Placement Papers - BSNL

Rs.   Rs.   Rs.   Rs.      Share capital   400   400   Fixed Assets   400   320      Reserves   300   310   Investment   100   80      P & L a/c   60   66   Stock   300   200   

     Creditors   100   66   Debtors   100   400      Provision for taxation   75   10   Investment   100   80      Bank Loan      148   Bank   35         Total   935   1,000   Total   935   1,000  
 Additional Information :
  (a) Provision for tax made during the year was Rs.  9,000 p.a.
  (b) Dividend paid during the year was  Rs. 4,000 p.a.
  Prepare Funds Flow Statement.

9. From the following particulars, find
  (a) P/V Ratio.
  (b) BEP Sales (in rupees).
  (c) Margin of Safety.
  Rs.
  Sales 1,00,000
  (") Variable cost 60,000
  Contribution 40,000
  (") Fixed cost 20,000
Profit 20,000

10. From the data given below compute the value of  current asset, current liability and liquid ratio.
  Working capital " Rs. 60,000.
  Working capital ratio = 3.5.
  Current ratio = 4.5.
Stock " Rs. 10,000.

11. Prepare trading account of Archana for the year ending 31.12.96 from the following information :
Opening stock : Rs. 80,000
  Purchases : Rs. 8,60,000
  Freight inward : Rs. 52,000
  Wages : Rs. 24,000
  Credit sales : Rs. 14,40,000
  Purchase returns : Rs.10,000
  Sales returns : Rs. 3,16,000
  Closing stock : Rs. 1,00,000

Adjustments :
  (a) Outstanding wages Rs. 1,000.
  (b) Unrecorded cash sales amounted to Rs. 6,000.

12. Compute working capital turnover ratio :
  Current Assets : Rs.
  Stock 60,000
  Debtors 40,000
  B/R 1,00,000
  Cash in hand 40,000
  Cash at bank 20,000
  Interest accrued 10,000
  Prepaid insurance 30,000
  Current Liabilities : Rs.
  B/P 40,000
  Outstanding expenses 20,000
  Creditors 40,000
  Sales for the year 4,00,000
Sales return 40,000