1. NPAT- Rs 1200, Depreciation- Rs 110, interest on Term Loan - Rs 90, Installment of Term loan – Rs. 310. Calculate DSCR- Debt Service Coverage Ratio
*2. Current assets are Rs. 800 lakhs, other current liabilities are Rs. 80 lakhs. what shall be MPBF as per 2nd method of lending (Tandon committee):
*3. NPA PROVISION CALCULATION. LEDGER OUTSTANDING: Rs. 80 lakhs, value of securities (primary & collateral) Rs. 20 lakhs, net worth of the borrowers/ guarantors Rs. 60 lakhs. Account is in doubtful category 1. Calculate provision amount:
*4. A unit has average debtors has Rs. 80 lac and credit sales turnover is Rs. 480 lakhs. Calculate the Debtors realisation period in months: (scale IV to V)
*5. Long term sources Rs. 600, Current assets Rs. 600, Total liabilities Rs. 1000. Calculate current ratio (SCALE IV to V)
*6. Current ratio: 1.75:1, NWC is Rs. 20 lakhs, What is the amount of current assets: (SCALE III TO IV)
*7. Working capital limit: Rs. 100 lakhs, margin against stocks & book debts 30%. The value of paid stocks & book debts required to avail the sanctioned limit fully:
*8. Net working capital Rs. 1000 and current liability is Rs. 2000. Calculate total current assets
*10. Original cost of machine is Rs. 2,40,000, life 10 years. Calculate depreciated value at the end of 4th year by using sum of years digit method:
*11. TOTAL ASSETS: Rs. 25 lakhs, share capital Rs. 4 lakhs, total outside reliability Rs. 19 lakhs. Calculate net worth:
*12. Current ratio: 2:1, quick ratio 1.5:1, currently liability 320000. Calculate amount of inventory:
*13. Machine cost: Rs. 20,00,000, depreciation 20%. What is the value of the asset at the beginning of 5th year with WDV method?
*14. Bond face value: 5000, coupon 12%, market price 6,000, what is current yield:
*15. Opening stock: Rs. 10, purchases Rs. 5, closing stock Rs. 12, capital Rs. 25, sales Rs. 20, tax Rs. 2, operating expenses Rs. 8, creditors Rs. 15, debtors Rs. 8. What is net profit after tax:
*16. Calculate gross profit
Sales Rs 8000, opening stock: Rs. 600, closing stock Rs. 1000, purchases: Rs. 5000, Direct expenses: Rs. 600, office expenses: Rs. 200. Calculate Gross profit:
*17. Sales Rs. 6000, credit sales Rs. 4800, outstanding debtors Rs. 600, Calculate Debtors velocity ratio (in months)/ debt collection period in months:
*18. Which of the following is not correct regarding system audit in banks:
*19. 1 USD = 72.200 /72.300 & 1 Euro: USD 1.150 / 1.165. If you want to purchase 10000 Euros from the bank, how much amount you will have to pay
*20. Total Assets: Rs. 8,00,000, Outside Liabilities are: Rs. 3,50,000, Current year profits: Rs. 1,50,000
Calculate net worth of the firm at the yearend:
*21. Current ratio 1.5:1. current liability is Rs. 1,50,000. Calculate NWC:
*22. Net worth as on 31.3.2022: Rs. 2,00,000, Net worth as on 31.3.2021: Rs. 1,60,000, Drawings made during the year: 15,000. Calculate Profit for the year 2022?
*23. Total assets: Rs. 20,00,000. Current liabilities: Rs. 10,00,000. Capital & reserves: Rs. 4,00,000. Calculate debt equity ratio:
*24. Capital & reserves: Rs. 80, creditors: Rs. 20, Bank term loan: Rs. 40, Bank loan against book debts: Rs. 50, Stock: Rs. 80, fixed assets Rs. 40, debtors Rs. 20. Calculate net working capital:
*25. Initial Investment is ₹ 1 lac, Scrap Value ₹ 20,000, Discounting Rate is 10%, Cash inflow
per year over 5 years is ₹ 10,000; ₹ 20,000; ₹ 30,000; ₹ 50,000; ₹ 60,000. Calculate NPV?
*27. Total assets = Rs. 3,06,000, Secured loans = Rs. 1,00,000, Unsecured loans = Rs. 60,000. Contingent Liabilities = Rs. 1,46,000
Calculate capital amount:28. Selling price Rs. 48 per unit; variable cost Rs. 40 per unit and fixed cost Rs. 6,00,000. The Break Point in units will be:
*29. Which of the following accounting concept statement is incorrect:
*30. A Company purchased a Machine costing Rs. 15 Lakh for its production process. It paid Freight Rs. 25,000, Cartage Rs. 2,000 and installation charges Rs. 18,000. The Company spent an additional amount of Rs. 40,000 for testing and preparing the Machine for use. As per AS-10, the amount that should be recorded as the cost of Machine would be:
*Questions 32 to 37 are based on the above balance sheet:
32. Calculate Current ratio:
*34. Calculate debtors collection period in days:
*35. Calculate inventory holding period in days:
*36. Calculate capital employed in the business
*37. Calculate tangible net worth of the company
*38. Share Capital as on 1.4.2021: Rs. 4,00,00,000 (Equity Shares of Rs. 10 each, 40,00,000). Reserve & Surplus as on 1.4.2021 Rs. 190 lakh, Current year Profit before Tax Rs. 280 lakh, Provision for Tax Rs. 70 lakh. Calculate Return on Net worth for the year ended March 31, 2022:
*39. Share Capital as on 1.4.2021: Rs. 4,00,00,000 (Equity Shares of Rs. 10 each, 40,00,000). Reserve & Surplus as on 1.4.2021 Rs. 190 lakh, Current year Profit before Tax Rs. 280 lakh, Provision for Tax Rs. 70 lakh. Calculate EPS?
*40. Which of the following statement is incorrect:
*41. Which of the following statement is incorrect
*42. Which of the following statement is incorrect:
*44. Firms total assets are Rs 8 crore, Liabilities are Rs 3.25 cr and reserves & surplus are Rs 1.50 cr , then the capital of the firm is:
*45. Which of the following statement is incorrect:
*46. Which of the following statement is correct:
*47. Bond face value Rs 1000, annual coupon rate 12%, maturity period is 3 years, the required rate of return/discount rate is 13% , what is the present value of the bond
*48. If expenses are incurred but not paid or income is due but not received ,necessary entries are required to be passed to depict the correct picture. These entries are known as:
*49. Which of the following statement is incorrect:
*50. Which of the following statement is correct about Certificate of Deposits
*