Cash Flow Statement — Accountancy STD 12 Commerce — Question

From the Balance Sheets for the year ended March 31, 2016 and 2017, prepare the
comparative Balance Sheet of Omega Chemicals Ltd.:

Mars Ltd. has Plant and Machinery whose written down value on 1st April, 2017 was ₹ 9,60,000 and on 31st March, 2018 was ₹ 10,50,000. Depreciation for the year was ₹ 35,000. In the beginning of the year, a part of plant was sold for ₹ 45,000 which had a written down value of ₹ 30,000.
Calculate Cash Flow from Investing Activities.

Himmat Ltd has authorised share capital of ₹ 50,00,000 divided into 5,00,000 Equity Shares of ₹ 10 each. It has existing issued and paid up capital of ₹ 5,00,000. It further issued to public 1,50,000 Equity Shares at par for subscription payable as under:

On Application:	₹ 3
On Allotment:	₹ 4 and
On Call:	Balance Amount.

The issue was fully subscribed and allotment was made to all the applicants. Call was made during the year and was duly received.
Show share capital of the company in the Balance Sheet of the Company.

Out of the following, identify the items that are shown in the Note to Accounts on Finance Costs:

1. Interest paid on Borrowing from Prince Finance Ltd.
2. Interest paid on Term Loan to Bank.
3. Interest paid on Public Deposits.
4. Loss on Issue of Debentures Written off.
5. Bank Charges.

The authorised capital of Suhani Ltd. is ₹ 45,00,000 divided into 30,000 shares of ₹ 150 each. Out of these company issued 15,000 shares oft 150 each at a premium of ₹ 1O per share. The amount was payable as follow:
₹ 50 per share on application, ₹ 40 per share on allotment (including premium), ₹ 30 per share on first call and balance on final call. Public applied for 14,000 shares. All the money was duly received.
Prepare an extract of Balance Sheet of Suhani Ltd. as per Revised Schedule VI Part - I of the Companies Act 1956 disclosing the above information. Also prepare 'notes to accounts' for the same.

Calculate Net Profit Ratio from the following information:
Revenue from Operations ₹ 25,00,000; Operating Ratio 90%; Loss on Sale of Fixed Assets ₹ 25,000; Interest on Long term Borrowings ₹ 30,000; Income from Investments ₹ 40,000.

Calculate Gross Profit Ratio from the following:
Revenue from Operations ₹ 1, 70,000; Credit Revenue from Operations ₹ 3,50,000; Revenue from Operations Returns (Sales Returns) ₹ 20,000; Cost of Revenue from Operations ₹ 4,00,000.

From the following information, calculate Total Assets to Debt Ratio:

From the following Statement of Profit and Loss of PP Ltd. prepare a Common Size Statement of Profit and Loss for the year ended 31.3.2021 and 31.3.2022:

Particulars	2021-2022 (₹)	2020-2021(₹)
Revenue from operations	20,00,000	10,00,000
Other Income	5,00,000	5,00,000
Expenses	10,00,000	7,00,000
Tax Rate 50%

State the objectives of ‘Analysis of Financial Statements’.