AISSCE (2021-22)

ACCOUNTANCY PRACTICAL EXAM

SET I
Date : MM : Written Test 06
Time: File 02
Roll No : Viva Voce 02

Q1 The First Quarter Report of a company gives following information about segment performance 3
Segment Sales (Rs) Net Profit (Rs)
A 9,00,000 2,25,000
B 18,00,000 3,60,000
C 10,00,000 1,50,000

Find out which segment is the best using financial analysis tools.

Q2. Compute Return on Investment and judge the efficiency of two companies A Ltd and B Ltd 3
during the year 2018-19
Particulars A Ltd B Ltd

Capital Employed 25,00,000 30,00,000

Net Profit Before Tax 5,30,000 6,00,000
 AISSCE (2021-22)
ACCOUNTANCY PRACTICAL
SET II
Date : MM : Written Test 06
Time: File 02
Roll No : Viva Voce 02

Q1 The Third Quarter Report of a company gives following information about segment 3
performance.

Segment Sales Net Profit

A 20,00,000 20,000
B 30,00,000 90,000
C 40,00,000 2,00,000

From the above data, find out the best segment and which segment should be discarded.

Q2 Following information of Dynamic Ltd. is given: 3

.
Particulars 31.03.16 (Rs) 31.03.017 (Rs)
Revenue from Operations 35,00,000 89,00,000
Gross Profit 8,40,000 18,69,000
Current Assets 11,20,000 16,40,000
Current Liabilities 5,50,000 9,10,000

Mr Amar CEO of the company claims that improvement in the profit is due to his
efficiency so he should be duly compensated. Do you agree with him?
Give your reasons.