SRI BALAJI UNIVERSITY PUNE (SBUP)

BIMM
SEMESTER-I-BATCH -2020-22
MANAGEMENT ACCOUNTING

ASSIGNMENT – 4(UNIT-4)

(a)  Name of Student: - Manish Chauhan

(b)  Reg. No: - 09-1128
(c)  Specialization: - Marketing
(d)  Batch: - 2020-2022
(e)  Institute: - Balaji Institute of Modern Management
(f)  Semester: - Semester 1
(g)  Subject Name: - Management Accounting
(h)  Assignment No: - 4
(i)  Submission Date: -28/11/2020
(j)  Total no. of pages written: - 17

1
Q1. The following Balance Sheet and other information, calculate following ratios:
(i) Debt-Equity Ratio (ii) Working Capital Turnover Ratio (iii) Trade Receivables
Turnover Ratio
Balance Sheet as at March 31, 2017
Particulars Note No. Rs.

1. Equity and
Liabilities:
1. Shareholders’ funds
a) Share capital 10,00,000
b) Reserves and surplus 9,00,000
2. Non-current
Liabilities
a) Long-term 12,00,000
Borrowings
3. Current Liabilities
a) Trade payables 5,00,000
Total 36,00,000
11. Assets
1. Non-current Assets
a) Fixed assets
Tangible assets 18,00,000
2. Current Assets
a) Inventories 4,00,000
b) Trade Receivables 9,00,000
c) Cash and cash 5,00,000
Equivalents
Total 36,00,000
Additional Information: Revenue from Operations Rs. 18,00,000 Calculate:
i. Debt-Equity Ratio
ii. Working Capital Turnover Ratio
iii. Trade Receivables Turnover Ratio

2
Question 2:-
From the following information, calculate the following ratios:
i. Quick Ratio
ii. Inventory Turnover Ratio
iii. Return on Investment
Particulars Rs.

Inventory in the beginning 50,000

Inventory at the end 60,000
Revenue from operations 4,00,000
Gross Profit 1,94,000
Cash and Cash Equivalents 40,000
Trade Receivables 1,00,000
Trade Payables 1,90,000
Other Current Liabilities 70,000
Share Capital 2,00,000
Reserves and Surplus 1,40,000

Question 3:- The following is the summarized transactions and Statement of Profit and
Loss Account for the year ending March 31, 2007 and the Balance Sheet as on the basis
of following information, calculate:
(i) Gross Profit Ratio (ii) Current Ratio (iii) Acid Test Ratio (iv) Inventory Turnover
Ratio (v) Fixed Assets Turnover Ratio
Particulars Rs.

Gross Profit 50,000

Revenue from Operations 1,00,000
Inventory 15,000
Trade Receivables 27,500
Cash and Cash Equivalents 17,500
Current Liabilities 40,000
Land & Building 50,000
Plant & Machinery 30,000
Furniture 20,000

3
Question 4:- The following figures are extracted from the balance sheets of a Company:
Assets 2002-03 Rs. 2003-04 Rs. 2004-05 Rs.
Buildings 12,000 10,000 20,000
Plant and Equipment 10,000 15,000 10,000
Stock 50,000 50,000 70,000
Debtors 30,000 50,000 60,000
1,02,000 1,25,000 1,60,000
Liabilities
Paid up capital (rs. 10 shares - Rs.7-50 56,000 56,000 56,000
paid up)

Profit & loss a/c 10,000 13,000 15,000

Trade creditors 11,000 26,000 39,000
Bank 25,000 30,000 50,000
1,02,000 1,25,000 1,60,000
Sales 1,00,000 1,50,000 1,50,000
Gross profit 25,000 30,000 25,000
Net profit 5,000 7,000 5,000
Dividend paid 4,000 4,000 3,000
The opening stock at the beginning of the year 2002-03 was rs.4,000. As a financial analyst
comment on the comparative short-term, activity, solvency, profitability and financial
position of the company during the three-year period.
Question 5:-
A.
Following is the balance sheet of X Ltd. as on 31st March 2019 and 2018.

Particulars Note No. 31.03.2019 31.03.2018

Rs. Rs.
I EQUITY AND LIABILITIES:
Shareholder's Funds:
(a) Share Capital 10,00,000 5,00,000
(b) Reserves and Surplus 2,00,000 3,00,000

4
Non-Current Liabilities
Long Term Borrowings 8,00,000 2,00,000
Current Liabilities
Trade Payables 4,00,000 2,00,000
TOTAL 24,00,000 15,00,000
II.ASSETS:
Non-Current Assets
Fixed Assets:
1.Tangible Assets 14,00,000 8,00,000
2. Intangible Assets 3,00,000 2,00,000
Current Assets
A. Inventories 5,00,000 4,00,000
B. Cash and Cash Equivalents 2,00,000 1,00,000
TOTAL 24,00,000 15,00,000

5
6
7
8
9
10
11
12
13
14
15
16
17