Financial Statements Analysis
Important Questions
B.Com 6th Sem CBCS Pattern
Dibrugarh University
Unit 1: Financial Statements Analysis
(These Questions are subject to modification. Download our DTS
Application for Complete Notes)
Q. What are financial statements? What are its various types? Explain them briefly. 2015, 2018
Q. What is Financial Statements? What
are their natures and objectives? What are various limitations of Financial
Statements? 2014,
2015, 2017
Q. What is Financial Statement
Analysis? What is its Significance? What are various limitations of Analysis of
Financial Statements? 2016, 2019
Q. What are various tools and
techniques used for Financial Analysis? Explain them briefly with their
respective merits and demerits. 2014,
2016, 2017, 2018, 2019SN
Q. “Financial Reporting should be a
part of Annual Report of the Companies and it is the best way to provide
information to its shareholders”. Considering this statements write a brief
note on financial statements and its types.
Q. Write short notes on:
Ø Value added
Statements
Ø Economic
value added Statements
Ø Window
Dressing
Q.
Practical Problems: Preparation of Comparative Financial Statements and Common
size Statements 2019
Unit – 2: Ratio Analysis
(These Questions are subject to modification. Download our DTS Application for Complete Notes)
Q. What is Ratio analysis? What are
its characteristics? Mention its advantages and Disadvantages. 2014, 2017, 2018,
2019
Q. What are various classes of ratios?
(Profitability Ratio, Solvency Ratio, Activity Ratio, Profit and Loss Account
Ratio, Balance sheet and Composite Ratios) 2015,
2016
Q. Explain the purpose of calculating
the following Ratios:
a. Current
Ratio b. Liquid Ratio c. Gross Profit Ratio d. Net Profit Ratio
e.
Operating Profit Ratio f.
Debtor’s Turnover ratio and Debtor’s Collection Period
g.
Creditor’s Turnover ratio and Average Payment Period h. Stock Turnover Ratio
g.
Debt-Equity Ratio h. Proprietory
Ratio i. Return On Investment Ratio
j. Return
on Shareholder’s Fund k.
Earnings per Share
Q. Practical Problems: Two types of
questions are expected
1. Preparation
of P/L account and balance sheet from given ratios
2. Calculation
of various types ratio from the given financial information
Unit – 3: Financial Reporting and CSR
(These Questions are subject to modification. Download our DTS Application for Complete Notes)
Q. What do you mean by the term
Financial Reporting? What are its objectives? Explain its Importance and
limitations. 2016, 2019
Q. Mention some essential or
qualitative characteristics of financial reporting
Q.
What do you mean by financial reporting? State the various steps adopted by
business to enhance transparency in financing reporting process. 2017
Q.
What is corporate social responsibility reporting? Explain the present legal
provisions of corporate social responsibility and its reporting practices in
India. 2017
Q. Write a note on
Corporate Social Reporting. What are the essentials of a perfect corporate
social responsibility
report?
Q. Write a brief note on recent developments in the field of
corporate social responsibility.
Q.
Discuss the current status of Corporate Governance Reporting in India. How does
Corporate Governance Reporting differ from Corporate Financial Reporting? 2019
Q.
Give a brief note on mandatory and voluntary disclosures on Corporate Social
Responsibility Reporting.
Q. What
are the objectives of corporate governance Disclosure Practices? Describe the
guidelines on corporate governance reporting as per Clause 49 of listing
agreement002E
Unit – 4: Financial Reporting By Banks, Insurance Companies and
NBFCs
(These Questions are subject to modification. Download our DTS
Application for Complete Notes)
Q. Give a brief note on IRDA’s Guidelines on accounting and
auditing of Insurance Companies. 2014,
2016, 2018
Q. Give a brief note on suggestions made by the RBI’s Advisory
group on accounting and auditing of Banks. 2015, 2017, 2019
Q. Give a brief note on suggestions made by the RBI’s Advisory group on accounting and auditing of NBFC and FIs. 2015, 2016, 2017, 2019
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