snd ne te, Ldetalaclla a ramen Sy, | ee loa nape Shy 399 senomyanamencoutecranamaemongcnn My | (gee aan ue ne pimematt, | Yeti eees Smt \\ Oe anderen carta sana n cue i: Bees me oe vaste Tram, | ieee ttn Smetana Ontong ae a peor 2 | ae Fann _ inom int Catan a ec Op sae ofS oto TiStcrmncnag Shearing, | Crear 2 nee cous et nen rey (3 eet ats (cogent nme 2 hentia bn cian ne cer ome neces 1 rst asta. an enue fa waioes (tes Cen © oa, 2% omen cei ome Fi terre tronble ki donnat sane \ tate ano bese eR woe \ trie atm ate, Shensten (@ 2m ra ecg ones a rece fan Sea 2m ney oat a 20. Cimetiotiue ait 2 Aacntnvanstomsnantt|Flonngpton an, eer OPN 29H abo ey 1) ean ey sate 1 Hecan phate 9085 on oe a Get (We an te er em an, ont recep (a ouyieenee 1) nym seoec (© Guyana accor (4 Onan cone ' (EES hay 2. Whi onetbftong ce 1 icine be me tan Cinta ah ony anon ato goat rte eran xt when soos bought lesordqu toe marge ch — 1 SumefOpeatig ard Opting et tia 1 2, feltbaoeetsesandten (9 Aten (0) Onan ae conec. (On zai acne (Coy iiandin areca, (esompeeer 204 2. Which elongate? 1 aay = apa Eno + Oe 19 uty = Se apa + Rese ed Su (4 Beit tegse oon + an Pon. (8 Wing Cpl Cart it~ Core ate, Regattas ON oem 2008 CstlEnlosisteontne rand enon invesnet 00 tbe (a 208 om (2a 3.040) 5.8 6a} 7.0, (2 9.101895 M8, 81.8, VLE 6.10, 170} 186 1h 20 2.4, 20.8; 8248): 26. fh 1 29. 30a 316, 32a 3.4, 34 (438.0, 36.0, 37. [438,391 AAnal of Financ Sateen en i patios ‘Assertion Reason Based MCOs ey, sale tembate 0 A Ene ete ostensible ASN the a, tee wen ce Sen 3201 1. Assertion (A: Accounting ai ian expression of arth ltionship beta on we 0 Htatements nag es OT enero oy ntti ne mat han tows entre coming te Dens and Ren we ea sca, te een Ri Rtossnansctoefdiaiannbowatnsteetesenaccening ya, | Mei ‘te Renan ‘steed es acountng aio. the 13000" oN rd Ron ae no he cn a ua se a Pe han ot nt cnt to torent wiht eligi cre norton Wis cone. Pesca, te han 2 0 TE Bt he an nn ie to rr ” pt tar 1 aig ee nec, a pet entarie eN a 12) Asan (and Reason (ate correct ut the Reon (5 not the conc aero Pat, (tor Asaron (Aan Reson) coc and son tht cc expan (ent Assertion (scone tty (@) Assertion (snot cect bt the Reason fs conect. 2. hate Me toc curate pe rs Ne ‘SM te cre nn Reason iN: Ravo arcs esabstes eto teen 0 8 Me fancy eatin RN Sy snthconotf bre to stetnents wichof ewig core? men, Foy serton 1 comet "leon sen 19 Aston nd an ac a 8 Tea, sion (198 cOMECE DU the Ran ae, eetion i, (©) oth Ase and aso ae comet aon th AEN Aang (0) ny Aseron (i coact. a (6) Aston (is not comet but he Reson (Rs orc mn ne 1 meeting nem seen” us Opes PFE + Opera Con Roe nee ns = OPN cho tonaumrs mome nm iean Nand Reson Fe crete an 2 Asn tte epost eset tity amon: ity Ros eae ato a Qc RO MEP 38505 Lon ty Poston ath fi, Inthe contet of above ro Statements which the alloing scr? (0 Assertion and Reson (ate coc ut the Rion m0 the conecexpantion op sation i, {) Bath Aserton an Reson ar comand son Fs the cre expnaton of Asetan (0) Oniy Assertion i) comet, (@) Both Aseton 1) and Reston ae not conc. 4: Assertion (i Det means Long term xe bites. ‘Reason Ri: Debt inches both Long tum nd Shr em xe! Usb. Inthe context above wo stremens cht llig scone? (2) sertion (Aland Reson (ae cect BU the Reason is ot the correct explanation of Assertion i (2) ot Aston and ton cnet rd Reson isthe coe eapanation of Assertion (6) Only Asati (is cone, (th Assertion and Reson ae incor. etn (Ns covet. con ts 2 Rowton A 0 tect ut the Reson sone, 4. notn A Opa Ra aedtd0 ah oe ng the epee ‘perting Rito shows the pxetge of ven om Opens shart. ihe meena li blow tis conideredtobe beter at tmeasopaeneen ere recone of ow to ttements which othe lowing crea? fr Aston (And Reson Rare comet atthe aon sot he conexant ern fy at Aston (A) and Reson a conection sth cont nara Aer te) Only Aszrtion (Ns comect. (Assertion (A i nt corect Bu the Reson (comet. 