Dibrugarh University
B.Com 6th Semester (Honours & Non-Honours)
Paper: DSE-602 (GR-I) - Financial Statement Analysis
2024
Full Marks: 80
Pass Marks: 32
Time: 3 Hours
The figures in the margin indicate full marks for the questions.
1. Write True or False: (1×4=4)
a) Comparative statement is an example of horizontal analysis.
b) Debt-equity ratio is a solvency ratio.
c) Corporate social responsibility reporting is not mandatory for any business in India.
d) IFRS 4 is associated with insurance contracts.
2. Fill in the Blanks: (1×4=4)
a) Common size statement is known as ______ analysis.
b) ______ and ______ ratios are the main ratios to measure the liquidity position.
c) CRR stands for ______.
d) IRDA was incorporated in the year ______.
3. Write short notes on (any four): (4×4=16)
a) Common size statement
b) Trend analysis
c) Composite ratio
d) Corporate social responsibility
e) Principle of indemnity in insurance
4. Answer the following questions: (14 Marks)
a) Write about the various techniques of financial statement analysis and explain the limitations of financial statement analysis.
Or
b) What is financial statement analysis? Discuss the importance of financial statement analysis.
5. Solve the following: (14 Marks)
Prepare a Balance Sheet from the following information:
Gross profit (20% of sales) – ₹30,000
Equity share capital – ₹25,000
Credit sales to total sales – 80%
Total assets turnover – 3 times
Stock turnover – 8 times
Average collection period (360 days) – 18 days
Current ratio – 1.6:1
Long-term debt ratio – 40% to equity
Or
Explain the following (any four): (3½×4=14)
a) Balance Sheet ratio
b) Solvency ratio
c) Return on investment
d) Stock turnover ratio
e) Gross profit ratio
6. Answer the following: (14 Marks)
a) "Financial reporting is intended to supply information useful to various groups in making decisions." Explain.
Or
b) Give a brief note on mandatory and voluntary disclosures in corporate social responsibility reporting.
7. Answer the following: (14 Marks)
a) Discuss the impact of IFRS on Indian banking companies.
Or
b) What is a non-banking financial company? Discuss the RBI guidelines on the regulatory framework of NBFCs.
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