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BASED IN ACCORDANCE WITH THE NEw CBCS SYLLABUS Rabindra SELECTED PRO0BLEMS ON FINANCIAL REPORTING AND FINANCIAL STATEMENT ANALYSIS SEMESTER VI FOR THE STUDENTS OF B.COM. (HONOURS& GENERAL) SANKAR PRASAD BAsU Formerly of City College, South Kolkata and MONILAL DAS Formerly of City College, South Kolkata Rabindra Library Private Limited 37D, Beniatola Lane, Kolkata 700 009 (1)
CONTENTs SUBJECT PAGES CHAPTER I-68 I. CONsOLIDATED BALANCE SHEET OF HOLDING COMPANIES 2. 69-109 FUND FLow ANALYSIS 3. CASH 10- 177 FLow ANALYSIS 178-2000 4. FINANCIAL STATEMENT ANALYSIS 201-240 5. RATIO ANALYSIS .w.w *www www.w ww * w 3 *** ak
CHAPTER 4 FINANCIAL STATEMENT ANALYSIS Revenue Cost o Hi Enylo deprecia ded 31st March, 1. From the following statement of profit and loss of Spanner Ltd. for the year ended 31 prepare a comparative statement of profit and losSs rcome Hepare a 2019-20 2018-19 RevenU Revenue from operationsS Other income 15,00,000 1,20,000 9,00,000 12,00,089 7 Cast of Expenses Rate of income tax was 40%. 8,00.09 Eimplop 2 Prepare a comparative income statement showing changes in absolute figures and percentage comment on the performance. depreci e Als Income 2019-20 iTm the 2018-19 Revenue from operations Cost of goods sold Emplovee benefits, finance costs, depreciation and other expenses Other income 20,00,000 14,50,000 12,60.00 16,00,0 ETenue Prthases 3,00,000 2,00.000 Income tax LuleN 5,000 30% 3. From the following information, relatirng to PPK Ltd., prepare percentage increase/decrease in 2019-20 over 2018-19 2.00 30 Comparative income statement, showing of anich ISI mDiovee 2019-20 LEDreciati Revenue from operations Materials consumed 2018-18 tner exp Employee benefits, finance costs, depreciation and other expenses Income tax ther incc 5,00,000 1,80,000 2,50.000 1.00,00 KOme ta Profit mm the 2,00,000 40,000 80,000 4. From the following information, prepare a comparative income statement 8000 a perce 20,.000 50,00 Revenue from operations Cost of goods sold Employee benefits expense 2019-20 2018-19 16,00,00 10,00.000 1,28,000 86,000 25,00 Finance costs 22,00,000 15,00,000 1,80,000 2,40,000 30,000 70,000 60,000 hase Depreciation Other expenses Income tax yee 60,000 50,000 178
STATEMENT ANALYSIs 179 NANCIAL STATEMEA ving data, prepare a statement of rofit in the comparative form: From the tollowin 2019-20 Revenue from operations Cost of materials consumed 2018-19 7 10,00,000o 60% of revenue 79,00,000 70% of revenue from operations from operations (i) Enployee bene depreciation enefits, finance costs, 1,20,000 70,000 and other expenses 50% with the help of the following information: 50% (i) lncome tax arative income statement & lhepare a co 201R 2019-20 2018-19 Revenue 74,00,000 trom operations (sales) 3,00,000 50% of revenue 60% of revenue 12 M il Cost of goods sold from operations from operations Employee benetits, firnance costs, depreciation and other expenses 40% of cost of 50% of cost of goods sold 50% of net profit goods sold 50% of net entage. s profit 7 Income tax wing information, prepare a comparative T:From the followi income statement 2019-20 2018-19 16,00. 12.50A0 Revenue trom operations 5,00,000 4,00,000 3,30,000 3,15,000 Purchases 2.00 Adjustment for changes in inventories of finished goods and work-in-progress Employee benefits expense 20,000 (15,000) 42,000 40,000 ent, showe 10,000 10,000 Finance costs 30,000 25,000 Depreciation and amortisation expenses 20 12,000 10,000 Other expenses 30,000 20,000 Other income 30% 2,30A0M 1,00 30% income tax e following information, prepare a comparative income statement, showing increases, deereds and percentages thereof 200 2018-19 2019-20 13,20.000 18,00,000 Kevenue from operations Other income 16,000 20181 4,000 10,30,000 Purchases 13,20,000 (30,000) 20,000 ment for changes in Employee benefits expense Finance costs 1,00,000 1,50,000 20.000 100m0 inventories of stock-in-trade 18,000 40,000 Depreciation 50,000 5 20,000 dtion and amortisation Other expenses expenses 25,000 50% 50% Income tax