4. asertin (A gh the Gros Prof ai higher wl beth rtabityo cep. fear i: Poitsblity Ratio icuses net ony Gos oft at ana Net et Ri but clases ratios assessing the profit la Aseton (A) and Reason (are coect but the Reason (not he cnet expansion of setion (8 (ty bat Asterton (A an Reason Rl cont and Ress sth conc natn Astin AL f 1 but the Reson (snot core (e) aeton (A come (6) Assertion (A snot correct but the Beason cometon salneRBOSERR aa rtaan Ma, pnensenentertnle nae Man Nagy pr and ik Patio \ oe pant 0 tC at ne cent meee ting feo : | Picea ane an re entero , F esos! 728 bra x ee eee MD etree ‘waren sone mm ys eet en FS SME ‘ait 22000 | er can an ces A PTT EES ORE OTOL DD Dy Ses ‘aoe oe Pod oe a | Seaton 2 = sons em very Short Answer pe GweSHOTS oo fe acts ea Ye Sher em eine "ms arent 21 desta by acount a env a 9 we ~ rent Ratio from the following information: een a 7 Scaneer hi mtn | oo . 2 a rn i eg ae Se tn’ | [as rere \ Se ew mr tit tae aes | Sree | ran""o"™tinemes \fum | | onan tet cay eee (Wess GorntRaio si ike ™~ post 8, Werk pa 2an8n0 cate Cue Re es se by iy ats Prone eso ut net th gly oan et. 1 ate the cae to a congary wise et Wing al? IES ay, vane a nd ga Rate wich a eter neato HGUBY POH of gy 12 ot by Seeny Bans? = 13, How ese of busines sd by Franc Sateen ays? ae he ebcogaty ato ofa caany 2:1. Sate ging aso 5 of SAS 8 600000 gq Inowie deca rat fect the. ‘cseanat 15, Wht mt by Long tar Debs) 16 Wt doe epeeay Rat cate? 17. What eat by city Paton? 1, Wht det ow Waking apt Tuna ato nated 12g 19 owe artay Toe at compte? 20 hat meat by Poa of Buses? 2, Sate wo Pld aos don ses 2. at Open rt 23, Wat wl be th fect of phase god fr ash 300 on Gos Po alo? 24 at Operating Coat 25, atthe objective of omputing Operating Pra atc? 2, Purchase of goods ¢ 35.00 fr cash wil incase the ‘Operating Ratio the statement comet) Ge rear. case, 2. hat ibe he Operating Prof ai Operating Rat 889482 a 209 ea (aa vot So ‘hs Cuneta = 28:13 1 Cert bles = Curent Asser Capa pn re 5000 Nong ts 0850, Gee stan. ak a (nas Gare ao #41), rote Pyles te dread ned in Cuneta ng capital € 600000, Total Debt X 2700700, Non-curent abies t 2400060 Caeae a. ‘asso =3:1 aos 25, Working Capa is 1.5000), Clete the amount of Cre ees and eet bites. ‘as Curet ets = 250006 Caer ies = 1208) oting Capitals € 1800000; Trade Payobles% 18080; nd ther Cure Laisa 8 420000. “Beate Cert Rao thas: Curent ao = 4:1), 4 yn conta! 90000 Teal Des UD 95000 Lng Tem Ds Sn00 ee ret at. ‘Curent Rao = 311 pn Covert abies = Tot Dets- Loge abs, 2 Cant sets = Waring Cat Cet biti 4: cot Ast are € 750.00 and Working Capitals 25000. Caete Cet ato ‘ans: Cent Pai sn Acongny had Curent Asets of 450000 and Curent ables of 200000 Aeneas pursed {per € 30000 on ced, ColuteCarent aoa the purchase. (An Cure ati = 2081) tt Cnet Lisbes ofa company were @ 1.75000 and its Cen Ratio was 2:1. pid 8 306001 Cbs Calculate Current Ratio afer payment (Cet ato» 2211 1. 