RGU Question Paper Commerce Semester VI 2021: Financial Analysis and Reporting (New)

 June – 2021

B.Com. (VI Semester) Examination

Commerce

Paper: BCM – 604 (Gr.-C) New Course

(Financial Analysis and Reporting)

Full Marks : 80

Pass Marks : 35%

Time : Three Hours

Notes: (i) Read the questions carefully, follow the instructions and answer accordingly.

(ii) The figures in the margin indicate full marks for the questions.

Section- I

1. Answer the following questions: 2X5=10

(a) Define Financial Statement.

(b) State two objectives of financial analysis.

(c) What do you mean by investing activities?

(d) Give two reasons of increase in working capital.

(e) What is window dressing?

Section-II

2. Answer any Four questions from the following: 5X4=20

(a) Distinguish between common size and comparative statement.

(b) Calculate Funds from operation with imaginary figures.

(c) Explain in brief the contexts of annual reports.

(d) Explain the advantages of financial analysis.

(e) List out five sources of funds.

(f) Distinguish between Income Statement and Balance Sheet.

Section- III

3. Answer any Five questions from the following: 10X5=50

a) Telecom India Ltd serves you the following balance sheet for period ended 31st March, 2021.

Prepare a Common Size Statement.

(b) What is cash flow statement? Give its format with imaginary figures.

c) Draw a schedule of changes in working capital from the following information.

Balance Sheet as on 31.03.2020/21

(d) Describe any two economic scams in financial reporting after 2000 A.D.

(e) Distinguish between cash flow statement and Fund Flow Statement.

(f) Elaborate limitations financial statements.

(g) Prepare a funds flow statement and schedule of change in working capital from the following information :-

Balance Sheet of ABC Company Ltd.

Additional Information:-

i) Rs. 50,000 depreciation has been charged on Plant and machinery during 2014.

ii) A part of Machinery was sold for Rs. 8,000/- during the year 2014. It had cost Rs. 12,000; depreciation of Rs. 7,000 had been provided on it.