Acountancy 10

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Question Bank Accountancy Class:- Hr.Sec. Part II th

(12 ) Paper A

Subject: Accountancy Paper A: & Paper B:

Class:- 12 th 

Page 1

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Accounting for Partnership Firms- Fundamentals. Calculation of interest on Drawings

Q1:

st

Calculate the interest interest on Drawing of Mr Gold @ 10% 10% p.a for the the year ended 31 Dec 2009, if his drawings during 2008 were Rs 14,400.

Q2:

Calculate the interest on Drawing of Mr Silver @ 10% p.a for the year ended 31

st

Dec 2009, if he withdrew Rs 1,200 1,200 p.m in the beginning beginning of every month. month.

Q3:

Calculate the interest interest on Drawing of Mr Copper @ 10% p.a p.a for the year ended st

31 Dec 2009, if he withdrew Rs 1,200 1,200 p.m at the end of every month.

Q4:

st

Calculate the interest interest on Drawing Drawing of of Mr Mr Mica Mica @ 10% p.a p.a for for the year ended 31 Dec 2009, if he withdrew Rs 1,200 1,200 p.m in the middle middle of every month.

Q5:

st

Calculate the interest interest on Drawing Drawing of Mr Lead @ 10% p.a for the the year ended 31 Dec 2009, if he withdrew the following amount as under:

Jan. 31 Rs. 3,600, Mar. 31 Rs 2,400. July 1 Rs 4,800, Sep. 30 Rs. 1,800, Nov. 1 Rs 3,000. Q6:

Calculate the interest on Drawing Drawing of Mr Iron Iron @ 10% p.a p.a for the year ended 31st Dec 2009, if he withdrew Rs 3,600 3,600 in the beginning beginning of each quarter.

Q7:

st

Calculate the interest interest on Drawing of Mr Brass@ 10% p.a for the year ended 31 Dec 2009, if he withdrew Rs 3,600 3,600 at the end of each each quarter.

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Calculation of interest on Capital.

Q9:

st

X and Y started business on 1 April, 2009 with capitals of Rs 3, 00,000 and Rs 1,80,000 respectively. There is no withdrawal or addition of capital during the year. Calculate the interest on capital @ 12% p.a for the year ended 31

st

December 2009.

st

Q10: X and Y started business on 1 April, 2008 2008 with capitals of Rs 3, 00,000 and Rs st

1,80,000 respectively. On 1 May 2008, X introduced an additional capital of Rs 60,000 and Y withdrew Rs 30,000 from his capital. On 1

st

October 2008, X

withdrew Rs 1,20,000 from his capital and Y introduced Rs 1,50,000. Interest on capital is allowed @ 6% p.a. Calculate the interest on capital for the year ending st

31 March, 2009. Division of Profit among partners .

Q11: X and Y started a partnership business on 1st January, 2009. They contributed Rs 48,000 and Rs. 36, 000 respectively, as their Capitals. The terms of the partnership agreement are as follows. a) b) c) d) e)

20% of profits to be transferred to General Reserve. Interest on Capital @ 12% p.a and interest on Drawing @ 10% p.a X and Y to get a monthly salary of Rs 1,200 and Rs 1,800 respectively. X is entitled to a commission of Rs. 4,200. Sharing of profits or losses will be in the ratio of their capital contribution. The st profit for the year ended 31 December 2009, before making above appropriations was Rs 75,225. the drawings of X and Y were Rs 24,000 and Rs 30,000 respectively. Required: Prepare profit and Loss appropriation account and Partner’s capital accounts assuming (a) that their Capitals are Fluctuating, (b) that their Capitals are Fixed.

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The terms of the partnership deed provided for the following: a) That the partners will be paid interest on their Capitals @15% per annum. b) Both the partners to get a monthly salary of Rs 2,000 each. The year’s profits for the year ended 31st December, 2009 before making the above appropriation and charging interest on Drawings were Rs 2,00,000. the drawings of X and Y were Rs 30,000 and Rs 40,000 respectively. The firm decided to charge interest on drawings from the partners to be charged @20% p.a Required : Prepare Profit and Loss appropriation Account and partners Capital accounts assuming that their Capitals Capitals are fluctuating. fluctuating. st

Q13: X and Y started business with Capitals of Rs 1,00,000 1,00,000 and Rs 60,000 on 1

January 2009. Y is entitled to a salary of Rs 800 per month. Interest is allowed on Capitals and is charged on Drawings at 6% per annum. Profits are to be distributed equally after the above noted adjustments. During the year X withdrew Rs 16,000 and Y withdrew Rs 20,000. The profit for the year, before allowing for the terms of partnership Deed, amounted to Rs 60,000. assuming the Capitals to be fixed, prepare the Profit & Loss Appropriation Account and the accounts relating to the partners. st

Q14:

On 1 January 2009 X and Y entered into a partnership contributing Rs

24,000 and Rs 10,000 respectively. According to the deed, the interest on Capital and Drawings is to be charged charged @ 15% p.a. X and Y shall receive receive a monthly salary th

of Rs 2,000 each. X is entitled to 3/5

th

and Y is entitled to 2/5 of profits. During

the year. st

(a) On 1 July, 2009, X withdrew (on permanent basis) Rs 8,000 from his capital and Y Introduced Rs 4,000 as additional capital. (b) X withdrew Rs 3,000 at the end of each quarter and Y withdrew Rs 6,000 at the end of each half year. (c) The profit for the year before any adjustment is made was Rs 60,000. (d) Required: Prepare the Profit and Loss Appropriation Account and necessary accounts assuming that (i) the capitals are fluctuating and (ii) the capitals are fixed.

Q15:

A, B and C are partners sharing profits and losses in the proportion of ½,

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12,000 and B and C in addition to their salaries have drawn Rs 3,000 and Rs st

1,200 respectively. The Profit and Loss A/C for the year ended 31 December, 2009 showed a Net Profit of Rs 54,000 before charging (i) Interest on Capital and st

(ii) Partners Salaries. On 1 January, 2008 the balances in the Current Accounts of the Partners were. A(Cr) Rs 3,000, B(Dr) Rs 1,800 and C(Dr.) Rs 1,200 show the profit and loss Appropriation Account, partners Capital and Current Accounts as st

at 31 December, 2009. Q16: A and B are partners sharing profits and losses in the ratio of 7:3. Their Capital st

Accounts as on 1 April 2009 stood as A Rs 30,000, B Rs 24,000. The partners allowed 5% p.a by way of Interest on Capitals. The drawings of the partners during the year ended 31st March 2010 amounted to Rs 4,320 and Rs 3,000 respectively. The profit for the year 2009-10 before allowing Interest on Capital and salary to B @ Rs 300 p.m amounted to Rs 48,000. 10% of this profit is to be kept in a General Reserve Account. Prepare Profit & Loss Appropriation Account, Partners Capital and Current Accounts. Q17:

