UNIT-IV

5. a) What is Funds Flow Statement? Distinguish between cash flow

and funds flow statements 8
OR
b) Calculate the Funds from oerations from the following !"#
a$c 8
Dr Profit and Loss a/c Cr
!articulars %mount !articulars %mount
&o Salaries
&o 'ent
&o Dereciation
on !lant
&o !rinting "
(achiner)
&o !reliminar)
*+enses
Written ,ff
&o -ood Will
Written ,ff
&o !ro.ision for
ta+
&o !roosed
Di.idend
&o /et !rofit

50111
20111
50111
20111
30111
20111
40111
50111
340111
550111
666666666
7) -ross rofit
7) !rofit on sale
of 7uildings
7oo8
9alue :10111
Sold for :50111
66666666
510111
50111
;;;;;;
550111
666666666

UNIT-V
5. a) What do )ou mean b) 'atio? Discuss the imortance of 'atio
%nal)sis 8
OR
b) From the following financial statements of < #td for the )ear
ended 2:.12.31:10 )ou are re=uired to rearrange the items for
the urose of financial anal)sis and also comute the following
'atios0 :) Stoc8 &urn ,.er 'atio0 3) Fi+ed %ssets &urn ,.er
'atio0 2) Debtors &urn ,.er 'atio 8

[MPRBA-105/MPRBARM!-105/MPCBA-105"
MBA# MBA RM! $ MBA CMU! D%&R%% %'AMINATION
I TRIM%(T%R
)INANCIAL ACCOUNTIN& AND ANAL*(I(
>*ffecti.e from the admitted batch 31:1?::)
Ti+,- . /o0rs Ma12Mar3s- 40
---------------------------------------------------------------------------------------------------
Instr0ctions- %ll arts of the unit must be answered in one lace onl).
Figures in the right hand margin indicate mar8s allotted.
666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666
(%CTION-A
:. %nswer an) )IV% of the following@
*ach answer should not e+ceed one age. >5 + 4 A31)
a) Financial %ccounting
b) %ccounting Con.entions
c) &rial 7alance
d) 7alance Sheet
e) Funds from oerations
f) Cash Flow Statement
g) 'atio %nal)sis
h) #e.erage 'atios
(%CTION-B
%nswer the following@
UNIT-I
3. a) What do )ou mean b) %ccounting !rincile? Discuss .arious
%ccounting !rinciles 8
OR
b) Who are the users of accounting information? Discuss their
re=uirements of accounting information 8
UNIT-II
2. a) What are the obBecti.es of &rial 7alance? *+lain the rocedure
for rearing &rial 7alance 8
OR
b) From the following information reare a &rial 7alance of
(ahesh " Co for the )ear ended 2:612631:1 8
Caital
,en Stoc8
!urchases
Drawings
Carriage inwards
Sales
Sundr) Debtors
Sundr) Creditors
Carriage ,utwards
Salaries
Cash in Cand
Cash at 7an8
Factor) 'ent
Dnsurance
7ills 'ecei.able
Furniture
(achiner)
7ills !a)able
,ffice 'ent
(anufacturing Wages
!ro.isions for Doubtful Debts
(anufacturing *+enses
-eneral *+enses
510111
310511
580111
E0311
:0511
:0410511
320511
:40211
:0E11
:50111
511
30311
40111
:0311
50211
:10111
380111
40311
30111
3:0511
:0111
:0511
50411
UNIT-III
4. a) What do )ou understand b) financial statements? *+lain the
rocedure for rearing financial statements 8
OR
b) From the following &rial 7alance0 reare &rading %$c0 ! " #
%$c and 7alance Sheet of 'aBesh " Co for the )ear ended
2:612631:1 8
Additiona5 Infor+ation--
:. Closing stoc8 was 's.5E111 as on 2:612631:1
3. Dereciation on !lant " (achiner) F :1G0 Fi+tures "
Fittings F 5G
2. !reaid Dnsurance 's.511
4. !reaid Salar) 's.511
5. ,utstanding Dnterest 's.3511
5. !ro.ision for 7ad debts is to be maintained F 5G
Debit 's. Credit 's.
,ening stoc8
Caital %$c
!lant " (achiner)
Sundr) Creditors
Fi+tures " Fittings
Discount 'ecei.ed
Freehold !remises
7an8 ,.er Draft
!urchases
Sundr) Debtors
!ro.isions for bad Debts
Salaries
!urchase returns
Sales
(anufacturing *+enses
(anufacturing Wages
Carriage Dnwards
Carriage ,utwards
%dministrati.e *+enses
7ad debts
Dnterest and ban8ing charges
Discount allowed
Dnsurance
Cash in 7an8
Cash Dn Cand
450111
850111
E0511
E50111
:0510111
550111
:40111
:50111
210111
30111
30:11
:10111
E51
535
E51
:0511
5H5
:51
;;;;;;;;;;
40H501E1
H10111
410111
20511
310111
20111
:0511
202E01E1
40H501E1
Ba5anc, (6,,t as on .120.27010
#iabilities %mount %ssets %mount
Share Caital
Dssued and full)
aid u 510111
*.Shares F :1
-eneral reser.e
!rofit " #oss a$c
Sundr) Creditors
50110111

40110111
:0510111
30110111
66666666666
:30510111
666666666666
#and " 7uildings
!lant "
(achiner)
Stoc8
Sundr) Debtors
Cash and 7an8
7alance
50110111
30110111
:0510111
30510111
:0510111
66666666666
:30510111
66666666666
Tradin8 and Profit $ Loss A/c
Dr for t6, 9,ar ,ndin8 .120.27010 Cr
!articulars %mount !articulars %mount
&o ,ening
Stoc8
&o !urchases
&o -ross rofit
&o Selling and
Distribution
&o
%dministration
*+enses
&o Finance
e+enses
&o /et rofit
30510111
:10510111
50510111
666666666666
:H0510111
666666666666
:0110111
30210111
310111
20510111
66666666666
E0110111
7) Sales
7) Closing Stoc8
7) -ross rofit
7) rofit on sale
of fi+ed assets
:80110111
:0510111
666666666666
:H0510111
666666666666
50510111
510111
6666666666666
E0110111
I5:052055$D&$3:1J
Ba5anc, (6,,t as on .120.27010
#iabilities %mount %ssets %mount
Share Caital
Dssued and full)
aid u 510111
*.Shares F :1
-eneral reser.e
!rofit " #oss a$c
Sundr) Creditors
50110111

40110111
:0510111
30110111
66666666666
:30510111
666666666666
#and " 7uildings
!lant "
(achiner)
Stoc8
Sundr) Debtors
Cash and 7an8
7alance
50110111
30110111
:0510111
30510111
:0510111
66666666666
:30510111
66666666666
Tradin8 and Profit $ Loss A/c
Dr for t6, 9,ar ,ndin8 .120.27010 Cr
!articulars %mount !articulars %mount
&o ,ening
Stoc8
&o !urchases
&o -ross rofit
&o Selling and
Distribution
&o
%dministration
*+enses
&o Finance
e+enses
&o /et rofit
30510111
:10510111
50510111
666666666666
:H0510111
666666666666
:0110111
30210111
310111
20510111
66666666666
E0110111
7) Sales
7) Closing Stoc8
7) -ross rofit
7) rofit on sale
of fi+ed assets
:80110111
:0510111
666666666666
:H0510111
666666666666
50510111
510111
6666666666666
E0110111
I5:052055$D&$3:1J