Download OU B.Com 4th Sem Financial Statement Analysis Important Questions

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BCom General II year IV Semester

Financial Statement Analysis

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Question Bank

UNIT-I: INTRODUCTION

Theory Questions:

1. What are financial statements? Explain its nature and objectives.
2. Explain the form and contents of balance sheet.

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3. Explain Assets and Liabilities.
4. Explain the contents of Income Statement.
5. What are the uses, importance and limitations of financial statements?
6. What is the information incorporated in the financial statements and their Qualitative requirements?

Short notes:

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• Financial statements
• Owners equity
• Current Assets
• Current Liabilities
• Fixed Asset

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UNIT-II: TECHNIQUES OF FINANICAL STATEMENT ANALYSIS

Theory Questions:

1. What are the tools and techniques of financial analysis?
2. Explain about common size statement analysis?
3. What do you mean by comparative analysis? Write about comparative size balance sheet and comparative size income statement?

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4. Explain the guidelines for Interpretation of financial statements?

Short notes:

• Equity Shareholders Funds
• Non Current Liabilities
• Appropriations

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• Depreciation and Amortization expenses
• Trend Analysis

Problems: (for practise)

Refer Text book page number:

1. B-22 to 24. Problem number-1,4,6 and 8

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2. B-25 to 36. Problem number- 4,6,7,8,14,16,18,20,21,22,26,28 and 30

UNIT-III: RATIO ANALYSIS

Theory Questions:

1. Explain about the use, significance and nature of Ratio analysis?
2. Explain the interpretation of ratios and state the guidelines for the use of ratios.

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3. Explain about classification and computation of ratios?

Short notes:

1. Limitations of Ratio Analysis.
2. Interpretation of ratios.
3. Finance

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4. Activity ratios
5. Profitability Ratios.
6. Liquidity Ratios.

Problems: (for practise)

Refer Text book page number:

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1. C-28 to 30. Problem number-1,3,4,6,10,14 and 16
2. C-30 to 46. Problem number-4,6,7,9,12,15,18,20 and 28

UNIT-IV: FUNDS FLOW ANANLYSIS

Theory Questions:

1. What is funds flow statements? Explain its objectives and significance?

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2. Explain the preparation of funds flow statement?
3. Explain about the sources and application of funds?
4. What are the methods of calculating funds from operation?

Short notes:

1. Treatment of provision for taxation and tax paid.

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2. Proposed dividend.
3. Current account and Non current accounts.
4. Concept of funds.
5. Statement of changes in working capital.

Problems: (for practise)

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Refer Text book page number:

1. D-29 to 31. Problem number-1,3,6 and 8
2. D-31 to 52. Problem number-2,4,7,9,11,15,20,24,27 and 28.

UNIT-V: CASH FLOW ANALYSIS (AS-3)

Theory Questions:

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1. What is cash flow statements? Explain its objectives and significance?
2. What are the classifications of cash-flow?
3. Explain the preparation of cash flow statement as per AS-3?
4. What are the important points to be noted while preparing cash flow statements.
5. Explain the difference between funds flow and cash flow analysis?

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Short notes:

1. Cash flow from Investing activities.
2. Cash flow from Financing activities.
3. Cash flow from Operating activities.
4. Cash operating profit.

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5. Cash and cash equivalent.

Problems: (for practise)

Refer Text book page number:

1. E-32 to 35. Problem number-2, 5 and 8.
2. E-36 to 48. Problem number-2,5,7,10,11,15,16,19 and 20

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