Financial Statement Analysis Question Paper 2025, Dibrugarh University B.Com 6th Sem CBCS Pattern

Financial Statement Analysis Question Paper 2025 (May)
Dibrugarh University BCOM 6th SEM CBCS Pattern

COMMERCE (Discipline Specific Elective)

(For Honours and Non-Honours) Paper: DSE-602 (GR-I)

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 __________.

3. Write short notes on (any four): (4×4=16)

(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)

Current ratio: 2.5

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)

**************