7. | Page 285

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Long Answer Question

Explain the process of preparing income statement and balance sheet.


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Inventories Rs. 14,00,000; Equity Share Capital Rs. 20,00,000; Plant and Machinery Rs. 10,00,000; Preference Share Capital Rs. 12,00,000; Debenture Redemption Reserve Rs. 6,00,000; Outstanding Expenses Rs. 3,00,000; Proposed Dividend Rs. 5,00,000; Land and Building Rs. 20,00,000; Current Investments Rs. 8,00,000; Cash Equivalent Rs. 10,00,000; Short term loan from Zaveri Ltd. (A Subsidiary Company of Twilight Ltd.) Rs. 4,00,000; Public Deposits Rs. 12,00,000.


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Under which head and how are the following items shown in the Balance Sheet of a company under Schedule III:

(i) Calls-in-Arrears;  (ii)  Share Application Money Pending Allotment; (iii) Unpaid Dividend; and (iv) Dividend not paid on Cumulative Preference Shares?


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Statement 2 - "Financial statements are not the end products of accounting process"


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Securities Premium is shown under which head in the Balance Sheet ?


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Following is their Profit & Loss Appropriation Account:

Particulars (₹) Particulars (₹)
To Interest on Capital   By Profit & loss account (After manager’s commission) ___(2)___
Richa ______    
Anmol ______    
To Anmol’s Salary A/c 12,500    
To Profit transferred to:      
Richa’s Capital A/C (1) ___(1)___    
Anmol’s Capital A/c ______    
  ______   ______

The amount to be reflected in blank (2) will be: 


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