A,B and C are in partnership with capitals of Rs 24,000 and Rs 18,000 and

Rs 12,000 respectively. B and C are entitled to annual salaries of Rs 1,200 and Rs 1,800 respectively payable before division of profits. Interest on Capital is allowed @ 5 % p.a, but interest is not charged on drawings. Of the first Rs 7,200 divisible as profit in any year, A is entitled to 50%. B to 30% and C to 20%. Annual profits in excess of Rs 7,200 are divisible equally. The profit for the year ended st

31 December, 2009 was Rs 12,060 after debiting partners salaries but before charging Interest on Capital. The partners drawings for the year were. A Rs 4,800; B Rs 4,500 and C Rs 2,400. the balance on the partners current st

accounts on 1 January, 2009 were A Rs 1,800 credit; B Rs 300 Credit; C Rs 600 debit. Prepare Profit and Loss Appropriation Account and the Partners Current Accounts for the year 2009. Q18: A, B and C are in partnership with respective respective fixed capital of Rs 40,000, 40,000, Rs 30,000 and Rs 20,000. B and C are entitled to annual salaries of Rs 2,000 and Rs 1,500 respectively payable before division of profits. Interest on capital is allowed at 5

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partners salaries but before charging charging interest on capital. The partner’s drawings for the year were: A Rs 8,000, B Rs 7,500 and C Rs 4,000. The balance on the st

Partners current account on 1 January, 2009 A Rs 3,000 credit; B Rs 500 credit; C Rs 1,000 Dr. Prepare the closing entries of the profit and loss account and the partners current accounts for the year 2009. Q19: Prepare capital accounts accounts of the partners Suhail and Mushtaq Mushtaq from the following following information, assuming that their capital are fluctuating. Suhail

Capital on 1-1-2009 Drawings

during

2009

Mushtaq

50,000

35,000

Rs. 200 at the

Rs 100 at the

beginning Of 

end

every month

of every month

Interest on capital

6 percent

6 percent

Interest on drawings

6 percent

6 percent

Share of profits for

7,000

5,000

---

1800

1,000

--

2008 Salary Commission

st

Q20: On 31 December 2009 the capital A/Cs (bearing interest @ 5% p.a. of X, Y and Z sharing in the proportion of 3/9, 4/9, and 2/9 stood at Rs 15,000, 18000 18000 and Rs. 12,000 respectively. The profit for the year amounted to Rs 7,600 before allowing interest on capital A/Cs. It was decided that the capital of the whole firm be Rs 54,000 and that the partners should bring in or withdraw cash to

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Q21: X, Y and Z are partners, Their fixed fixed capitals as on 31 Dec 2009 were: X Rs 1,00,000, Y Rs 2,00,000 and Z Rs 3,00,000. Profit for the year 2009 amounting to Rs 1,20,000 were distributed. Give the necessary adjusting entry if interest on Capital was credited @ 10% p.a. though there was no such provision in the partnership deed.

st

Q22: X, Y and Z are partners, Their fixed fixed capitals as on 31 Dec 2009 were: X Rs 1,00,000, Y Rs 2,00,000 and Z Rs 3,00,000. Profit for the year 2009 amounting to Rs 1,20,000 were distributed. Give the necessary adjusting entry if interest on Capital was not credited @ 10% p.a though there was such provision in the partnership deed. Q23: X, Y and Z are partners, Their fixed fixed capitals as on 31st Dec 2009 were: X Rs 1,00,000, Y Rs 2,00,000 and Z Rs 3,00,000. Profit for the year 2009 amounting to Rs 1,20,000 were distributed. Give the necessary adjusting entry if interest on Capital was credited @ 10% p.a instead of 12% p.a. Q24: A and B are equal partners. partners. Their opening opening capitals are Rs 24,000 and Rs 48,000 respectively. After the accounts for the year have been prepared, it is discovered that interest @ 5% p.a as provided in the partnership agreement, has not been credited to the capital accounts before distribution of profits. Give the necessary adjusting entry. Q25: A and B are partners, sharing sharing profits and losses losses in the ratio of 2:1. on 1.1.2009, they admit C with 1/4th share in profits with Guaranteed Amount of Rs 15,000. the profits for the year 2010 amounting to Rs 45,600. Prepare Profit and Loss

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Q28: X and Y are partners in a firm sharing sharing profits equally. equally. Their capital accounts as on December 31, 2009 showed balances of Rs 42,000 and Rs 36,000 respectively. The drawings of X and Y during the year 2009 were Rs Rs 4,800 and Rs 3,600 respectively. After taking into account the profits of the year 2009 which amounted to Rs 24,000, it was subsequently found that the following items have been left out while preparing the final accounts of the year ended 2009. i) ii) iii)

The partners were entitled on capitals @ 6% p.a The interest on drawings was also to be charged @ 5% p.a X was entitled to salary of Rs 6,000 and Y a commission of Rs 2,400 for the whole year. It was decided to make the necessary adjustments to record the above

omissions. (a) Prepare journal Profit and Loss Adjustment Account and Capital Accounts of partner. If adjustment are made through profit and Loss Adjustment Account (b) Give single adjusting entry if adjustments are made though capital accounts. Q29: X, Y and Z are partners sharing profits profits in the the ratio of 5:4:1. Z is given a guarantee that his share in any year will not be less than Rs 10,000. The Profits for the year 2009 amounted to Rs 80,000. Excess amount amount given to Z will be borne borne by Y. Pass the journal entries in the books of X, Y and Z. Q30: X, Y and Z are partners sharing profits in the the ratio of 2:2:1. However, Z is guaranteed a minimum amount of Rs 10,000 as share of profit every year. Any deficiency arising on that account shall be met by Y. The profits for the two years ending Dec. 2008 and 2009 were Rs 40,000 and Rs 60,000 respectively. Prepare the Profit and Loss Appropriation Account for the two years. st

Q31: Calculate the value of goodwill as on 1 Jan. 2010, on the basis of three years

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M3C

Mahajan Commerce Coaching Centre Admission of A New Partner

Q33: Gousia and Asiya Asiya re-partners sharing sharing profit in the ratio of 5:3. 5:3. Fayaz is admitted admitted to the partnership for 1/4th share of future profits. Calculate the new profit sharing. Q34: From the following particulars, calculate the new profits sharing ration of  partners. i) ii)

Javid and Bilal were partners sharing profits in the ratio of 21:9, Eijaz was admitted on 9/21 Share in the profit. Calculate the new profits sharing ratio. Aqib and Asiya are partners in a firm sharing profits and losses in the ratio of  th 9:6. A new partner Samiya is admitted. Aqib surrenders 3/15 share of his profit in favour of Samiya and Asiya 6/15 of his share in favour of Samiya. Calculate the new profit sharing ratio.

Q35: A and B are partners sharing sharing profits and losses losses in the proportion proportion of 3:1. They th

agree to admit C into Partnership who is to get 1/8 share. He acquired his share as to 1/32 from A and 3/32 from B. Calculate the new profit sharing ratio. Q36: A, B, C and D are in partnership sharing sharing profits and losses in the ratio of  36:24:20:20 respectively. E joins the partnership for 20% share. A,B,C and D would in future share. Profit among themselves as after E’s admission.

