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NMIMS Global Access School for Continuing Education (NGA-SCE) Course: Financial Accounting & Analysis Internal Assignment Applicable for April 2022 Examination Assignment Marks: 30 Instructions:  All...

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NMIMS Global Access
School for Continuing Education (NGA-SCE)
Course: Financial Accounting & Analysis
Internal Assignment Applicable for April 2022 Examination



Assignment Marks: 30

Instructions:
 All Questions ca
y equal marks.
 All Questions are compulsory
 All answers to be explained in not more than 1000 words for question 1 and 2 and for
question 3 in not more than 500 words for each subsection. Use relevant examples,
illustrations as far as possible.
 All answers to be written individually. Discussion and group work is not advisable.
 Students are free to refer to any books
eference material/website/internet for attempting
their assignments, but are not allowed to copy the matter as it is from the source of
eference.
 Students should write the assignment in their own words. Copying of assignments from
other students is not allowed.
 Students should follow the following parameter for answering the assignment questions.

1. Analyse the following transactions for Surprise Ltd. using the concept of Accounting
Equation comprising of Assets, Liabilities and Equity
1.Commenced business with cash of ₹ 5,00,000.
For Theoretical Answer
Assessment Parameter Weightage
Introduction 20%
Concepts and Application
elated to the question
60%
Conclusion 20%
For Numerical Answer
Assessment Parameter Weightage
Understanding and usage
of the formula
20%
Procedure / Steps 50%
Co
ect Answer &
Interpretation
30%
NMIMS Global Access
School for Continuing Education (NGA-SCE)
Course: Financial Accounting & Analysis
Internal Assignment Applicable for April 2022 Examination

2. Purchased equipment for cash ₹ 2,00,000.
3. Purchased furniture worth ₹50,000 on credit from IndiMart.
4. Purchased raw materials for ₹25,000 against cash from XYZ Suppliers.
5. Deposited cash of ₹ 1,25,000 in the cu
ent account.
6. Sold goods for ₹75,000 and received a cheque against the same.
(10 Marks)
2. Cash flow statement complements the income statement and the balance sheet
summarizing all cash inflows and outflow transactions in the company within the given
financial year. However, there are two different methods of preparing the cash flow
statement – direct and indirect.
Enlist the differences between Direct and Indirect method of cash flow statement.
(10 Marks)
3. Following information is available for Companies Ace Ltd. and Pace Ltd.: (₹ in lacs)
Particulars Ace Ltd. Pace Ltd.
Long term Debt XXXXXXXXXX
Equity XXXXXXXXXX
Cu
ent assets XXXXXXXXXX
Cu
ent liabilities XXXXXXXXXX
Net Profit XXXXXXXXXX
Revenue (net XXXXXXXXXX
a. Compute Debt-equity ratio, cu
ent ratio for both companies. XXXXXXXXXX5 Marks)
NMIMS Global Access
School for Continuing Education (NGA-SCE)
Course: Financial Accounting & Analysis
Internal Assignment Applicable for April 2022 Examination

. If face value of equity shares of both companies ₹10 each, calculate the Earnings per
share ratio for both companies, advising which company is recommended for investment.
(5 Marks)
**********
Answered 1 days After Mar 22, 2022

Solution

Ayushi answered on Mar 23 2022
112 Votes
7
Financial Accounting and Analysis
Contents
Question 1:    3
Question 2:    3
Question 3:    5
References:    7
Question 1:
Assets = Liabilities + Capital
    Particulars
    Assets =
(Rs.)
    Liabilities +
(Rs.)
    Capital
(Rs.)
    1. Commenced business with cash of ₹ 5,00,000
    500000
    -
    500000
    2. Purchased equipment for cash ₹ 2,00,000
    500000
    -
    500000
    3. Purchased furniture worth ₹50,000 on credit from IndiMart
    550000
    50000
    500000
    4. Purchased raw materials for ₹25,000 against cash from XYZ Suppliers
    550000
    50000
    500000
    5. Deposited cash of ₹ 1,25,000 in the cu
ent account
    675000
    50000
    625000
    6. Sold goods for ₹75,000 and received a cheque against the same
    675000
    50000
    625000
1. Rs 500000 has been received by the business of surprise ltd which leads to increase in cash which is an asset by Rs 500000 and as Surprise Ltd owe this money to the owner therefore capital is Rs 500000. So assets of Rs 500000 are equal to capital Rs 500000.
2. There is no change in the accounting equation for purchase of equipment using cash because it decreases one asset that is cash and increases another asset that is equipment by the same value of Rs 200000.
3. Purchase of furniture on credit has increased assets by Rs 50000 and as it’s on credit so liabilities has also increased by Rs 50000. This transaction has made the assets as Rs 550000 and liabilities and capital also equal to Rs 550000.
4. There is no change in the accounting equation for purchase of raw material using cash because it decreases one asset that is cash and increases another asset that is inventory by the same value of Rs 25000.
5. As cash is deposited in the cu
ent account so it leads to increase in an asset that is cash by Rs. 125000 which makes total assets as Rs 675000 and as Surprise Ltd owe this money to the owner therefore capital is increased by Rs 125000. So assets of Rs 675000 are equal to capital of 625000 and liabilities of Rs 50000.
6. There is no change in the accounting equation for selling goods against cheque...
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