Financial Statements Analysis
Important Questions
B.Com 6th Sem CBCS Pattern
Dibrugarh University
Unit 1: Financial Statements Analysis
Q. What
are financial statements? What are its various types? Explain them briefly. 2015, 2018, 2022, 2023
Q. What is
Financial Statements? What are their natures and objectives? What are various
limitations of Financial Statements? 2014,
2015, 2017, 2023
Q. What is
Financial Statement Analysis? What are its objectives? 2016, 2019, 2022
Q. What
are the Significance of financial statements analysis? What are various
limitations of Analysis of Financial Statements? 2016, 2019, 2022, 2024
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, 2023, 2024
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. 2022, 2024
Q. Write
short notes on:
Ø Value added
Statements 2023
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
Q. What is
Ratio analysis? What are its characteristics? Mention its advantages and
Disadvantages. 2014, 2017, 2018, 2019, 2022
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: (Every Year)
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 (Every Year)
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
Q. What do
you mean by the term Financial Reporting? What are its objectives? Explain its
Importance and limitations. 2016,
2019, 2023
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 , 2023, 2024
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. 2022, 2024
Q. What
are the objectives of corporate governance Disclosure Practices? Describe the
guidelines on corporate governance reporting as per Clause 49 of listing
agreement.
Unit – 4: Financial Reporting By Banks, Insurance Companies and
NBFCs
Q. Give a brief note on IRDA’s Guidelines on accounting and
auditing of Insurance Companies. 2014,
2016, 2018, 2023
Q. Give a brief note on suggestions made by the RBI’s Advisory group
on accounting and auditing of Banks. 2015, 2017, 2019
Q. Discuss the new standards of corporate governance
under the Companies Act, 2013. 2022
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, 2022, 2023
Q. Discuss the impact of IFRS on Indian Banking System. 2024
******
Post a Comment
Kindly give your valuable feedback to improve this website.