3

,

4

,

2

,

1

10 10 10 10

. Calculate the new profit sharing ratio

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M3C i)

ii)

Mahajan Commerce Coaching Centre

Oroosa and urooba are partners sharing profits and losses in the proportion of 7:5. They agree to admit Sanu their manager into partnership who is to get th 1/6 in the profits. He acquires this share as 1/24 from Oroosa dn 1/8 from Urooba. Oroosa and Urooba are partners in a firm sharing profit and losses of 3:2. a th new partner Sanju is admitted. Oroosa surrenders 1/5 share of his profit in th favour of Sanju and Urooba 2/5 of his share in favour of Sanju.

Q40: X and Y shared profits in the ratio of 7:3. Z was admitted as a partner. X th

rd

surrendered 1/7 of his share and Y 1/3

of his share in favour of Z. Calculate

the new profit sharing ratio. Q41: A and B are partners in a firm sharing profits and losses in the ratio of 3:2. A th

new partner C is admitted. A surrenders 1/5 share of his profit in the favour of  th

C and B 1/5 of his share in favour of C. Calculate new profit sharing ration of  the parties Q42: A and B shared profits in the ratio of 7:3. C was admitted as a partner. A surrendered 1/7 of his share and B 1/3 of his share in favour of C. Calculate the new ratio. Q43: A and B are partners with capitals of Rs 8,000 and Rs. Rs. 6,000 respectively. respectively. They admit C as a partner with 1/4th share in the profits of the firm. C brings Rs 8,000 as his share of capital. Give Journal entries of record goodwill.

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M3C

Mahajan Commerce Coaching Centre

Q44:A) Calculate the amount of goodwill from the following from the from the following information. Three years purchased of the last four years average average profit. Profit/Loss for

last four years are.

I Year

Rs 5,000 profit.

II Year

Rs 8,000 profit.

III year

Rs 3,000 loss

IV year

Rs. 6,000 profit.

B): A partnership firm earned net profits during the last three years as follows: Year

new profit Rs

2007 17,000 2008 20,000 2009 23,000 The Capital investment in the firm throughout the above mentioned period has been Rs 80,000. Having regard to the risk involved, 5% is considered to be a fair return on the capital. Calculate the value of goodwill on the basis of 2 year’s purchase of average super profits earned during the above-mentioned three years. Q45: Calculate the amount of Goodwill Goodwill in the following following cases: cases: Three year’s purchase of the last five year’s average profits. The profits for the

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M3C

Mahajan Commerce Coaching Centre

Q46: Calculate goodwill by years purchase of average profits method if profits for 2007, 2008 and 2009 are Rs 16,000, Rs 12,000 and Rs 5,000 respectively and the goodwill is at 2 years purchase. Q47: Calculate the amount amount of goodwill at three three years purchase of the the last four years average profits. The profits and losses for the last four years are: Rs I year

4,000

II year

9,000

III year

3,000 (loss)

IV year

6,000

Q48: Shafi and Zeenat on business in partnership and sharing profits and losses in the st

ratio of 5:3 admit a partner on 1 January,2009 when their balance sheet stood as following. Liabilities Sundry

Rs.

Assets 2,000

Cash

Rs 150

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M3C

Mahajan Commerce Coaching Centre

sheet of the new firm, Starting the ratio in which the partners would share profits and losses in future. Q49: The following is the Balance Sheet of Akthar and Mukhtar on 31 st December, 2009. They share profits and losses in the proportion of 3/4 and 1/4 Rs. Creditors

70,000

Rs Business

50,000

premises Bills Payable

5,000

Fixtures

General Reserve

8,000

Stock

40,000

Book debts

32,000

Capital

2,000

Accounts: Akthar

Bills

60,000

6,000

receivable Mukhtar 32,000

92,000

Cash at Bank

40,000

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M3C

Mahajan Commerce Coaching Centre

Ashfaq’s

1,000

Debtors

1,000

capital Creditors

400

Less reserve

600

400

Stock

1,500

Plant

650

3,400

3,400

They decide to admit Tahir Tahir to a one-third share upon the the terms that he is to to pay into the business Rs, 1,000 Goodwill and sufficient capital to give him a 1/3

rd

share of the total capital of the new firm. It was agreed that the Reserve for Bad debts be reduced to reduce Rs 100, that the stock be revalued at Rs 2,000 and that plant be reduced to Rs 500. Show the Balance Sheet of the new partnership. Q51: A and B carrying on business in partnership sharing profits and losses in the ratio st

of 3:2 respectively. 31 December 2009 their Balance Sheet stood as following Liabilities

A’s Capital account

Rs.

30,200

Assets

Land & Building

Rs

40,000

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M3C

Mahajan Commerce Coaching Centre

You are required to i) ii)

Prepare revaluation account, cash book and partners capital accounts. Show initial Balance Sheet of new firm.

Q52: A and B are partners sharing profits in the ratio of 3:1. Their Balance Sheets as on 31-12-09 was as follows. Liabilities

Rs.

Capitals

Assets

Rs

Bank

1,000

A

9,000

Debtors

6,000

B

3,000

Stock

3,000

Creditors

2,000

Investments

5,000

Workmen

2,000

Goodwill

1,000

compensation fund 16,000

16,000

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M3C

Mahajan Commerce Coaching Centre

Q53: M and N are partners in a firm sharing profits profits and losses in the the ratio of 5:3. On st

31 December 2009, their Balance Sheet was as under. Balance sheet of M and N Liabilities

Sundry

Rs.

Assets

Rs

4,000

Machinery

12,000

2,000

Stock

8,000

Sundry debtors

7,200

Creditors Bills payable Capitals M 12,000 N 10,000

22,000

Bank balance

500

Cash in hand

300

28,000

28,000

On the above date, the partners decide to admit R as a partner on the following terms. (a) The new profit sharing ratio of M,N and R will be 7:5:4 respectively. (b) R Shall bring Rs 8,000 as his capital and Rs 4,000 for his share of goodwill.

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M3C

Mahajan Commerce Coaching Centre

A’s Capital 62,500 B’S capital

37,500

1,00,000

Debtors

31,250

Plant

25,000

Premises

37,500

1,50,000

1,50,000

They agree to revalue the assets as under. Stock on hand Rs 45,000; Plant Rs 18,000; Premises Rs 50,000; a provision of 5 percent for doubtful debts is to be maintained. C agrees to transfer Rs 15,000 to A’s capital for goodwill from his capital for goodwill from his capital account. Pass necessary journal entries and prepare revised balance sheet. Q55: Messers A B and C is a firm sharing profits and losses in the ratio of 2:2:1. Their

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M3C

Mahajan Commerce Coaching Centre

iii. iv. v. vi. vii.

Provision for bad and doubtful should be provided at 10% of debtors. The furniture should be depreciated by 10%. The value of land and buildings should be enhanced by 20%. The value of goodwill be fixed at Rs. 15000. General reserve will be transferred to the partner’s capital account.

viii.

