Analysis of Balance Sheet

Which of the following is Intangible Assets?

• Stock

• Accumulated Profit

• Plant & Machinery

• Accumulated Loss

Which of the following will NOT be added into Net-Worth of a Company?

• Share Premium

• Paid Up Capital

• Authorized Capital

• Accumulated Profit

Interest Accrual will be which part of the Balance Sheet?

• Term Liability

• Networth

• Contingent Liability

• Current Liability

A company has total Assets of Rs.100 lacs. It has Current Liability of Rs.20 lacs and Term Liability of Rs.50 lacs. How much is the Net-Worth of the company?

• Question is not sufficient

• Rs.30 lacs

• Rs.50 lacs

• Rs.70 lacs

How much is the Working Capital Gap of the Company? Total Current Assets= Rs.100 lacs, Other Current Liability Rs.30 lacs, Cash Credit Rs.40 lacs.

• Rs.100 lacs

• Rs.60 lacs

• Rs.30 lacs

• Rs.70 lacs

Pre-liminary & Pre-Operative Expenses will be referred under which head of the balance sheet?

• Current Liability

• Non-Current Asset

• Intangible Assets

• Contingent Liability

How much is the operating cycle of the Company? If Holding of all types of Stock is 40 days, Sundry Debtor is 30 days and Sundry Creditor is 20 days.

• 50 days

• 70 days

• 90 days

• 60 days

Advance to supplier to purchase Capital Goods (Plant & Machinery) will be treated under which of the following head of the balance Sheet?

• Fixed Assets

• Current Assets

• Non-Current Assets

• Intangible Assets

What will recast in Cash Flow Statement if there is "the Increase in Sundry Creditor"

• Cash Inflow from Investing Activity

• Cash out flow from Operating Activity

• Cash Inflow from Financing Activity

• Cash inflow from Operating Activity

How much is "Adjusted Tangible Net-Worth" of the company. If it has total Paid up Capital of Rs.100 lacs, Reserve & Surplus of Rs.50 lacs, Intangible Assets of Rs.20 lacs and Fund Invested in Subsidiary Company is Rs.30 lacs.

• Rs.120 lacs

• Rs.130 lacs

• Rs.100 lacs

• Rs.150 lacs