(Following Paper ID, Subject code & Roll No. to be filled in your answer book) I.

Liquid Ratio
II. Current Ratio
Subject Code: PGDM16-103 Roll No. III. Solvency Ratio
IV. Proprietory Ratio
V. Capital Gearing Ratio
PGDM 1st (Odd) Semester
THEORY EXAMINATION (2016-17) e). From the following Trial balance prepare Trading a/c P& L account
and Balance sheet also.
FINANCIAL ACCOUNTING FOR MANAGERS
Time: 3:00 Hrs. M.M. 70 Particulars Amount Am
Capital
(SECTION A) Loan
1. Attempt all the questions (5x4=20) Sales
Creditors
Purchase Return
(a) What is the difference between Fund Flow Statement and Cash Flow
Discount
Statement.
Drawings 12,000
(b) Define H.R.Accounting. Cash at bank 4,000
(c) What is the difference between Comparative Statement and Common size Cash in hand 1,000
Statement. Building 60,000
(d) What are the users of Accounting Information. Wages 30,000
(e) Explain Cash Realisation concept. Salaries 20,000
Carriage inward 1,600
(SECTION- B) Coal and Gas 4,400
2. Attempt any four questions (5x10=50) Rent 3,600
Printing and stationery 2,400
a) What is meant by Accounting Standards and why are they needed? Opening stock 16,000
b) What is a Cash Flow Statement ? Prepare a cash flow statement . Purchase 1,40,000
c) What is Fund Flow Statement ? How is it prepared? Insurance 1,600
d) The following is the Balance sheet of Shree Ram Ltd. Machine 51,000
Travelling expenses 3,600
Balance Sheet as on 31st March 2016 Debtors 30,000
Liabilities Amount Assets Sales return 3,000
Discount 1,000
Equity share capital 40,000 Intangible Assets
Furniture 14,000
Reserves and surplus 8,000 Fixed Assets 3,99,200
Profit and Loss Account 12,000 Investment
Mortgage Loan 32,000 Stock Adjustments
Bank overdraft 4,000 Debtors 1. Closing stock Rs.20,000.
Creditors 16,000 Bank balance 2. Outstanding Wages Rs.4,000.
Provision for income tax 8,000 3. Outstanding salaries Rs.5,000.
1,20,000 4. Prepaid rent Rs. 600.
Calculate 5. Accrued discount Rs. 200.