5:1)Analysis of Financial Stateme, tos 3.104 on ts (2000001815 £1.The ey Or pi Wem ay 1 alc oma tng | Ae Mt — "Somes rani stan pon tat he aetna om mer ts a "Cort : Sa neon —— wy Tagen ‘ae “aii | anatomy “lie an oct ofa isa be = mt ttm ‘ee “an ete eto 40m" ‘vm ru, 220002, ma cr Cam = 2 = €00000-# AO Prepaid hs Oat 15:11 ean Fe he “retraces tne ts 75009 Ce ie 2300701428: TeB any er iC tone e s Geet = 25:1) Fe ranch tanporenet assay 2 tea eet Uniram | st BS yyy 1 A fm na Curent Ast of 520000 paid Caren Lbiltes of 1.99800 and the cup, St) 400 ae ut. re 1 88 Cae ht SELIM tate avenge ier ep tM Lg. Oe oi, Scere tama ate penitent ‘Ravenous abe ee a : ts Can ‘ig conaocrmes 208 trom Vag ati omnes a shetptcees Ley igeeretenios at taenen eas ne cae ia a sree te = mtn pat es Pee gra ta re Se Scene a eee Coton Sees coe ae ee eaece permceerenice ees aaecane Sete ch as CATE Pao 451 a Qe a apy Wop coen sels on ttl Care es (ns: Coren! obits 8240 Caen As. = 10k st = a 4 cmt fat Lai ao 25 Inara 0, cae tte cnet cn via At 1s Coren Usltes= 40900 caret At = 0} Lai As = 40000) cae bites of» company ae 50000 Cure Rao 3:1 an Ae ated aed Jats Gael vans of Curt Ase, Ast ad nero (Ans Curent ses 4500 ud At = 150608 en = 309081 fas uty Ratio 25 1 Iver 69000 ie Rao 1. dat he Cen wats ‘sureties «400803 1, ane Ase of cmpany 0000s Cen Rao 251 a Quik Rat 1 eae (anasto) noo ier) roo De, gf Curette i Aes nd ety. (9 acing No Ect Inpro: igre 37. from te flowing ornate, cae igi Rat Pando [Petes alae cet ‘too Teer 0 vee sao | cartes vax Pei ene Us Curent Laie 20000 uses = 2000: vey = 0000, 1 ving capita companys 36,00 Total ets 70g Des 6005 ‘Ago00 cae iui Rati. (as: Ug oto = 21 ns: 1. Curent isis eta Debts biti -Log termes 7AN000-R400000=*130800 2: Curent Assets = Woking Copal Care abies 340 +0 = 854099 5. gu Ases = Cent ses -Inventis 5 0000-8 20000= 3600807 (ine ai aio =2 1% 8106 aon tele nM " 2 tt ante a g woes ih fang es myotonia seg or "9 nce Coane 2 ea a a not oc oom ran cede 18 fb cat et am en ea on 0 tam aan hae a ne sm iho eo ect Fa ara s2 e y, oe mee ert ci tt ees See eae ogo ht — amen Coomera 3a errr saa of Haneda bis pale 8500 on mau. ‘“ tbe meget | vst ees 3000 Tol au A ae ELON nd OAR 2. yo ne ico, ns 1.27 chai) w UH Ass 1200008 251) ee comet tan te 2 comune nm 2 ale om 508 Cit ple 8 Te mote ers Cr conta oo We cet te ps: rom Da Ce aig + me aia poe | ahi as gs 3 Copal ployed nano Fed sets 140000; Cent Lites € 200000, There ay, te DEL 12 Eaity ati: Ely Shr apa ® Sonn Gene ean SON; ume Longe ese Cee Cet ii. (hss Canetti, ist S00 1 Debentures 13050, Cae tins tonto, (Nin coat ts» Capital Ele + Cure Lies Fd Ast "Wns Oe aay tin = 0201, 13000 +e As one ig ae Cae a: ue ae «ron te tog ema cate Day ate : t i ta Eau Shares 8 0 eich ay paid ee veanee} a cog | imide set he = se, ‘eo eptem Pore fom | coxa seer ca ree Pater 0) es Ma) sa tein Sere oP pry Aoncinetntners| oon tips Am | once ssontn LengtemloansanéAdnes 12000 et abies a (hn Coe (Woot ou a= 03511t re) peurensdbeenesie! |e iis i sonsminoen “| toate en = cre yg Hagens = ca m0 a net ty ato 11 00S eg a rennet Se aes ts € sn 02800 Ce a ce th fy Ta tu iets Da uy at, Faheas imo he ep coet51oing p W TAA eeta Steuart a a 9a. oc we 15:1 Mag ai 1280.4 eo nn eta eet 2000. teat ay at ant > ey a 2) eno fay i agg son her aA RI CET ‘gt eh fhe igs Ps [set at Bk al 0 fr S000 fat Sas fr he pre ‘ecalcy wch® a e rece Saree Det, soca tha Ones Ona cea 1, Dato aye ong 05:1. NA