GOBIND KUMAR JHA 9874411552

B. Com. (Semester – VI)

FR & FSA (Ratio & Introduction)
Sample Test
1) From the following ‘Trend Analysis’ construct the comparative statement of Fixed Assets in absolute
value taking 2019 as the base year.
Trend Percentage Corresponding Value of FA in 2022
2020 2021 2022 ₹
(%) (%) (%)
90 80 70 14,000 Goodwill
125 160 180 5,40,000 Land and Building
110 125 160 4,80,000 Plant
120 200 230 4,60,000 Machinery
105 115 120 60,000 Furniture

2) From the following information, prepare a Common-Size Balance Sheet for the year 2022 and 2023.
Balance Sheet of Pushpa Ltd.
Liabilities 2022 (₹) 2023 (₹) Assets 2022 (₹) 2023 (₹)
Equity Share Capital 2,00,000 2,00,000 Fixed Assets 3,00,000 4,00,000
10% Preference Share Investments 2,00,000 2,00,000
Capital 1,00,000 1,00,000 Current Assets 5,00,000 6,00,000
Reserve & Surplus 3,00,000 4,00,000
Secured Loan 2,00,000 2,00,000
Unsecured Loan 1,00,000 1,00,000
Current Liabilities 1,00,000 2,00,000
10,00,000 12,00,000 10,00,000 12,00,000

3) A) Calculate the Average Collection Period from the following details assuming 360 effective days in a
year:
Average Inventory - ₹ 3,60,000
Receivables - ₹ 2,40,000
Cost of Goods Sold is 5 times the inventory
1
GP Ratio = 6 and Credit Sales to Total Sales = 80%.

B) Find the sales of the base period and other missing data from the following figures of X Ltd.
Year 2010 2011 2012 2013 2014
Sales (₹’000) 1980 ? 2805 3140 3798
Trend (%) 110 130 ? ? ?