Financial Statement
Analysis Question Paper 2025
Dibrugarh University
BCOM 6th SEM CBCS Pattern
Discipline-Specific
Elective (For Honours and Non-Honours)
Paper: DSE-602 (GR–I)
(Financial Statement
Analysis)
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) Financial
statements disclose only monetary facts.
(b) Liquidity
ratios measure long-term solvency of a business concern.
(c) CSR
initiatives can lead to long-term financial benefits for a company.
(d) The
IRDA was incorporated as a statutory body in April 2005.
2. Fill
in the blanks: (1×4=4)
(a) Traditional
approach of financial statement analysis ignores _______ items.
(b) Debt-equity
ratio is the relationship between outsider's funds and _______.
(c) SLR
stands for _______.
(d) Profit
and Loss Account is also known as _______.
(a) Objectives
of financial statement analysis
(b) Comparative
statement
(c) Non-banking
financial company
(d) Corporate
governance
(e) Trend
analysis
4. (a) What do you mean by financial statement analysis? Explain the various techniques of analysis. (5+9=14)
OR
(b) "Analysis of financial
statements is the best way to judge the overall financial health of a
company." Explain the statement with your justification. (14)
5. (a) Prepare a Balance Sheet from the following
information: (14)
Liquidity ratio — 1.5
Proprietary ratio (Fixed Asset/Proprietor's Fund)
— 0.75
Working capital — 1,20,000
Reserve and surplus — 80,000
Bank overdraft — 20,000 (Assume no long-term
loan/fictitious assets)
OR
(b) Explain the following
(any four): (321×4=14)
(i) Net
profit ratio
(ii) Debt-equity ratio
(iii) Current ratio
(iv) Debtors turnover ratio
(v) Return
on capital employed
6. (a) "Financial reporting
should be a part of the annual report of the companies and it is the best way
to provide information to its shareholders." Explain the statement. (14)
OR
(b) What is corporate social responsibility reporting? Explain the present legal provisions of corporate social responsibility and its reporting practices in India. (4+10=14)
7. (a) Write a brief note on
IRDA. Discuss the impacts of IFRS on insurance industry in India. (14)
OR
(b) Discuss the suggestions made
by RBI's advisory group on accounting and auditing in financial reporting of
banks and financial institutions. (14)
Financial Statements Analysis Question Papers Dibrugarh University
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