Yard stick which measures relationship between two variables a) Financial statements b) Ratio c) Fund Flow analysis d) Cash flow analysis

Yard stick which measures relationship between two variables
a) Financial statements
b) Ratio
c) Fund Flow analysis
d) Cash flow analysis
by

1 Answer

Answer :

b) Ratio
by

Related questions

An essential tool of short term financial analysis a) Fund flow statement b) Statement of uses and application of funds c) Cash flow statement d) Ratio analysis

Description : An essential tool of short term financial analysis a) Fund flow statement b) Statement of uses and application of funds c) Cash flow statement d) Ratio analysis

Last Answer : c) Cash flow statement

A statement depicting the reasons for the change in cash position from one period to another a) Fund flow statement b) Statement of uses and application of funds c) Cash flow statement d) Ratio analysis

Description : A statement depicting the reasons for the change in cash position from one period to another a) Fund flow statement b) Statement of uses and application of funds c) Cash flow statement d) Ratio analysis

Last Answer : a) Fund flow statement

Comparison and interpretation of ratio is known as --------------------- a) Fund flow analysis b) Cash flow analysis c) Ratio analysis d) Trend analysis

Description : Comparison and interpretation of ratio is known as --------------------- a) Fund flow analysis b) Cash flow analysis c) Ratio analysis d) Trend analysis

Last Answer : c) Ratio analysis

Proprietary ratio measures the relationship between share holder fund and ------------------ a) Total asset b) Fixed asset c) Current asset d) Fictious asset

Description : Proprietary ratio measures the relationship between share holder fund and ------------------ a) Total asset b) Fixed asset c) Current asset d) Fictious asset

Last Answer : a) Total asset

A statement prepared in the form of report a) Fund flow b) Cash flow c) Ratio d) Balance sheet

Description : A statement prepared in the form of report a) Fund flow b) Cash flow c) Ratio d) Balance sheet

Last Answer : a) Fund flow

Ratio analysis is a study of relationship among various --------------- factors in a business a) Operational b) Official c) Financial d) Others

Description : Ratio analysis is a study of relationship among various --------------- factors in a business a) Operational b) Official c) Financial d) Others

Last Answer : c) Financial

Comparison of financial variables of a firm over a period of time is known as-------------- a) Comparative b) Common-size c) Trend analysis d) None of the above

Description : Comparison of financial variables of a firm over a period of time is known as-------------- a) Comparative b) Common-size c) Trend analysis d) None of the above

Last Answer : c) Trend analysis

Cash flow is a part of a) Fund flow b) Balance sheet c) Income statement d) Comparative statement

Description : Cash flow is a part of a) Fund flow b) Balance sheet c) Income statement d) Comparative statement

Last Answer : c) Income statement

Cash flow statement shows the causes for changes in__________ a) Cash balance b) Fund c) Working capital d) None of thes

Description : Cash flow statement shows the causes for changes in__________ a) Cash balance b) Fund c) Working capital d) None of thes

Last Answer : b) Fund

The ratio that shows the relationship between fixed asset to share holders fund a) Fixed asset to net worth b) Fixed asset ratio c) Fixed assets turn over ratio d) Net worth ratio

Description : The ratio that shows the relationship between fixed asset to share holders fund a) Fixed asset to net worth b) Fixed asset ratio c) Fixed assets turn over ratio d) Net worth ratio

Last Answer : a) Fixed asset to net worth

The ratio which shows the relationship b/w share holder’s fund and total assets a) Debit equity ratio b) Proprietary ratio c) Solvency ratio d) Fixed asset

Description : The ratio which shows the relationship b/w share holder’s fund and total assets a) Debit equity ratio b) Proprietary ratio c) Solvency ratio d) Fixed asset

Last Answer : b) Proprietary ratio

The relationship between two amount or variables is measured with the help of ------------ a) Ratio b) Trend c) Comparative d) Common size

Description : The relationship between two amount or variables is measured with the help of ------------ a) Ratio b) Trend c) Comparative d) Common size

Last Answer : a) Ratio

Vertical analysis is made to review and analyse the financial statements of -----------------accounting period. a) One B. Two C. Three D. Four