fe aig wou oe, ene Sie 1 arte ss 6) meen ee 00 Chetan ters 0 occosronon? tes Bene Nhe 68H Nha $8 fans bby han | tomo hee own tron ru owe beta Oe Esha nn Wares roa 1) Cones ers ioe sha i Saetatantg rc a ttre end b, et rw De nt ea 3 tase isis camo tre SS ‘een ws cnet regen san aro eno ta ss Oe Rao om th fling romaine ets 400000 Te AST 77000. To Ase Dao = 18251 ans 1600 Tet Debts 5600 Cet Ubi © oie sets 10 Oat, in: Ato ee a = 05:1) fous vng tom Oe = Teal ss Crt aie 2. Tl st = Long tem Debts Share ins + Cnet bes sq. ine, ans 88D essa ape 250 at ats eet Woking Capt 0000, Caste Tel Se Ob Fa. hea At ae = 1751) ees and Supls te ey ined in Shoes ids ss ott 500005 arent Libis 5000 Capital Epo S 4000 Cae eal As reba, Ae Tt Aes Det ato =21) sc wett 1200007 sao Fun & 2000 sees and Sup € SN Cue Ase Sng Weng ol € 1.2000, ete To Asso et Fa. hn it At eb Ra = 1751) in ena Sur a aay nde nthe Fadsaan eof Financia State tern CN 3 iy a nan oa \ sr ey na ere are eee | evens ete rap ttt inp ea ee ee ‘eT npn = ST Stent tine rnp me al ne | cart nop, Sn rams Ta Se | Hore cas ner as OE = Sy | 8 metres ae ana pacer" 75050 me tae | fete one on Sag |g Seon i oe tne ot meni Be ees Rat Propet ato antl asasto abel = ote Ea te et | gt Swe \ suger att Stal | yeti \ Bots 19 08 Fogg cme, ‘ 2a0000 ae $2886 a aa \ “ ote Sy patio = 25% (0) Dab to Equity Rao m 2: 1) Total Asets to Debt Ratio = 2: 11 \ veinatwomenons un le vay Peer a nat = 0.00003 otc nay = ©9000 i rorunmua ee 22 eon cle ze BSL Soren omen | grote eer \ Pace Tots one fg toe ae ane a seo pCR en ase 000 ye toa 100000 | cae Ass ‘750000 = Se an SE Saee Saas leoevees i eer = rary Rai ~ 14.29%: (0) Deb 0 Ey ato = 4:1; (Tt Ass to eb ato = 1.75: 1) © nme eteces oe 8 ies Cure Nts-Woting apt = 68050. ‘ieee Cpt ts Se eal Debts Cet Libis = 1200000, =e Sal arguyas cer eb XNA a coverage Ratlo a Coverng® rst an Tot '€ 1040.00 andes on ang tem nds 28080, tt = inet tr ina cen cogent eee ia ponte towing information calcu interest Coverage Ratio: Net Profit after Tax 8425000 et ee er cn ongerm funds € 12500, Wena et Conoge R= 3 Tne (2 cata Ppty Rt om te owing: Fd Profit before Interest and Tax by adding Poft after To, Tax and Interest Eu Stare Captal : e ‘a. Fem the following details, calculate Interest Coverage Ratio: 10% Preference Stave Capital 2 3900000, Net Profit after Tax © 7.00900 ce ae enone = 2 peas 2 aoe enon a fase = Fea (8 sng oe 201% ifn amaretto rm Ans Interest Coverage Rotio = 933 Times} >»analysis of Financial Statomeng, a — - be 1594 De * 31 tomer i gene SA 1 in peste et ani ea ay . ete is Cone ~ 1 rons tt aa - ‘Coste 2 i s ete 3 oni 3 ie aes nant e (7800180 30" Cowes 1 tember aie Debt Capa Ensore is ' ype cance = perce = Rape a acta Tones Sn an Sateen of eft 8 os 0000 74 Fm he loin lest Debt Cpl Esoed Rat rodents Sr be Deets ang tem Proviors aly Store Git! Resees and Sips 75, Cate Debt apt Employed at tom the flown formation ‘url nde ence uses [issientoen: 200000 satan “i7s0000 37540) Frown sn spe dg ts sesosoo Cette 220 et 7500 late Debt to Carital Employed Ratio from the following information: i sal ats noon Cane Asets #2 ‘ato ‘sts € 20000: NonCuret Ass ® 9500000; orking Capt (anes 04° 1) ng ite DD it Et Sore Cpt € 500000 at neo (Ci tT cnn \ see ‘ \ ronhen is ead chided ine Sheet ANA Ws hse MMW 22, ae ae Ct Ba atts = 1 er det one: - 1 et and equpment orem >a ott tent en oe ) |e | eager som | Py jcc Ratio of @ company is