The new profit sharing ratio shall be A

5 15

,B

5 15

,C

3 15

and D

2 15

ix.

The new goodwill account shall be written back to the partners accounts in the accordance with the new profit sharing proportion. The outstanding liabilities include Rs. 1000 due to E which has been paid by A. Necessary entries were not made in the books. Prepare (i) The revaluation account (ii) The capital accounts of the partners and (iii) the Balance Sheet of the firm as newly constituted ( journal entries are not

required)

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M3C

Mahajan Commerce Coaching Centre Retirement

Q57: X, Y and Z were partners sharing profits in the ratio of 5:4:1. Y retires. Calculate new ratio of X and Z. Q58: A, B and C were sharing profits profits as ½ to A, 1/5 to B and 3/10 to C. C retires. retires. Calculate new profit sharing ration of A and B. Q59: Calculate new profit sharing ratio. ratio. A,B,C and D were partners partners sharing profits in the ratio of 5:4:3:2. A and C retires from the firm. Q60: X, Y and Z were partners partners sharing profits profits in the the ratio of 1/5. 1/5. 1/3 and 7/15 respectively. Z retries and his share is taken up by X and Y in the ratio of 3:2. Find out the new ratio. Q61:

and Z are partners sharing profits and losses in the ratio of 

1 3 1

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M3C

Mahajan Commerce Coaching Centre

b) X Contributes Rs 12,000 and Z Rs 30,000 to pay out Y.

Q66: A, B and C are partners in a firm firm sharing profits and and losses in the ratio of 3:2:1. C retires from the firm and A and B decide to continue the business of a firm and share profits and losses in the old ol d ratio. Goodwill of the firm is valued at Rs. 12,000. What will be the entries in the books of the firm? i) ii) iii)

If goodwill is raised at full value and is allowed to stand in the books of the firm? If goodwill is raised at full value but is written off to the capital accounts of  the continuing partners. If goodwill is raised equivalent to the retiring partner’s share and is allowed to stand in the books of the firm.

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M3C

Mahajan Commerce Coaching Centre

Q69: A and B are partners partners in a business business sharing profit profit and loss as A 3/5, B 2/5. Their st

balance sheet as on 1 January 2009, is given below. Liabilities

Rs.

Assets

Plant

Capital Account

Rs

and

19,500

Machinery A 20,000 B 15,000

Goodwill

6,000

35,000

Stock

10,000

Reserve Account

15,000

Debtors

15,000

Sundary Creditors

7,500

Closing balance: At bank

6,000

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M3C

Mahajan Commerce Coaching Centre

Q70: A, B and C are partners in a business sharing profits and losses in the ratio st

of 3:2:1. Their Balance sheet on 31 December 2009 was as follows. Liabilities

Bills payable

Rs.

1,600

Assets

Cash

Rs

1,200

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M3C

Mahajan Commerce Coaching Centre

Q71: N, B and S are partners in a business sharing profits in the ratio of 

1 1 1 : : . Their 2 3 6

st

balance sheet as on 31 December 2009 was as under Liabilities

Rs.

Assets

Rs.

Capital Accounts

Cash

800

N :-

Stock

5,200

8,000

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M3C

Mahajan Commerce Coaching Centre

Q72: Balance sheet of Brown, Bedser and Bailey who were sharing profits in st

proportion to their capitals was as follows, on 31 December 2009 Liabilities

Creditors

Rs.

7,000

Assets

Land

Rs

and

25,000

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M3C

Mahajan Commerce Coaching Centre

Q73: A, B and C are partners partners in a business, sharing profits and losses in the ratio ratio of  st

3:2:1 respectively. Their balance sheet on 31 March 2009 was as follows. Liabilities

Rs.

Assets

Sundry creditors

1,600

Cash in hand

Reserve

6,000

Cash at banks

Rs

600 1,000

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M3C

Mahajan Commerce Coaching Centre

Q76: A,B and C are partners sharing sharing in the ratio of 3:2:1. 3:2:1. They close their books of  accounts on December 31, every year. B dies. Calculate B’s share of profit assuming following cases. a) Decreased partner’s share of profit is to be calculated on the basis of last year’s st profit, which amounts to Rs 48,000. B dies on 31 March.

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M3C

Mahajan Commerce Coaching Centre

The net profits for the last three years, after charging insurance premium, were Rs

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Mahajan Commerce Coaching Centre

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Mahajan Commerce Coaching Centre

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M3C

Mahajan Commerce Coaching Centre

Q82: Ajaz and Sazia were trading as a firm sharing profits in the ratio of 9:7. Firm’s

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Mahajan Commerce Coaching Centre

The firm was dissolved on 30 June 2009, the fixed assets realized Rs 2,000

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M3C

Mahajan Commerce Coaching Centre

Q22: Quick ratio 1.5; Current assets Rs. 100,000 ; Current liabilities liabilitie s Rs. 40,000. Calculate the value of stock. Q23: From the following details, calculate the value of opening stock. Closing stock

Rs. 68,000

Total sales

Rs. 4,80,00 (including (includin g cash sales Rs. 1,20,000)

Total Purchases

Rs.

3,60,000

(including

credit

purchases

Rs

2,93,200) Goods are sold at a profit of 25% on cost. Q24: From the following information, calculate the stock at the end. Rs. Opening stock

62,000

Purchases

4,20,000

Sales

6,00,000

Rate of gross profit on cost

1 33 % 3

Q25: Stock turnover ratio— ratio—6 times; Gross profit —20% of sales ; Sales Rs. 180,000; Closing stock is Rs. 15,000 in excess of opening stock.

Find the value of opening

stock and closing stock. Q26: Compute the amount of gross profit and sales if opening stock Rs. 60,000; Closing stock Rs. 100,000; stock turnover rate 8 times and goods sold at a profit on 20% on sales. Q27: Calculate debtors turnover ratio and average collection period in terms of months from the following : Credit sales for the year Rs. 60,000 ; Debtors Rs. 5,000 ; Bills receivable Rs. 5,000. Q28: B Raj and Co. sell goods on cash as well as credit.

The following particulars are

extracted from their books of accounts for the calender year 2008.

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M3C

Mahajan Commerce Coaching Centre

Q29: Compute the debtors turnover ratio from the following 2007

2008

Year I

Year II

(Rs.)

(Rs.)

