4948353812

Q.F.Code: 13876

(8) In 'Cash Flows from Opcrating Activitics' adjustment for changcs in working Capital will not includc change in--

(ir.vcntorics / sundry crcditors / provisicn for tax)

(9)

____Analysis mcans comparing figures in a fihancial statements

a single period.    .    ^

(Horizontal / Standard / Vcrtical)

(10) In 'trend analysis staternent downward trend will be clcarly indicakflby tho

100.

trend percentage being-

(morę than / less than f cqual to)

1. (B) State whether the followiug statements are Truć ą^\fc»I$e and rewrite * (anyseven)    ^

sT

(1)    It is compulsory for evcry company to pr«$?ic and publish their trend analysis statements evcry ycar.

(2)    Decrease i:i the balancc cf sundry de?^5ts resuits in cash inflow.

(3)    Investmcnt in the shares of a subs^Sry company is a short term

investment.    cf"

(4)    Issue of equity shares on redfńtpfion of convcrtible debentures is a r.on-

eash transaction.    _<ZO

(5)    While estimating workinf^tpital rcquircmcnt. availability of‘Cash Credit' facility from bank wjlQever be considcrcd.

(6)    Seliing and distributón overhcads are included in the valuation of finished goods.

(7)    There is no diffeence in non-operating exp«nscs and non-cash cxpcn$es.

(8)    Ir. comparadye statements rcvcnues of one particular year are comparcd with assśj^as at the end of that year.

(9)    In tr<ujgTana!ysis staternent latcst ycar is taken as base ycar.

(10) Ccwąta! gcarir.g ratio comparcs own funds with owed funds.

• £