Description : Vertical analysis is made to review and analyse the financial statements of -----------------accounting period. a) One B. Two C. Three D. Four

Last Answer : a) One

------------- gives a diagnosis of the profitability and financial position a) Analysis of financial statements b) Preparation of financial statements c) Construction of statements d) None of the above

Description : ------------- gives a diagnosis of the profitability and financial position a) Analysis of financial statements b) Preparation of financial statements c) Construction of statements d) None of the above

Last Answer : a) Analysis of financial statements

When ratios are calculated from the financial statements of one year, it is known as --------------------- a) Horizontal analysis b) Vertiacal analysis c) Internal Analysis d) External analysis

Description : When ratios are calculated from the financial statements of one year, it is known as --------------------- a) Horizontal analysis b) Vertiacal analysis c) Internal Analysis d) External analysis

Last Answer : b) Vertiacal analysis

hen financial statements for a number of years are reviewed and analysed, the analysis is known as --------------------- a) Vertical nalysis b) Internal analysis c) Horizontal analysis d) External analysis

Description : hen financial statements for a number of years are reviewed and analysed, the analysis is known as --------------------- a) Vertical nalysis b) Internal analysis c) Horizontal analysis d) External analysis

Last Answer : c) Horizontal analysis

External analysis is based on ------------- financial statements a) Annual b) Published c) Prepared d) Previous

Description : External analysis is based on ------------- financial statements a) Annual b) Published c) Prepared d) Previous

Last Answer : b) Published

Powerful tool for analyzing financial statement is ---------- a) Trend analysis b) Ratio analysis c) Analysis d) Interpretation

Description : Powerful tool for analyzing financial statement is ---------- a) Trend analysis b) Ratio analysis c) Analysis d) Interpretation

Last Answer : b) Ratio analysis

---------------- establishes the relationship of different individual items which same common items a) Common size statements b) Comparative statements c) Trend analysis d) Comparative Income Statement

Description : ---------------- establishes the relationship of different individual items which same common items a) Common size statements b) Comparative statements c) Trend analysis d) Comparative Income Statement

Last Answer : a) Common size statements

AS-3 is related to a) Cash flow statement b) Funds flow statement c) Balance sheet d) Income statements

Description : AS-3 is related to a) Cash flow statement b) Funds flow statement c) Balance sheet d) Income statements

Last Answer : a) Cash flow statement

Cash flow statements (based on AS-3) should be prepared and presented under------------------ method. a) Direct b) Indirect c) Permanence d) None of these

Description : Cash flow statements (based on AS-3) should be prepared and presented under------------------ method. a) Direct b) Indirect c) Permanence d) None of these

Last Answer : b) Indirect

Flow of fund means change in ------------------- a) Working capital b) Gross capital c) Net capital d) Average capital

Description : Flow of fund means change in ------------------- a) Working capital b) Gross capital c) Net capital d) Average capital

Last Answer : c) Net capital

Fund flow statement are very useful in planning intermediate and ----------- financing. a) Short term b) Long term c) Medium term d) None of these

Description : Fund flow statement are very useful in planning intermediate and ----------- financing. a) Short term b) Long term c) Medium term d) None of these

Last Answer : a) Short term

A transaction that doesn’t make any change in working capital position is --------- a) Inflow of fund b) Out flow of fund c) Non fund transaction d) Fund transaction

Description : A transaction that doesn’t make any change in working capital position is --------- a) Inflow of fund b) Out flow of fund c) Non fund transaction d) Fund transaction

Last Answer : c) Non fund transaction

Which of the following does not affect the fund flow statement a) Issue of shares b) Borrowing c) Repayment of loan d) Payment to creditors

Description : Which of the following does not affect the fund flow statement a) Issue of shares b) Borrowing c) Repayment of loan d) Payment to creditors

Last Answer : d) Payment to creditors

Which of the following will affect the flow of fund a) a transaction affecting current and non-current accounts b) a transaction affecting both non-current accounts c) a transaction affecting both current accounts d) both a) and b)

Description : Which of the following will affect the flow of fund a) a transaction affecting current and non-current accounts b) a transaction affecting both non-current accounts c) a transaction affecting both current accounts d) both a) and b)