Gross sales

9,00,000

7,50,000

Debtors in the beginning of the year

83,000

1,17,000

Debtors at the end of the year

1,17,000

83,000

Sales returns

1,00,000

50,000

Cash sales

2,50,000

1,50,000

Q30: From the following information, calculate debtors turnover ratio and average collection period Opening debtors

37,000

Closing debtors

43,000

Sales

6,00,000

Cash sales

80,000

Q31: Calculate the debtors turnover ratio and debt collection period from the following information Rs Cash sales

1,00,000

Rs. Total sales

4,07,000

Opening sundry debtors

25,000

Closing sundry debtors

50,000

Closing bills receivable

25,000

Opening bills receivable

20,000

Sales returns

7,000

Q32: Opening debtors Rs 10,000. Cash received from debtors Rs 70,000; Closing debtors Rs 15,000; Sales returns Rs 5,000; Calculate debtors turnover ratio and debt collection period. Q33: Calculate the amount of opening debtors and closing debtors from the following figures. Debtors turnover ratio = 4 times Cost of goods sold Rs. 6,40,000 Gross Profit ratio 20% Closing debtors are Rs. 20,000 more than at the beginning, cash sales being 33

1

%

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M3C

Mahajan Commerce Coaching Centre

Q34: A trader purchases goods both on cash as well as on credit terms. The following particulars are obtained from the books. Rs. Total purchases

300,000

Cash purchases

30,000

Purchases returns

51,000

Creditors at the end

105,000

Bills payable at the end

60,000

Reserve for discount on creditors

8,000

Taking a period of 365 days calculate creditors turnover ratio and average payment period. Q35: From the summarized balance sheet given below of a company calculate working capital turnover ratio. 2008

2009

Rs.

Rs.

Equity

1,24,000

1,22,000

Long term loans

1,10,000

80,000

74,000

1,38,000

3,08,000

3,40,000

Fixed assets

2,08,000

1,98,000

Current assets

1,00,000

1,42,000

3,08,000

3,40,000

Current liabilities

You are informed that sales (net) during 2008 and 2009 amounted to Rs. 6 lakhs and Rs. 5 lakhs respectively and gross profit for the two years was Rs. 80,400 and Rs. 60,800 respectively. Q36: Calculate the gross profit ratio from the following details of a trading firm. Rs

Rs.

Opening stock

26,000

Closing stock

Cash sales

32,000

Gross credit sales

Return inwards

2,000

Gross credit purchases

83,000

Direct expenses

16,000

Cash purchases Returns outwards

38,000 1,30,000 24,000 3,000

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M3C

Mahajan Commerce Coaching Centre

Q37: Average stock stock Rs. 80,000 ; Stock turnover ratio 6 times times ; Selling price price 25% above cost. Calculate gross profit ratio.

Q38: A Co. has drawn up the following profit and loss account for the year ending 31st March 2009. Rs

Rs.

To Opening stock

26,000

By Sales

To Purchases

80,000

By Closing stock

To Wages

24,000

To Manufacturing exp.

16,000

To Gross profit

52,000 1,98,000

To Selling and distribution expenses

1,60,000 38,000

1,98,000

By Gross profit By

52,000

4,000

To Administration exp. To General expenses

22,800

Compensation for

1,200

the acquisition of 

To Value of furniture lost by fire

land

4,800

800

To Net profit

28,000 56,800

Calculate (1)

Operating ratio.

(2)

Ratio of operating net profit to net sales.

56,800

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M3C

Mahajan Commerce Coaching Centre

Q39: The following is the trading and profit and loss account of Maheshwari Bros Private Ltd. for the year ended June 30, 2009. Rs To Stock in hand

76,250

To Purchases

3,15,250

To Carriage and freight

2,000

To Wages

5,000

To Gross profit

Rs. By Sales

5,00,000

By Stock in hand

98,500

2,00,000 5,98,500

To Administrative

5,98,500

By Gross profit

expenses

1,01,000

2,00,000

By Non-operating

To Finance expenses

incomes

Interest

Interest on securities

1,200

Discount 2,400

1,500

Bad debts 3,400

7,000

Divident on shares

To Selling and distribution

3,750

expenses

12,000

Profit on sales of shares

To Non-operating

750

6,000

expenses loss on sale of  securities

350

Provision for legal suit 1,650

2,000

To Net profit

84,000 2,06,000

You are required to calculate (a)

2,06,000

Expenses ratio (b)

Gross profit ratio (c)

Net

profit ratio (d) Operating profit ratio (e) Operating ratio and (f) Stock turnover ratio. Q40: From the following calculate the debt-equity debt-equ ity ratio. Rs. Equity shares @ Rs. 10 each

10,00,000

General reserve

45,000

Accumulated profit

30,000

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M3C

Mahajan Commerce Coaching Centre

Q41: If the net income of an an enterprise is Rs. 1,62,400 1,62,400 its fixed fixed interest charges on on mortgage debentures amount to Rs. 27,000 and income tax paid by it is Rs. 1,62,400 ; Calculate interest coverage ratio. Q42: From the balance sheet given below calculate the proprietory ratio. Rs

Assets

Rs.

Liabilities Pref. share capital

1,00,000

Fixed Assets

2,00,000

Equity share capital

2,00,000

Current assets

1,00,000

reserves & surplus Debentures

50,000 1,00,000

Creditors

Goodwill

50,000

Investment

1,50,000

50,000 5,00,000

5,00,000

Q43: From the following figures figures extracted from the Income Statement Statement and the Balance Sheet of Messrs Anu Sales Pvt. Ltd., calculate the Return on Total Capital employed (ROI) : Rs. Fixed assets

4,50,000

Current assets

1,50,000

Investment in Govt. securities

1,00,000

Sales

5,00,000

Cost of goods sold

3,00,000

Share capital —10% Preference

1,00,000

Equity

2,00,000

Reserves

1,00,000

Debentures

1,00,000

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Mahajan Commerce Coaching Centre

Q45: From the following information, calculate (i) Gross profit ratio and (ii) ( ii) turnover ratio.

Stock

Rs.

Sales

2,00,000

Purchases

1,69,000

Opening stock

35,500

Closing stock

44,500

Q46: You are required to compute (i) Debt equity ratio and (ii) Fixed assets turnover ratio from the following information. Rs. Net sales

9,00,000

Total long term debts

3,00,000

Shareholders Shareholde rs funds

5,00,000

Fixed assets at written down value

2,00,000

Purchases less return outward

6,00,000

Deposits in bank

1,00,000 st

Q47: The following is the Balance Sheet of X Ltd. As on 31 December 2009 Rs

Assets

Rs.

Liabilities Equity share capital

2,00,000

Land and buildings

1,50,000

Reserves

90,000

Plant and machinery

Profit for the year

60,000

Stock

Bank overdraft

30,000

Debtors

80,000

Cash

30,000

Creditors

1,00,000 4,80,000

Calculate quick ratio and return on investment.

80,000 1,40,000

4,80,000

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Mahajan Commerce Coaching Centre

Q49: From the the following following Balance Sheet of Y Ltd. for the the year ended 31st 31st December 2009 calculate (a) return on capital employed and (b) capital turnover ratio. Rs

Assets

Rs.

