Class name Subject Book title Chapter number Content Created at
Class XII Accountancy Accountancy Part-II 5 ratios. The liquidity ratios include current ratio and acid test ratio. Solvency ratios are calculated to determine the ability of the business to ...
Class XII Accountancy Accountancy Part-II 5 better measure of overall liquidity only when a firm’s inventory cannot easily be converted into cash. If inventory is liquid, the quick ratio is a...
Class XII Accountancy Accountancy Part-II 5 Liabilities Rs. 24,000) 5. Current Liabilities of a company are Rs. 75,000. If current ratio is 4:1 and Liquid Ratio is 1 : 1, calculate value of C...
Class XII Accountancy Accountancy Part-II 5 Assets Rs. 14,40,000 Current Liabilities Rs. 6,00,000 Net Profit before Interest and Tax Rs. 8,00,000 (Ans: Gross Profit Ratio 23.81%; Inventory Tu...
Class XII Accountancy Accountancy Part-II 5 Turnover Ratio and Trade Receivables Turnover Ratio (Ans: 2015-16: Inventory Turnover Ratio 2.67 times, Trade Receivables Turnover Ratio 4.41 times...
Class XII Accountancy Accountancy Part-II 6 determination of net profit or loss. Examples of cash flows from operating activities are: Cash Inflows from operating activities  cash receipts f...
Class XII Accountancy Accountancy Part-II 5 Rs. 30,000 Debentures Rs. 75,000 Trade Payables Rs. 40,000 Outstanding Expenses Rs. 10,000 (Ans: Debt-Equity Ratio 0.43 : 1; Total Assets to Debt R...
Class XII Accountancy Accountancy Part-II 6 Cash Flow Statement 6 iill now you have learnt about the financial T statements being primarily inclusive of Position Statement (showing the financ...
Class XII Accountancy Accountancy Part-II 6 Analysis of Financial Statements equivalents of an enterprise by classifying cash flows into operating, investing and financing activities. It requ...
Class XII Accountancy Accountancy Part-II 6 for the same transactions and events.  It also helps in balancing its cash inflow and cash outflow, keeping in response to changing condition. It ...
Class XII Accountancy Accountancy Part-II 6 from trade receivables, payment to trade payables, payment to employees, receipt of dividend, interest payments, etc. Cash managementincludestheinv...
Class XII Accountancy Accountancy Part-II 6 acquire shares, warrants or debt instruments of other enterprises other than the instruments those held for trading purposes.  Cash advances and l...
Class XII Accountancy Accountancy Part-II 6 that a transaction may include cash flows that are classified differently. For example, when the instalment paid in respect of a fixed asset acquir...
Class XII Accountancy Accountancy Part-II 6 received are classified as operating activities while dividend paid is a financing activity. In case of a non-financial enterprise, as per AS-3, it...
Class XII Accountancy Accountancy Part-II 6 (B) Cash flows from investing activities xxx (C) Cash flows from financing activities xxx Net increase (decrease) in cash and cash xxx equivalents ...
Class XII Accountancy Accountancy Part-II 6 Direct method whereby major classes of gross cash receipts and gross cash payments are disclosed; or  Indirect method whereby net profit or loss i...
Class XII Accountancy Accountancy Part-II 6 the shareholders will be debited to surplus i.e., Balance in Statement of Profit and Loss. While preparing cash flow statement, previous year's pro...
Class XII Accountancy Accountancy Part-II 6 must be added back to the net profit. 2. Finance costs of Rs. 5,000 is a cash outflow on account of financing activity. Therefore, this amount must...
Class XII Accountancy Accountancy Part-II 6 is a financing cash outflow is to be added back while other income such as interest received which is investing cash inflow is to be deducted from ...
Class XII Accountancy Accountancy Part-II 6 operating activities, the starting point is the ‘Net profit before tax and extraordinary items’ and not the ‘Net profit as per Statement of Profit ...
Class XII Accountancy Accountancy Part-II 6 2,000 Income Tax Refund 3,000 5,000 Note 2: Depreciation and Amortization expenses Particulars Amount (Rs.) Depreciation 5,000 Goodwill Amortised 2...
Class XII Accountancy Accountancy Part-II 6 information available to you (changes in the value of current assets and current liabilities) are trade receivables showed an increase of Rs. 3,000...
Class XII Accountancy Accountancy Part-II 6 Depreciation and Amortization eExpenses Particulars Amount (Rs.) Depreciation 3,20,000 Goodwill Amortised 60,000 3,80,000 Note 6: Other Expenses Pa...
Class XII Accountancy Accountancy Part-II 6 value of inventory (f) Increase in share capital (g) Increase in the value of trade receivables (h) Increase in the amount of outstanding expenses ...
Class XII Accountancy Accountancy Part-II 6 the year, a Machine costing Rs. 25,000 with Accumulated Depreciation of Rs. 15,000 was sold for Rs. 13,000. Calculate cash flow from Investing Acti...