Last Answer : a) a transaction affecting current and non-current accounts

In the fund flow statement, depreciation is---------------- a) Deducted from net profit b) Added to net profit c) Sources of working capital d) Ignored

Description : In the fund flow statement, depreciation is---------------- a) Deducted from net profit b) Added to net profit c) Sources of working capital d) Ignored

Last Answer : b) Added to net profit

-------------------means transfer of economic value of firm from one asset or equity to another. a) Flow of funds b) Uses of fund c) Inflow of funds d) Application of funds

Description : -------------------means transfer of economic value of firm from one asset or equity to another. a) Flow of funds b) Uses of fund c) Inflow of funds d) Application of funds

Last Answer : a) Flow of funds

Fund flow statement is accompanied by a schedule of----------------------------- a) Changes in working capital b) Flow of funds c) Increase in fund d) Decrease in fund

Description : Fund flow statement is accompanied by a schedule of----------------------------- a) Changes in working capital b) Flow of funds c) Increase in fund d) Decrease in fund

Last Answer : a) Changes in working capital

When one account is current and another a non-current It results in-------------------- a) Flow of fund b) Increase of fund c) Decrease of fund d) None of these

Description : When one account is current and another a non-current It results in-------------------- a) Flow of fund b) Increase of fund c) Decrease of fund d) None of these

Last Answer : a) Flow of fund

Fund flow refers to change in----- a) Working capital b) Fixed capital c) Current capital d) Increase in working capital

Description : Fund flow refers to change in----- a) Working capital b) Fixed capital c) Current capital d) Increase in working capital

Last Answer : c) Current capital

Afford full diagnosis of the profitability and financial position a) Preparation of Profit and Loss Account b) Balance Sheet c) Final Accounts d) Analysis of financial statement

Description : Afford full diagnosis of the profitability and financial position a) Preparation of Profit and Loss Account b) Balance Sheet c) Final Accounts d) Analysis of financial statement

Last Answer : d) Analysis of financial statement

The term financial ananlysis include both --------- and interpretation a) Comparison b) Analysis c) Conclusion d) Constructions

Description : The term financial ananlysis include both --------- and interpretation a) Comparison b) Analysis c) Conclusion d) Constructions

Last Answer : b) Analysis

Horizontal Analysis shows the comparison of data for several years against a chosen ---------------- year. a) Base year C. Financial year b) Previous year D. Calender year

Description : Horizontal Analysis shows the comparison of data for several years against a chosen ---------------- year. a) Base year C. Financial year b) Previous year D. Calender year

Last Answer : a) Base year

A ltd is a manufacturing company that has no production resource limitations for the foreseeable future. The Managing Director has asked the company mangers to coordinate the preparation of their budgets for the next financial year. In what order should the following budgets be prepared? (1) Sales budget (2) Cash budget (3) Production budget (4) Purchase budget (5) Finished goods inventory budget (a) (2), (3), (4), (5), (1) (b) (1), (5), (3), (4), (2) (c) (1), (4), (5), (3), (2) (d) (4), (5), (3), (1), (2)

Description :  A ltd is a manufacturing company that has no production resource limitations for the foreseeable  future. The Managing Director has asked the company mangers to coordinate the preparation of their  budgets for the next financial year. In what order ... 5), (3), (2) (d) (4), (5), (3), (1), (2)

Last Answer : (b) (1), (5), (3), (4), (2)

Which of the following relatively small misstatements most likely could have a material effect on an entity’s financial statements? a. A piece of obsolete office equipment that was not retired. b. An illegal payment to a foreign official that was not recorded. c. A petty cash fund disbursement that was not properly authorized. d. An uncollectible account receivable that was not written off.

Description : Which of the following relatively small misstatements most likely could have a material effect on an entity's financial statements? a. A piece of obsolete office equipment that was not retired. ... that was not properly authorized. d. An uncollectible account receivable that was not written off.

Last Answer : An illegal payment to a foreign official that was not recorded.