Liabilities Equity share capital

75,000

Fixed assets

40,000

Profit for the year

47,000

Stock

90,000

Reserves Trade

25,000

Debtors

86,000

creditors

76,000

Cash

2,23,000

Sales for the year amounted to Rs. 3,50,000

7,000 2,23,000

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Mahajan Commerce Coaching Centre

Q50: From the following particulars, you you are required to calculate i)

Current ratio

ii)

Net profit ratio

iii)

Gross profit ratio Rs. Net sales Gross profit

1,40,000 10,000

Net profit

6,000

Bills receivable

2,000

Debtors

8,800

Stock

10,000

Cash

6,000

Creditors Bills payable

12,000 8,800

Q51: On the basic of the following information, calculate gross profit ratio, working capital turnover ratio and debt equity ratio. Rs Net sales

30,00,000

Cost of goods sold

20,00,000

Current assets

6,00,000

Current liabilities

2,00,000

Paid up share capital

5,00,000

Debentures

2,50,000

Loan

1,25,000

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st

Q53: The following is the profit and loss account of a company for the year ended 31 December 2009 with the corresponding figures for the previous year. Particulars

2008

2009

Particula

Rs

rs

Rs

2008

2009

Rs

Rs.

To Opening stock

1,25,000

1,33,000

By Sales

6,00,000

7,48.000

To Purchases

4,80,000

5,84,000

By Closing

1,33,000

1,21,000

To Gross profit

1,28,000

1,52,000

stock

7,33,000

8,69,000

7,33,000

8,69,000

1,28,000

1,52,000

1,28,000

1,52,000

To Administrative expenses

By Gross 38,000

38,000

22,500

29,290

37,500

46,710

—

4,000

30,000

34,000

1,28,000

1,52,000

profit

To Selling expenses To Other expenses To Interest To Net profit

Calculate the following ratios for both the years and to indicate the possible reasons for variation of the ratios of the two years (1) Gross profit ratio (2) Net profit ratio (3) Stock turnover ratio. Q54: Following is the income statement of Strong Ltd. for the year ending 31st December 2009 INCOME STATEMENT for the year ending 31st December 2009 Particulars To Opening stock

Rs 45,750

Particulars Bv Sales

Rs 3,00,000

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Mahajan Commerce Coaching Centre

distribution expenses To Non-operating

1,200

expenses

50,400

To Net profit

1,23,600 1,28,000

1,23,600

You are required to calculate (a) Expenses ratio (b) (c)

Net profit ratio

Gross profit ratio (d)

Operating net profit ratio

(e) Operating ratio Q55: From the following income statement of Modi Chemicals Ltd. compute (a) profit ratio (b)

Operating net profit ratio and (c)

Net profit ratio.

Gross Ignore

taxation. MODI CHEMICALS LTD. TRADING AND PROFIT AND LOSS ACCOUNT For the year ended 31st Dec, 2009 Rs To Stock

55,000

Rs By Sales (net)

To Purchases

4,65,000

Cash

2,43,000

To Factory expenses

1,43,000

Credit

6,00,500

To Gross profit

2,60,000

By Closing stock

8,43,500 79,500

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Mahajan Commerce Coaching Centre

Q56: Following is the profit and loss account of Electricals Ltd. for the year ending st

on 31 December, 2009. Rs To Opening stock To Purchases To Wages To Gross profit

Rs

1,00,000 By Sales

5,60,000

3,50,000 By Closing stock

1,00,000

9,000 2,01,000 6,60,000

6,60,000

20,000 By Gross profit

To Administrative exp. To Selling and distribution expenses To Non-operating expenses To Net profit

2,01,000

By Interest on 89,000

investments (outside business)

By Profit on the sale of  30,000 80,000 investments 2,19,000

You are required to calculate — (i)

Gross profit ratio

(ii)

Net profit ratio

(iii)

Operating ratio

(iv)

Operating profit ratio

10,000

8,000 2,19,000

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Mahajan Commerce Coaching Centre

Q59: From the following following particulars particulars you are required to determine. (a)

Debtors turnover ratio and

(b)

Average age of debtors Year 2008

Net sales

10,50,000

Year 2009 13,00,000

Debtors Jan. 1

1,20,000

1,40,000

Debtors Dec. 31

1,40,000

1,80,000

Days to be taken for a year 365 Q60: Dryson Ltd. provides the following information. Rs. Cash sales during the year

1,50,000

Credit sales during the year

2,70,000

Return inwards

20,000

Trade debtors in the beginning

55,000

Trade debtors at the end

45,000

Provision for bad and doubtful debts

5,000

Calculate : (i) Debtors turnover ratio (ii) Average collection period. Note. Days to be taken for a year 360.

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Q64: Calculate working capital turnover ratio from the following data : Rs. Cost of goods sold

1,50,000

Current assets

1,00,000

Current liabilities

75,000

Q65: From the following, following, compute working capital capital turnover : Rs. Sales

25,20,000

Current assets

15,60,000

Current liabilities

6,00,000

Q66: Find out the working capital turnover ratio. Rs. Cash

10,000

Bills receivables receivable s

5,000

Sundry debtors

25,000

Stock

20,000

Sundry creditors

30,000

Cost of sales

1,50,000

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Q68: Following is the balance sheet of Crescent Chemical Works Limited as on 31st December, 2008. BALANCE SHEET Liabilities Equity share capital

Rs 55,000

Assets Land & building

Rs 20,000

6% Preference share capital

15,000 Plant & machinery

22,000

General reserve

25,000 Furniture & fixtures

3,000

Reserve for contingencies

10,000 Stock

50,000

6% Mortage debentures

25,000 Bills receivable

10,000

Income tax payable

4,000 Debtors

Bills payable

3,000 Trade investments

5,000

Bank overdraft

3,000 Prepaid expenses

2,000

Sundry creditors

8,000 Cash & bank

Outstanding expenses

2,000 1,50,000

20,000

18,000 1,50,000

Throw light on the short-term financial position of the company with the help of  suitable ratios. Q69: A company's stock turnover is 5 times. Stock at the end of the year is Rs. 4,000 more than the stock at the beginning of the year. Sales during the year (all credit)

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Mahajan Commerce Coaching Centre

Q71: From the following calculate the debt equity ratio Rs. Equity share capital account

2,00,000

General reserves

90,000

Accumulated profits

60,000

Debentures

1,50,000

Sundry creditors

80,000

Expenses payable

20,000

Q72: From the following calculate debt-equity debt-eq uity ratio: Rs. Preference share capital

2,00,000

Equity share capital

4,00,000

Capital reserves

1,00,000

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M3C

Mahajan Commerce Coaching Centre

Q75: Calculate the following ratios from the balance sheet given below : (a) Debt equity ratio

(b) Proprietory ratio

(c) Fixed assets ratio BALANCE SHEET OF X LTD. Liabilities Equity share capital

Rs 2,00,000

Assets Fixed assets

5,00,000 1,10,000

Preference share capital

50,000

Stock

Reserves and surplus

50,000

Debtors

12% Mortgage loan

2,20,000

10% Debentures

80,000

Bank overdraft

50,000

Creditors

40,000

Outstanding expenses

10,000

Rs

Prepaid expenses Cash balance

60,000 4,000 26,000

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M3C

Mahajan Commerce Coaching Centre

Q77: Calculate the following ratios, from the details given as under: (i)

Current ratio

(ii)

Acid test ratio

(iii)

Operating ratio

(iv)

Gross profit ratio Rs.

