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Sem - VI FR 0 FSA (Ratio 0 Intro.) Sample Test

1. The document provides information to construct a comparative statement of fixed assets from 2022 to 2020 and prepare a common-size balance sheet for Pushpa Ltd for the years 2022 and 2023. 2. It includes a trend analysis table to calculate the value of fixed assets in 2022 given the percentages from 2020 to 2022 and asks to prepare a common-size balance sheet showing the percentages of each item for Pushpa Ltd for 2022 and 2023. 3. It also provides two calculation questions - to calculate the average collection period from given inventory, receivables and cost of goods sold information and to find the missing sales figures and trends for X Ltd from 2010 to 2014 using the data provided.

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Amit Singh
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81 views1 page

Sem - VI FR 0 FSA (Ratio 0 Intro.) Sample Test

1. The document provides information to construct a comparative statement of fixed assets from 2022 to 2020 and prepare a common-size balance sheet for Pushpa Ltd for the years 2022 and 2023. 2. It includes a trend analysis table to calculate the value of fixed assets in 2022 given the percentages from 2020 to 2022 and asks to prepare a common-size balance sheet showing the percentages of each item for Pushpa Ltd for 2022 and 2023. 3. It also provides two calculation questions - to calculate the average collection period from given inventory, receivables and cost of goods sold information and to find the missing sales figures and trends for X Ltd from 2010 to 2014 using the data provided.

Uploaded by

Amit Singh
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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GOBIND KUMAR JHA 9874411552

B. Com. (Semester – VI)


FR & FSA (Ratio & Introduction)
Sample Test
1) From the following ‘Trend Analysis’ construct the comparative statement of Fixed Assets in absolute
value taking 2019 as the base year.
Trend Percentage Corresponding Value of FA in 2022
2020 2021 2022 ₹
(%) (%) (%)
90 80 70 14,000 Goodwill
125 160 180 5,40,000 Land and Building
110 125 160 4,80,000 Plant
120 200 230 4,60,000 Machinery
105 115 120 60,000 Furniture

2) From the following information, prepare a Common-Size Balance Sheet for the year 2022 and 2023.
Balance Sheet of Pushpa Ltd.
Liabilities 2022 (₹) 2023 (₹) Assets 2022 (₹) 2023 (₹)
Equity Share Capital 2,00,000 2,00,000 Fixed Assets 3,00,000 4,00,000
10% Preference Share Investments 2,00,000 2,00,000
Capital 1,00,000 1,00,000 Current Assets 5,00,000 6,00,000
Reserve & Surplus 3,00,000 4,00,000
Secured Loan 2,00,000 2,00,000
Unsecured Loan 1,00,000 1,00,000
Current Liabilities 1,00,000 2,00,000
10,00,000 12,00,000 10,00,000 12,00,000

3) A) Calculate the Average Collection Period from the following details assuming 360 effective days in a
year:
Average Inventory - ₹ 3,60,000
Receivables - ₹ 2,40,000
Cost of Goods Sold is 5 times the inventory
1
GP Ratio = 6 and Credit Sales to Total Sales = 80%.

B) Find the sales of the base period and other missing data from the following figures of X Ltd.
Year 2010 2011 2012 2013 2014
Sales (₹’000) 1980 ? 2805 3140 3798
Trend (%) 110 130 ? ? ?

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