Instruction: Answer the following using the data given in each problem.

Disregard the
comma as they were used in India and for me to know how sharp you are in dealing
with numbers, the denomination is rupee represent by a sign Rs. The exam is 20 points
in all and for reference the following are the grading system.

You may use another word file to show your solution and answer. Write your name and
section.

Goodluck.

19 17 15 13
Sco - - - -
re 20 18 16 14 12 11 10 9 8 7 6 5 4 3 2 1 0
Gra 1. 1. 1. 1. 2. 2. 2. 2. 3. 3. 3. 3. 4. 4. 4. 4. 5.
de 00 25 50 75 00 25 50 75 00 25 50 75 00 25 50 75 00

Case 1 Case II Case III

Capital Turnover 1.5 TIMES 1.33 TIMES 1.71 TIMES
Ratio
Net Operating Profit 25% 26.67% 20%
Ratio
ROI 37.5% 35.47% 34.2%

Bonus 1 point: Ano ang paboritong ulam ni Lapu lapu? SINIGANG SA ISDA SA
MANGGA

Answer:

ROI Increase/Decrease in ROI

a. 36% a. Increase by 6%

b. 24% b. Decrease by 6%

c. 40% c. Increase by 10%

d. 20% d. Decrease by 10%

Bonus 1 point: Si Efren ay may dalawang binti, si Pedro ay may 2 ring binti, ilang lahat
ang binti?

a. 35 b. 6 c. 80 d. 18.5
Answer:

Company A

Formula: (Operating Profit/Capital Employed) x 100

Given: Operating Profit = 500,000 x 0.05 = 25,000

Capital Employed = 600,000 / 5 = 100,000

Returned on Capital Employed = (Operating Profit/Capital Employed) x 100

=(25,000/100,000) X 100

=0.25 X 100

= 25%

Company B

Formula: (Operating Profit/Capital Employed) x 100

Given: Operating Profit = 600,000 x 0.06 = 36,000

Capital Employed = 600,000 / 6 = 100,000

Returned on Capital Employed = (Operating Profit/Capital Employed) x 100

=(36,000/100,000) x 100

= 0.36 x 100
 =36%

Bonus 1 point: Sagutin ng oo o hindi lamang: Hindi ka ba nalililgo?

a. Oo b. Hindi

Problem 13

The Financial Statement of the San Miguel contain the following information for the year
ending March 2021

Statement of Profit the year end 31st March 2021

You are required to calculate

a. Quick Ratio
= (Current Assets – Stock – Pepaid Expenses) / Current Liabilities
= (3,050,000 – 2, 160, 000 – 10, 000) / 1,000,000
= 0.88 times
 b. Debt to equity ratio
=Long Term Debts/Shareholder’s Fund
= 1,600,000/2,800,000
=0.57:1
c. Return on capital employed
= Profit before Tax and Interest/ (Equity + Debt)
=1,200,000 / [(2,000,000 + 800,000) + 1,600,000)]
=1,200,000 / (2,800,000) + 1,600,000
=1,200,000 / 4,400,000
=27.27%

d. Average collection period (assuming 360 days in a year)

Debt Turnover Ratio = Credit Sales / Sundry Debtors
= 80% of 4,000,000 / 400,000
= 3,200,000 / 400,000
= 8 times

Average Collection Period = 360 / 8

= 45 days

Bonus 1 point: Shout out dun sa babae sa jeep kanina meron siyang dalang balde
grabe ang baho then tinanong ko kung anung laman sinabi niya "bibili kaba?" Eh di yun
napahiya ako tinanong ko ng maayos tapus yun ang sinagot sa akin. Sobrang baho at
napatanong din ang driver sabi niya. Ate anu po bang laman ng baldeng dala mo?
Tapos sabi ng babae "bakit bibili ka ba?" nagalit din yung driver sa sobrang inis hininto
bigla ni manong driver yung jeep natumba yung balde tapos nakita namin yung laman
ng balde amp kaya p ala ambaho.

Tanong: Ano ang laman ng balde?

Sagot: BAKIT BIBILI KA BA?