Liquid assets

40,000

Current liabilities

20,000

Stock

10,000

Sales

50,000

Operating expenses

15,000

Cost of goods sold

20,000

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M3C

Mahajan Commerce Coaching Centre

Q78: Following is the trading and profit and loss account and balance sheet of Expo. Corporation for the year ending 31st December, 2009. TRADING AND PROFIT AND LOSS ACCOUNT for the year ending 31st December, 2009 Liabilities

Rs

Assets

Rs

To Opening stock

1,52,500

By Sales

10,01,000

To Purchases

6,30,500

By Stock

1,96,000

To Carriage inward To Wages To Gross profit c/d

4,000 10,000 4,00,000 11,97,000

11,97,000

To Administrative exp. To Selling and

2,02,000 24,000

By Gross profit b/d By Non-operating income

4,00,000 12,000

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M3C

Mahajan Commerce Coaching Centre

Q79: From the following information, calculate the debt equity ratio and the current ratio Rs. Share capital

1,50,000

Bills payable

13,000

Creditors

57,000

Debentures

2,75,000

Debtors

95,000

Bank balance

45,000

Long term loan

1,00,000

General reserve

20,000

Q80: From the following following particulars, particulars, you are required to compute (i) Current ratio,

(ii)

Net profit ratio and (iii) Gross profit ratio

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M3C

Mahajan Commerce Coaching Centre

Q82: The following information is given about a company: Rs Sales

1,50,000 Gross profit

30,000

Cost of goods sold

1,20,000

Opening stock

29,000

Closing stock

31,000

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M3C

Mahajan Commerce Coaching Centre

Q84: Following is the trading and profit and loss account and the balance sheet of New Company Limited for the year ending 31st December, 2008; TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31st December, 2008 Liabilities To Opening stock Purchases Carriage

Rs 61,000 2,52,200

Assets By Sales Closing stock

Rs 4,00,400 78,400

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M3C

Mahajan Commerce Coaching Centre

Q85: The following are the summarised profit and loss account of Hindustan Hindustan Products for the year ended 31.12.1996 and the Balance sheet of the company as on that date. PROFIT AND LOSS ACCOUNT Liabilities To Opening stock To Purchases

Rs 99,000 5,45,000

Assets

Rs

By Sales

8,00,000

By Closing stock

1,99,000

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M3C

Mahajan Commerce Coaching Centre

Q86: Given below is the Trading, Profit Profit and loss account and Balance Sheet of XY Ltd. TRADING, PROFIT AND LOSS ACCOUNT for the year ending 31.3.2009 Liabilities Opening stock

Rs 40,000

Purchases

2,60,000

Gross profit

1,00,000

Assets Sales Closing stock

Rs 3,20,000 80,000

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M3C

Mahajan Commerce Coaching Centre

Financial statement of Company.

Liabilities 1. SHARE CAPITAL Authorised : shares of Rs. each

HORIZONTAL FORM SCHEDULE VI Part I (Summerised) FORM OF BALANCE SHEET. Rs Assets 1. FIXED ASSETS (i) Goodwill (ii) Land

Rs

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M3C (iii)

Subsidiary companies

Mahajan Commerce Coaching Centre (i)

Preliminary expenses

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M3C xiv.

Vehicles

Mahajan Commerce Coaching Centre

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M3C

Mahajan Commerce Coaching Centre

Q95: Give the heading under under which the following following will be shown in a Company's Company's Balance Balance

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M3C

Mahajan Commerce Coaching Centre

Q98: From the following list of assets and liabilities, prepare the Balance Sheet of 

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M3C Closing Stock

Mahajan Commerce Coaching Centre 40,000

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M3C

Mahajan Commerce Coaching Centre

Vertical Analysis involves the analysis of financial data based on relationship among the components of financial statements for two or more successive accounting periods.

Preparation of Comparative Income Statement. Meaning of Comparative Income Statement. Statement.

Comparative Income statement is the income statement which is prepared in such a form so as to reflect the operating activities of the business for two or more accounting periods. These statements facilitates the horizontal analysis since each accounting variable is analysed horizontally. In such statements, the figures are shown as follows: (i) In absolute monetary value, (ii) Increase or decrease in absolute values, (iii) By way of percentages.

Objectives of Comparative Income Statements:

Following are the objectives of Comparative Income Statements: 1. 2. 3. 4.

To analyse information’s of income and expenses in absolute rupees, i.e., balances on two or more comparative dates. To analyse increase or decrease in rupee amounts as well as in percentage by taking the data of previous year as base. To measure the efforts of a firm. To review the past operational activities and their effect on the profitability of the concern.

Contents of a Comparative Co mparative Income Statement

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M3C

Mahajan Commerce Coaching Centre

2.

Second Column for Previous year's Income Statement

3.

Third Column for Current year's Income Statement

4.

Fourth Column for Absolute Change

5.

Fifth Column (if desired) for Proportionate Change

Preparation of Comparative Balance Sheet Meaning of Comparative Balance Sheet.

Comparative Balance Sheet is the Balance Sheet which is prepared in such a form so as to reflect r eflect the financing and investing activities of the business for two or more accounting periods. These statements-facilitate the horizontal analysis since each accounting variable is analysed horizontally. In such statements, the figures are shown as follows: (i) In absolute monetary value, (ii) Increase or decrease in absolute values, (iii) By way of percentages.

Objectives of Comparative Balance Sheets

Following are the objectives of Comparative Balance Sheet: 1. 2. 3. 4.

To analyse information’s of assets and liabilities in absolute rupees, i.e. balances on two or more comparative dates. To analyse increase or decrease in rupee amounts as well as in percentage by taking the data of previous years as base. To measure the financial position of a enterprise. To review the past financing and investing activities and their effect on the financial position of the enterprise.

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Mahajan Commerce Coaching Centre

Contents of a Comparative Co mparative Balance Sheet.

A Comparative Balance Sheet consists of the following information: 1.

First Column for Items of Assets & Liabilities

2.

Second Column for Previous year's Balance Sheet

3.

Third Column for Current year's Balance Sheet

4.

Fourth Column for Absolute Change

5.

Fifth Column (if desired) for Proportionate Change

Meaning of Common Size Statements.

Common Size Financial Statements are those in which figures reported are converted into percentages to some common base. For an interpretation of  underlying causes of changes over a period of time, first of all a vertical analysis is required. For this purpose items in the financial statements are presented as percentages or ratios to total of the items and a 'common base for comparison is provided. Each percentage shows the relation of the individual items to its respective total. Common size statements may be used for balance sheet as well as income statement. These statements facilitate the vertical analysis since each accounting variable is analysed vertically. This kind of o f analysis indicate the static relationship since the relative changes are studied at a specified date. These statements comprise the following items: (a) (b)

Absolute amounts of 'individual items of Balance Sheet/Profit and Loss Account for two or more successive periods; and Percentage to some common base. Usually, net sales (i.e. gross sales minus sales returns) is taken as base to Profit and Loss Account items and the total of liabilities is taken as base to the Balance Sheet items.