Veaeate cerca company 04:1 St gigs hh ef ne mrs ncn tan 50000 1 feat stock deo cet fo mont eo 1 ee of DsbertesmoEauty Shes S908, 1 eee ed Aes or 40000 onan ered pet ns ns impr or hog i Re gree tory Turnover Ratio tore lowing details, cute ventory Turnover Rati: x yee rm Options Cost of Goa Sl) spn000 faethe begining ofthe year 230000 350900 fost tthe coset the yes (ans entry Tmo ato = 3 Tne} tt ct of Revenue fom Operations (Cost of Goods Sold) 500000; Purchases € SSDQO0: Opening etary 1.0000, ‘leit ovetoryTunover Rati. (as etry Trnver Rat Hint losing Inventory» Opening Inventory + Purchases ~ Cost of Revenue from Operations (Cost of Goods Sold 12 Glate Inentory Turnover Ratio fom the following infrmation: Cpering inventory is * 50000, Purchases € 390000; Revenue from Operations, ie, Net Ses anode; Goss Proft Ratio 30% {na Inventory Turnover Ratio = 12 Times} Ties)A soph en 00 nee abe en © ED. ier taae te eg ena ce et Nae MO a gop 005 on Ons an ea rt ans cme ete #280 1S sonnsratney, | ff seat was es th Dating ty Spear a Se aaa escapes "amt honor aso Ties ‘and Closing Inventory 0 ain CICA ef Cpe ety, con mig sn vena emer ort | # eet ring cet er 238200 om as ang, | Rees rtf 25% Oost Daas Cas toy Seen om pets reat, Seteine Opening 6 Cony inverter vs om Fo ic og wo ny 12 et eso sea Geto Goi mar , eco ma 12 8 ot ewan esa: Cre ene ot Mie Conny one & nee fo cos som can ttmmen en inten eee mony sa Going ea tmeny wine soe sn ae cient ea cong ment + ge thes Opry hen oa ee a i rnc nas Te foe e cat of Reve tm Opens (a of on Sern Tare at 8 ose en ga et eg I Us me ae ee ean eee ow tc th 9 in, fg 2 en eae seer ‘ trun co of ear fom Osis a anes a the end 5 on te en vi Eater sed ey et npn n= 52s ty eae sun ane tone ton ay bles Turnover Ratio rom hig ir TF te Onan 2 Nt rte a Sa mem [mene | pot * aan mf es 230 ae ——— vaso aa " sono or ee ee eee ee ene |e at ble Tarr Fat te gratin a ey cr ac 21-16° 667 THES 216-17 <5 Tmgt Openingbanees®) ——_Csng Balances) ‘choi nm Tero blot ot: senate ae er} Sensory P26 nC ty € 1200 src os ion os Sau gogo wh fe leg nos would Ace.) cease, iy Pai et 1/00 Sales Return & 150; Cash Soles 23500, (Aas Trade Reels Tunove Rati = 2 Times} it: Povo fr Doubfl Debts is not deducted om Trade eee le Debts +s Reha) tp aklteTade Receivables Turnover Ratio cr ade Reelables 99.00, Revenue fr Operations 720.0, Cash Revenue rom Operations {is000, Poison fr Doubtful Debts ® 000, Cleat Tade Recehables Turnover ate, {dns Te ecivabes Trove Ratio = 6 Times} 8 cing Trade Receivables € 100000; Cash Sales beng 25% of Cred Sales; Excess of Cloing Tad sabes over Opening Trade Receivables 4000 Revenue rom Operations, e, Net Sles® 61000, Gate Tade Recenabies Tumover Ratio. (ARs: Tade Receivables Tarver Ratio = 6 Tes] ‘owt ene Be et ora 9) Sets zn Kt 200 1 ose meet ng mena by 000. (eG pts nt (Pcs eu 200 (Gout eg 0 thon pes 7 Gots to tad eames ot ra fate 3 Tins ee) Deca e Dae (@ nat) ese: eaern em emaete ya " pow a 3116 sso Fh 2228) yy ‘ ev eB — ay, = eyes tsi sn ‘en Screener onan nd Seer ue sn an 20228 TE IH Mad, 2 mae Sr ean € 480030 Pron fp? nt 200 sa ee Tora so cota png 298 of Ct SHS Cee of os tects An ga evens tom OPTS IE Nea 2 aa ab Tao ay a a0 eee cana ret ay, joes rae naa etna 2 a tn 2 oping tase ect 4 en may a SSeS nS imei gt Fe Se ye aman be 300 dase: "hte bes Troe aes Lon drerterenen te erdavemore than that (a Machetes eben TadeRecaestheerd ae moeihnthtn bay