AGM1

A company has made sales of Rs.300 lacs. It has Net Profit of Rs.30 lacs. In Notes to Account we find Profit includes interest income of Rs.10 lacs from Investment. It has Depreciation Rs.5 lacs. What is "Cash Profit" of the company form Operation only?

• Rs.30 lacs
• Rs.20 lacs
• Rs.25 lacs
• Rs.15 lacs
• Rs.35 lacs

The following information is available from the balance sheet of a unit, Total liabilities - 20 lacs, Current liabilities -7 lacs, Term liabilities -4 lacs, what will be DE Ratio?

• 4.5
• 3.15
• 2.26
• 1.22
• 0.95

A company has purchased the Raw Material of Rs.100 lacs on Credit from Suppliers. what will be the impact on the Balance Sheet?

• Only Assets will increase by Rs.100 lacs
• Only Liabilities will increase by Rs.100 lacs
• Both Assets and Liabilities will increase by Rs.100 lacs
• Neither Assets and Liabilities will increase by Rs.100 lacs

A company has total Book-Debts of Rs.200 lacs as on 31.03.2022 and during financial year 2022- 2023 it has realized the Book-Debts of Rs.50 lacs. What will be the impact on the Balance Sheet of the Company as on 31.03.2023?

• Total Current Assets of the company will increase by Rs.50 lacs.
• Total Assets of the company will increase by Rs.50 lacs.
• Total Liability of the Company will reduce by Rs.50 lacs
• There will not be change on the Assets & Liabilities of the Company.

A company has total Inventory holding level of 35 days as on 31.03.2022 which has been increased to 60 days as on 31.03.2023. Which of the following is the best indicator of increase in Inventory Holding Level?

• The company requires more working capital now.
• The company is improving its business model.
• The company requires less working capital
• The debtors holding level mostly increases due to increases in Sales

A company has purchased Plant & Machinery of Rs.100 lacs by availing a Term Loan of Rs.75.00 lacs and remaining Rs.25 lacs will be brought in as Cash Margin from his capital. What will be the impact on the Balance Sheet of the Company?

• Total Assets side will increase by Rs.100 lacs
• Total Liability side will increase by Rs.100 lacs
• Total Assets side will increase by Rs.75 lacs
• Total Liability side will increase by Rs.25 lacs

A company approaches you for a loan and you find that it has total Cash of Rs.55 lacs and out of which Rs.30 lacs lying in current account is marked lien by the bank due to attachment order by Income Tax Dept. How you will treat Rs.30 lacs in CMA?

• As Current Assets
• As Non-Current Assets
• We will remove the cash Balance of Rs.30 lacs from Assets side
• It will be treated as Contingent Liability

A company has made an advance payment of Rs.200 lacs for purchase of Plant and Machinery. As a Banker where you will treat such advance payment to supplier in CMA data?

• Fixed Assets
• Non Current Assets
• Current Assets
• In footnote of Balance sheet

A company has total NPV of fixed Assets of Rs.150 lacs. It has term loan of Rs.100 lacs, Networth of Rs.25 lacs, Current Liability of Rs.25 lacs and Non- Current Assets of Rs.50 lacs. How much is FACR (Fixed Assets Coverage Ratio) of this company?

• 1.50 times
• 1.20 times
• 1.00 times
• 2.00 times

A Company delas with SBI. It has book-debts of Rs.100 lacs under LC issued by BOB. Now, Book- Debts of Rs.100 lacs is discounted by SBI after getting confirmation from BOB. Where you will find such Book-Debts outstanding details in Company's Financials?

• Under Current Assets as Book-Debts Outstanding
• Under Non-Current Assets as the company has got the money against Book- Debts from SBI
• Under Foot-note or notes to the account of the Company Financials
• It will not appear anywhere in the Balance Sheet as SBI will get money from BOB.