Preparation of Common Size Income Statement.

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M3C

Mahajan Commerce Coaching Centre

expressed as percentage of sales. These statements facilitate the vertical analysis since each accounting variable is analysed vertically.

Significance of Common Size Income Statements.

Common Size Income Statements for different periods help to reveal the efficiency or otherwise of incurring any cost or expenses. If these are being prepared for two firms, these show the relative efficiency of cost items for the two firms.

Objectives of Common Size Income Statements

3.

1.

To analyse changes in individual items of Income Statement.

2.

To determine the trend in different items of incomes and expenses.

To judge the relative financial performance on the basis of Common Size Income Statements for different enterprises belonging to the same industry.

Contents of a Common Co mmon Size income Statement

A Common Size Income Statement consists of the following information: 1. 2. 3. 4.

5.

First Column for Items of Income Statement Second Column for absolute amounts of different items (i.e., Income/Expenses) of Income Statement for the previous year. y ear. Third Column for absolute amounts of different items of Income Statement for the current year. Fourth Column for percentage relation of different items of Income Statement for the previous year, to Net Sales of the previous year which are taken as 100. Fifth Column for percentage relation of different items of Income Statement for the current year to Net Sales for the current year, which are taken as 100.

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M3C

Mahajan Commerce Coaching Centre

Preparation of Common Size Balance Sheet: Meaning of Common Size Balance Sheet

A common size balance sheet shows the percentage relation of each asset/liability to total asset/total liabilities including capital, i.e., the total assets or liabilities is taken as 100 and all the figures are expressed as percentage of the total. As these percentages show relationship to balance sheet totals, variations from year, do not necessarily indicate changes changes in money amounts; infact the balance sheet common size ratios may reflect a change in the individual item, a change in total or a change in both. These statements facilitates the vertical analysis since each accounting variable is analysed vertically.

Significance of Common Size Balance Sheet.

A comparison of common size balance sheets for different periods helps to highlight the trends in different items. If it is prepared for different firms in an industry it facilitates to judge the relative soundness and helps in understanding their financial strategy.

Objectives of Common Size Balance Sheets.

3.

1.

To analyse the changes in individual items of Balance Sheet.

2.

To determine the trend in different items of Assets and Liabilities.

To judge the relative financial position on the basis of Common Size Balance Sheets for different enterprises belonging to the same industry.

Contents of a Common Co mmon Size Balance Sheet.

A Common Size Balance Sheet consists of the following information: First Column for Items of Balance Sheet

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M3C 4.

Mahajan Commerce Coaching Centre

Fourth Column for percentage relation of different items of previous year's Balance Sheet to Total Liabilities of previous year which are taken as 100. Fifth Column for percentage relation of different items of current year's Balance Sheet to Total Liabilities of current year, which are taken as 100.

5.

Meaning of Funds Flow Statement. S tatement.

The Funds Flow Statement consists of two terms 'Fund' and 'Flow'. Fund may be interpreted as cash or working capital capital or all financial resources. Flow means change. Therefore, when the term 'Fund' is interpreted as 'working capital', the funds flow statement means statement of changes in working capital. This statement contains the sources of funds, uses of funds and the changes in net working capital indicating the difference between the total sources and total uses. This statement is also known as Statement of Sources and Applications of Funds, or Statement of Sources and Uses of Working Capital. Meaning Of Cash Flow Statement

The Cash Flow Statement means the statement of changes in Cash and Cash equivalents. It shows: 1.

Net Cash flows from Operating Activities;

2.

Net Cash flows from Investing Activities;

3.

Net Cash flow from Financing Activities;

4.

Net change in Cash and Cash Equivalents.

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M3C

Mahajan Commerce Coaching Centre

Q: When does the flow of cash arise?

The cash flow arises when the net effect of transaction is either to increase or to decrease the amount of cash or cash equivalents. The transaction which affects either:

Q:

Additional Questions B and C are partners sharing profit in the ratio of 3 : 2. D is admitted paying a premium of Rs. 2,000 for ¼th Share of the profit, Shares of B and C remaining as before. No goodwill account appears in the books. Give Journal Entries.

Q:

B and C are partners sharing profit in the ratio 3:2. Goodwill appears in books books at Rs. 3,000. D is admitted into partnership on payment of Rs. 2,000 for ¼th Share as goodwill. B and C between themselves sharing future profit and loses equally. Give Journal Entries.

Q:

B, C and D are partners sharing profit in the ratio of 3 : 2 : 1. The goodwill does not appear in the books but it is worth Rs. 3,000. E is admitted for ¼ th share. Give Journal entry.

Q:

A and and B are partners partners sharing profits in the ratio of 4 : 5. C enters paying a premium of Rs. 1,800 for ¼ th Share in the profits, the relative Shares of A and B remaining as before. No goodwill account appears in the books. Give Journal Entries. Q: P and S are partners sharing profits and losses in the ratio 3:2. Their books showed goodwill at Rs. 20,000. R is admitted with 1/5th Share which he acquires equally from P and S. R brings Rs. 20,000 as his capital and Rs. 10,000 as his Share of goodwill. Profits at the end of the year were of the amount of  Rs.1,00,000. You are required to give journal entries to carry o ut the above

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M3C Q:

Q:

Q:

i.

Mahajan Commerce Coaching Centre

'X' and 'Y' were carrying on the business in partnership sharing profits in the ratio of 3 : 1. They admitted 'Z' into partnership who pays Rs. 20,000 as his Share of capital but is unable to bring goodwill in cash. Their new profit sharing ratio is to be 3 : 1 : 1. The goodwill of the firm is valued at Rs. 20,000. Give journal entries in the following cases:(a) If the goodwill is not appearing in the books. b ooks. (b) if it is appearing in the books at Rs. 16,000. (c)If it is appearing in the books at Rs. 30,000. A and B are equal partners. They admit C in partnership firm, C paying Rs 10,000 as his capital and Rs. 2,000 for Goodwill. The new profit sharing ratio is 2: 2: 1. Pass Journal entries in the firm’s books i) When Goodwill is received outside the business. ii) When Goodwill is received in the firm and the amount being retained in the business. iii) When goodwill is received in the firm and the amount being immediately withdrawn by the old partners. Following is the Balance Sheet of A, B and C who Share Profits and Losses in the ratio of 6/14, 5/14 and 3/14. Liabilities Amount Assets Amount Rs Rs. Creditors 18,900 Land and Building 50,400 B/P 6,300 Furniture 7,350 A’s Capital 39,900 Stock 29,400 B’s Capital 33,600 Debtors 26,460 B’s Capital 16,800 Cash 1,890 1,15,500 1,15,500 They made D as partner for 1/8th Share under following conditions:That D will bring Rs. 14,700 as capital.