wyteo. soe Tie Reevobes = [hn de esha ano tio: 1) Aope 5 ae eae bg = 3708 a Revel od " i | JESS fr paces 25 ofl Puch Co ay, rr tan apn OP ere 75000 CH CF Opening Tag Ph, Se ens Co pa ls 7508 Ca Maye tom Operations» € 2.2500. "25 mins 1. cost evens fo Or pens + Clog iment Ope 2 Tol ech = Cfo 54p00€ 75000 = € 300000,” PNG ing 2 sases~ Cash Purchases snc Rs = lac Ga ee rurnover Ratio 9 copia T fo the ong information sug/clet Wert Cpt Teme Ratio . even fo Operation 7 aren ses wo, (rer bbe “Se (nas 280 Tine sn rom be floing oman, calcul Working Copa Turnover Rat Lert dpto Cott ds . Sater Estee en ans: Wortng Cail Tumor Rau = +118. revenue tom Operations Cath Sales € 5.09000; Crt Sales € 00000; Sales Return ¢ 4 .%) srg tn ns a tt mn Sten Pagom mle ms tno he 86850 Got to een an OPEN Net Ss ay atau a Opts ta of Cots a 2000000 Cont Ase € tcoans Lisbities € 2,50,000. Calculate Working Capital Turnover Ratio. 209 en, (at Hein apt Tn a = ng 128, Go st 25% 0 ast Gro Pot & $0005 uy Save Capa! € 1000000 seo Sint anaes tngtom aan © Soot het et fe ann cue se trons ihn Wing Cota ne ng 3 {hm Wong Cpt = 50960 Te! Ses = €25 e000) J tl gest ten tt nd es 400005 Cos food Slo ot fever fo Spero tae ot Meson Cs Cac Wong Capea hase, Rae Uns Wing Cote! omar ato = 12 in Wen at» aptly -Net ae t) 2. Cate ting Cail Tore tat fom te long eaton evn tom Opuatan 50000 Cart At € 62500 alts € 100000 Nen ce UiSise €06tn shee fun 2S0000 Mos Wogan nee ee Sofas € S000 ty Shr Cael te Company nes asa, {outage on en tence ae ee eh Wing Capt omen fate ft corey oun ans az009 tA Won apt Rane tas nd 1 Ratio itt purnover Rat 10 7 Nn ean a ca 780800 Kcr pie can Rees tom Speen aan a, Prt ployed € 2.59000, Working Captl sang, P70 000. Calculate Feed Ass S000 Co onthe Assets Tunover tee Heenan oh Serre ato of Rs for 3 me e Cae f od Fred ets unos pay, ” 2021-23 at ten don vale : mn st ae rom Operations oo T os ten ramos ‘ca000 ‘hacen tm nig PIE ttn pe ts lt 202 ean cnet Cn no thee 222 ef ows rurnover Ratio aroasama a a following Information cl Ht Ay a a fora © it ip fers Funds © 20,00,000; Equity Share Capital © 1agopan cPtM Tumove Rat: eis asa Ey eee cect otra a men rp are inthe capa EMPOve Net Ast Turnover Rata ees 29 Cb x Ko known a Cpl pipet tees ort and EAUment snd mngtic ee ot Pespba Ted Investments £ 250000; Curent asseu¢ tat Acme Dprecaon é Cavers antes coh i Sprains IGN CaN mete cto ion oe cists € 1000000; Working Capt € 5.00.00; Cost of (hss 1.67 Tne) Ft M20 of on re hm Opes ae net fro Capt Emloed Rano ata ‘am Stolders Funds € 1000.00; Longterm Debts & 2000000; Goss ate at 0 a Peo te he ss: Cpl Spe men me the fofowing Balance Sheet of ANNE Ld as at 35 March 202% ete) Net fee ee a eon a ae ‘a plese ee es saws oe = oe 7 s oecs 3120 ae ne | Seca 2 earth {sae ea amis Op TOD hn 0025 Times ao 136 om goat Revenue om Operations ® 50000 Sales Reta: € 50000, cose sn cman ey a 1 ct ms ang ernie San, or tye ‘s Cae emma im 17 cate os oa foe log ere mert sn cease Si Ms A200 en ‘ry peng eto € 2508. ot tna. ton nig oat cite Cs Pt at rs ore oy ast res ‘ae sed tan — Cr rcnasiencane TOS Ws 6s Pot ity 128, Fem the flowing infomation cae Gs ot ais + e ee am pene con 2000 cng mts a cst ‘ra tes io pach renin 1200 ‘oa 0 | ees Oanads | crt sama | oes 2am ‘cxeaneg (ans: Goss Pot Bato 4 [Mit Revenue fom Options means Net as] 14a, Opening ventory 200008 Cig etry 12000 Irena Tumover Rati 8 Times Seg pce 25% above cost Cale Goss