Management Accounting 08-03-2023

The share capital of A Ltd. stood at Rs 20,00,000 in 2013 and at Rs 26 lac in 2014. As per records, the company bought asset of another company for Rs 6 lac payable in fully paid shares. These assets included Goodwill Rs 2,00,000 Machinery Rs 1,83,600 and Stock Rs 2,16,400. What is the fund from issue of shares?

• Rs 2,15,600

• Rs 2,16,400

• Rs 2,00,000

• None of the above

Which of the following are sources of funds?

• Issue of bonus shares

• Issue of shares against the purchase of fixed assets

• Conversion of debentures into shares

• None of the above

Which statement is prepared in the process of funds flow analysis?

• Schedule of changes in working capital

• Funds Flow Statement

• Both a and b

• None of the above

Funds flow statements are prepared so as to

• To identify the changes in working capital

• To identify reasons behind change in working capital

• To know the item-wise outflow of funds during given period

• All of the above

Bond, debentures and term loans fall under:

• Current assets

• Non-current assets

• Non-current liabilities

• Current liabilities