Debtors turnover ratio measures---------- a) Short term solvency b) Operating efficiency c) Long term solvency d) Credit policy

Description : Debtors turnover ratio measures---------- a) Short term solvency b) Operating efficiency c) Long term solvency d) Credit policy

Last Answer : a) Short term solvency

Cash payment on redemption of debenture is an example of cash flow from _________ activities a) Operating b) Investing c) Financing d) Others

Description : Cash payment on redemption of debenture is an example of cash flow from _________ activities a) Operating b) Investing c) Financing d) Others

Last Answer : c) Financing

Cash flow from financing activities include payment of interest on borrowing and___ to share holders a) Dividend b) Interest c) Bonus d) Bonus shares

Description : Cash flow from financing activities include payment of interest on borrowing and___ to share holders a) Dividend b) Interest c) Bonus d) Bonus shares

Last Answer : a) Dividend

Cash receipts from royalties is an example of cash flow from__________ a) Investing activities b) Financing activities c) Operating activities d) None of these

Description : Cash receipts from royalties is an example of cash flow from__________ a) Investing activities b) Financing activities c) Operating activities d) None of these

Last Answer : a) Investing activities

Cash flow statement is based on---------- a) Cash basis of accounting b) Accounting equation c) Accrual basis of accounting d) None of these

Description : Cash flow statement is based on---------- a) Cash basis of accounting b) Accounting equation c) Accrual basis of accounting d) None of these

Last Answer : a) Cash basis of accounting

Dividend paid under AS- 3 is---------- a) Cash flow from financing activity b) Cash flow from operating activity c) Cash flow from investing activity d) None of these

Description : Dividend paid under AS- 3 is---------- a) Cash flow from financing activity b) Cash flow from operating activity c) Cash flow from investing activity d) None of these

Last Answer : c) Cash flow from investing activity

Cash flow statement is based on past records, so it is---------in nature a) historical b) future item c) past d) none of these

Description : Cash flow statement is based on past records, so it is---------in nature a) historical b) future item c) past d) none of these

Last Answer : a) historical

Purchase of building by issue of debenture is a---------item and it is ignored in cash flow statement a) cash b) non-cash c) non-operating d) current

Description : Purchase of building by issue of debenture is a---------item and it is ignored in cash flow statement a) cash b) non-cash c) non-operating d) current

Last Answer : b) non-cash

Decrease in a creditor is a---------------- of cash a) Inflow b) No flow of cash c) Outflow d) None of these

Description : Decrease in a creditor is a---------------- of cash a) Inflow b) No flow of cash c) Outflow d) None of these

Last Answer : c) Outflow

Cash flow statement is prepared by taking the ------------- balance of cash a) Opening balance b) Closing balance c) Monthly balance d) Others

Description : Cash flow statement is prepared by taking the ------------- balance of cash a) Opening balance b) Closing balance c) Monthly balance d) Others

Last Answer : a) Opening balance

Furniture sold for cash -----funds flow a) Increases b) Decreases c) Deducted d) None of these

Description : Furniture sold for cash -----funds flow a) Increases b) Decreases c) Deducted d) None of these

Last Answer : a) Increases

Comparative statements are a form of --------------------------- a) Horizontal analysis b) Vertical analysis c) Parellel analysis d) None of the above

Description : Comparative statements are a form of --------------------------- a) Horizontal analysis b) Vertical analysis c) Parellel analysis d) None of the above

Last Answer : a) Horizontal analysis

Which of the following statements is not correct? A. For the purpose of Funds Flow Statement, the term 'fund ' generally refers to net working capital B. Funds flow is a wider concept than the Cash flow C. The flow of funds must arise due to external and not internal transactions of the business D. The capitalisation of reserves by the issue of bonus shares also involves flow of funds

Description : Which of the following statements is not correct? A. For the purpose of Funds Flow Statement, the term 'fund ' generally refers to net working capital B. Funds flow is a wider concept than ... business D. The capitalisation of reserves by the issue of bonus shares also involves flow of funds

Last Answer : D. The capitalisation of reserves by the issue of bonus shares also involves flow of funds

The main aim of the ratio analysis is to help the ----------of the firm a) Owners b) Officials c) Departments d) Management

Description : The main aim of the ratio analysis is to help the ----------of the firm a) Owners b) Officials c) Departments d) Management

Last Answer : d) Management