Po Raa has: Goss Pt Roto = 208) 11, A Ter coisa Average Invent of 10000 Hs vert Turnover Rati Times. Hes 9208 ata prot of 25 of cos Cle Gras Pf abe. [Ans Gos Pot Rati = 208) 112. Gaete Ges Pot Rat om he fawn dt age etry 320008 ienty Troe Rio 8 Tins: Aveage Tae Recenabes% 40m Tide esas Tumor at Ties Cash Ses 25% of Met Sls. (Anes Gross rot Rat = 20%] on 00 a Opin Cs tom Open $2 a 8 1 (onc 50000 RB Ss any Fe ena es 0 ret € ER cing yn oat ere a ava cae poe 0 a pea trang NY te, | at of 8c 25% San Se ag nme PA A500) ab on on wg, Oy reer ot secktade tage, Pee keg yo # rs 8. oat fe sckind 00, 0 ae 80° 2000 wh Siemans anne tice on opeare € 1200003 Co Ot cat Ong ate tn pg Cement eee ogg mets | + open ‘om om ce ee a anne Oca, | (ns: Co efteme gn oo Crt Kaas eset Wl oe cnr er ene on = sa ie oh HOMO, de Opty ge on ce ceding nie (gent ‘ko |S tw co Statins ot Ree fo et fn te po opie eto cpa eae ‘ewe as tes pees a, a clit Opa Rat te long min: ieaetaencaeethnae yong CSA Gos PA 2% Ope es. etn at) pus 1 Og Co ~ Cost Reni fon pete sega 1000 = Cs Reo Opes Cote Rene fon Opes = te 2. Reesor Opti = 40 x0 = ts 0 ot Reese for Opts ot of at € 2 pets tr #32000 Sg Ep €28 Oe ests Deporte Clute Opin a. yee fm Opens Ch es 40000 Cut Se €08D G P€ Che dating eps S00 Oe ati) 0 ic) Opting Epess = Sling pei + Oe Eee + DeelST oaiae eset . i comatre Anes " ‘en, 8 i" rofit Ratio " i et HOMO ae PE Ray Operting Proteome oe: oe vt er) 1 i esata 7 apt! EMPIOVE oF Rear gg TERTEN senspeaing | | Sahel eee 1k | act tame meet ot rt ting, BaSNneree grime od ete revenge 8 casa eeSatnaomms Soe retgg, ae | ets ts te toy te ee atoning ifomaton: hang ty | gh fr ees a Toxo came 1s cept et at ame nin en Me ot ht aan a "tent oot aerial coe ae |e tia | # Roieomimeser et ay in es rene i 7 " Tox at 5 CALE Ratu an CoM tem Bee N= frearimcrmuic ie 1 eed i onan co et Car seen = " ns m afte ite ara 48s 209 arn n Cpt Cresta Potthae 2 than hans Dn Coe ene 1258 % rentemmineronmomnaronmcorgngrn see in | @ [8b nee arts ne ae or Soca he Cpe sone tare | na e Deh and A 2018.0 oo ence recat anon | i Ee tenn, vn ms ne bal "te eat 156, vat i be the Opting Pot Rat. f Operating Ratio 825967 ough | attend bpm on Fad Aes opt ME Png ane wee cenm hat | ants eraing Po pag) se Cae hie 000 eune, 197. Cet Optin rt ao each of he flowing ates ra) Se towing fom, oe eeu fon Operators et Soe) 200000 Opeatng Po 30000, Gie2 fee fom Operator et Sas) & 000 Operating st 5 000, {Gie fevene fom peaton Net Sak) 36050 Cs Plt 20% Ses Open Tine. 9 peng Cases fever om Options et Sales 450000 Cit een fom Operon ¢ ‘perting Expenses € 22.50. hes! Ce Gn at Sel, Cost of even fam Opens A000 Ges tay Sse Opetngexeres 25000 a . | ths as = 5H Cae 2 58 Coe = 15 C4 15% Cane a 10m = ————___ 1% Opting Mt at of Stat 1 20% Se, hing en wh fhe loin nace et | Tre Tox € SD. Tahaan as cana (inne ees rot ater be Opin Pet Rate som wh ef whee the loving aracons wt nga eae en (a) Purchase of Stockan-rade € 100000, 1 eset Rati 0 re te 08 rare of machine of OOH ete hese eh (6 Revenue am Operations on al of Stackn-Tade € 12500. deprecation of 2500 ac f crag de i |) Stociin-Trade costing ® 25,000 withdrawn for personal use. s vof debentures pent of 200,000. Assuming thet operating costs variable, Le, varies with Revenue ftom Operations. ieemennh re son of Debentures of 160000 no OR Debetet®e0 eth ap a chan (Come i "Wns (ao chang No change No change Ho change ns (Dace Oncese Ne