Discussion Problems:

Q4.BCCI's balance sheet indicates the financial health of Indian cricket and the fact that BCCI's assets
have grown significantly in recent years and the future of the game will be great. The future of Indian
cricket at the international level looks great as BCCI can afford in training players at all levels.

Numerical Problems :

Q2.

Particulars Amount in Rs. Million

EQUITY and LIABILITIES
Shareholders’ Fund
Share Capital 298
Reserves and Surplus 8065
Sub Total 8363
Non-Current Liabilities
Long Term Provisions 81
Other Long Term Liabilities 8
Sub Total 89
Current Liabilities
Trade Payables 724
Short Term Provisions 0
Short Term Provisions 89
Other Current Liabilities 713
Sub Total 1526
Total 9978
Assets
Non-Current Assets
Fixed Assets
Long Term Loans & Advances 302
Intangible Assets 838
Tangible Assets 1581
Capital work in progress 41
Deferred Tax Assets(Net) 172
Non Current Investments 654
Sub Total 3588
Current Assets
Cash and Bank Balances 2901
Trade Receivables 1742
Short Term Loans & Advances 1021
Other Current Assets 726
Sub-Total 6390
Total 9978
Mini Cases:

4.

Q1 . a. Infosys: A fair improvement on total Assets and equity , has highest debt to equity ratio

b. Raymond and Blue Dart: Increased Liabilities, Depreciation and amortization. Meagre
increase in net worth.

d. Colgate: decrease in net worth but increase in liabilities and meagre increase in assets.

Q2. Infosys and Raymond: Significant Increase in Liabilities

Blue Dart: Increase in Long Term Loans and Advances under Non-Current Asset
Colgate: Increase in Depreciation.

Q3. Infosys as the Company possess significant Share equity and mainly Reserve and surplus
Amount which is beneficial in hard times.

Q4. Infosys due to its high current assets, availability of cash and its equivalents, highest debt to
equity ratio.

6. Roll No = 294
DOB= 25

Assets Liabilities and Owner Equity

Cash 1555500 Payables 1000 +2600+306800
Inventory 61360 Loan 25000
Prepaid Rent 29500 Provisions
Total Current Assets 1804260 Total Liabilities 335400
Capital 589000
Fixed Assets 2600 Profit 724560
Total Fixed Assets 2600 Total Owners’ Equity 1313560
Total Assets 1648960 Total Liabilities and Equity 1648960