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18.10.2023- Financial Statements

Total questions: 10

Worksheet time: 10mins

Name
Class
Date
1.

On balance sheet, accruals, notes payable, and account payable are listed under which category?

a)

Current Liabilities

b)

Non Current Liabilities

c)

Accumulated Liabilities

d)

Accrued Liabilities

2.

Debit balance to the account of A, who is a customer - In Balance Sheet it will be shown as ____

a)

Sundry Debtors

b)

Sundry Creditors

c)

Trades Payable

d)

Bills Payable

3.

Company has incurred a loss of Rs.10.00 lacs during FY 2021-2022. Under which head the loss of Rs.10.00 lacs will appear in Balance sheet?

a)

Current Liability

b)

Current Assets

c)

Term Liability

d)

Intangible Assets

4.

In a Balance sheet, Total Assets are Rs. 15 lakh and Total Outside Liabilities are Rs.10 lakh. what could be the owner's capital?

a)

Rs. 25 Lakh

b)

Rs. 5 Lakh

c)

Rs. 7.50 Lakh

d)

Rs. 10 Lakh

5.

A company has total assets of Rs.100 lacs and a Net worth of Rs.20.00 lacs. can you guess the leverage ratio i.e. TOL/ATNW of the company?

a)

4

b)

5

c)

6

d)

2.25

6.

Fixed Assets Coverage Ratio (FACR) indicates ______

a)

Total fixed assets that are created in the business

b)

Total fixed assets in relation to current assets

c)

Number of times the value of net fixed assets covers term liabilities

d)

Number of times the gross block covers term liabilities

7.

Owner's Equity 10 lakh, Creditors 8 lakh, TL 12 lakh, Debtors 6 lakh, FA 4 lakh, Investment in Group Co. 7 lakh, stock 8 lakh, software 5 lakh. Please calculate ATNW?

a)

Rs. 24 Lakh

b)

Rs. 3 Lakh

c)

Rs. 10 Lakh

d)

(Rs. 2 Lakh)

8.

Contingent liability is shown as _____

a)

A foot note in Balance sheet

b)

A term liability in the Balance Sheet

c)

A current liability in the Balance Sheet

d)

In profit & Loss Account

9.

Total Assets of a firm is Rs 80 lakh. Its net worth and term liabilities are Rs 15 and 20 lakh respectively. calculate current liability?

a)

Rs. 35 Lakh

b)

Rs. 45 Lakh

c)

Rs. 115 Lakh

d)

Rs. 65 Lakh

10.

Which of the following will not be treated as part of Current Assets in case of Working capital assessment?

a)

Stock in process

b)

Advances to supplier of capital goods

c)

Advances to supplier of Raw Material

d)

Credit Balance in Cash Credit Account