cap Decent it Profit Ratio 158, Ca Sse 2200 Ct Ses ©3000: Sas Reta 2020 Ges Po 100000 Opeiny | maceleneDUs un Seg Novoeing reme €0 Nopetg Spee San ies cee eee om Opens BA fo ls Prof atin Ans: Net oft Rate = 208} Cnet Assets nae "a, Reet tm Option ie Mt Sa © 1208000 Net ol 280 eros ae autos tm (Ans et Prof Rt ner Rats 10 fee Hom Opens Net Sales € 82000 Reta 10% Cs of evere tnon Opes ‘enor Turover Ratio i ties casezin ont of Sods Slt 8320000; Opetating tpeses € 209000 rest on Sebentoe Fapeae Goods were soldat prof of 25% on cost, ‘sca ‘on on Se of Foe 8100 Cate ett ab. TAs her ne = ins even Comes = sel ~Analysis f Financial Staten, ny ans aon cos € 43000 ect Expenses € one Ey y stn «008 Pa tra Daten oh lays Jo ts cn he a vem mest nL Arce so Tag Peano, Cae ertry Tamora SR, on = Oren 8 eS | fi RES lng ney aman Nening S| en a ena Nan (0 Onarga eae "nti, Yo ans compan me ma ea age % maton = cre uss 15800 Opteron "25:1 eens 100 | Cing nenary aha | settee ett nm a om 0 nade = = Seemetencpets [Dn Be | eSeent = : : sa 98 cet, a | nts ana| Stomp ag? mat teen sb omaton ct owing ate og vane ome 9 coset WT itt 3 inact omy at sd 1: go ne #9 Totiaaintaevo te ce, eins en BS ty Momreawecaal UG Pot fo 2% my amo nay | et on sre eg ae rode ces arr 9 oer (Wen Coens 174 rom te ig feat kite "m op ‘tne 1 ham on cae nana ntl me tm 60 nanos unera ome ‘inca sets Pa ———~ J » as ee asa nee me ‘et rat arrest anda a2 —L ‘Woda, ing opt Tove Rao = 33 Tne et st Rope Pt an Egmond tangle At avant invents oad) uty Share apt ce ale 10 per share) Pelee She Cpl ess and Suh cdg spo he ya undercoat) Deere ere Opens "Ans etm onivesiment (A) = 36 67%; Mt Aes o Copel Empl Tove fat 175 Fram he folowing niormation obtained frm the books of Kal nd Net Prot Rt t eee om Opeatons 2000 Pacts ‘e300 ‘Gragetnnnts 000 saat ote Decent, 1500 eum ostaed 00 ones 00 2085 9 Rte = 04:10 Papaya 511 gin bis te ling bfomaon ite 2 me ty Ran tng apa a, ‘ ‘ erty: Cabs often vo © cas rom eos oa castes 380n0 | on ek zou Sect 56 S| Otte eontenre mom uae ona | cing vox (ns Debt to ity Rt = 05 Wong Cap Keone a = 12 Tne ine Debt 4 Debentures + 9 Loar taut =Poltup share Capa s Debris edempin sen trate lowing, kate De to Ey ts Tel sts et aa Porta Pato: lel 0 Gross Prot Rag q e500 ~ Tro tee Mere ct {a |i vane iene a cate “= Sewanee Sa tans: Debt ety Rat «04 Tt Ass eb Rt = 4:1 \ceseam, (Propet Rt = 58:1 or 58398 Net Prot Rai = 23.20%)Analysis of Financial 5 ial Statem, ets 3.126 181. From the following information related to Naveen Ltd, calculate (a) Return Ch, © Inve (0) Total Assets to Debt Rati: "etn 75,0000; Curent Assets € 40,00000; Curent Liaiing ities Interest, Tax and Divi re Int end € 14.599, ° Information: Fixed Asset 12% Debentures T 80,00,000 and Net Profit befo tans. (a) Return on Investment—1648%; (6) Total Asset t0 Depy Pay, ae 182. From the following information, calculate: Ma, (i) Gross Profit Ratio; (ii), Working Capital Turnover Ratio; and (u)_ Proprietary Ratio. Particulars ~ Paid-up Capital gn | cent Ast + Credit Sales 3,00,000 Current Liabilities | i 9% Debentures +3,40,000 Cash Sales:75% of Credit Sales } 2s Cost of Goods Sold _ 500000 | NetProftfortheyesr ___| sg Sais nae — Sta tans: (9 Gross Profit Ratio = ~22:52% fi) Working Capital Turnover Ratio = 25, (i) Proprietary Ratio = s035. ! Questions and Evaluation Questions #8) Scan QR Code for Additional ~ ‘EIWE Scan QR Code for Key Terms and Chapter Summary