Class 12 Accountancy - Company Accounts and Analysis of Financial Statements - Chapter Issue and Redemption of Debentures NCERT Solutions | Under which head is the ‘Debenture

What is discount on issue of debentures?

State the meaning of ‘Debentures issued as a collateral security’.

Explain the guidelines of SEBI for creating Debenture Redemption Reserve.

What is ‘Capital Reserve’?

Describe the steps for creating Sinking Fund for redemption of debentures.

Can the company purchase its own debentures?

What is meant by conversion of debentures? Describe the method of such a conversion.

Can a company purchase its own debentures in the open market? Explain.

Explain the different types of debentures?

What do you mean by Ratio Analysis?

List the techniques of Financial Statement Analysis.

State the meaning of financial statement analysis?

What are various types of ratios?

Distinguish between Vertical and Horizontal Analysis of financial data.

What are limitations of financial statement analysis?

What relationships will be established to study?
(a) Inventory Turnover (b) Debtor Turnover
(c) Payables Turnover (d) Working Capital Turnover

State the meaning of Analysis and Interpretation.

List any three objectives of analysing financial statements?

The liquidity of a business firm is measured by its ability to satisfy itslong-
term obligations as they become due. What are the ratios used forthis purpose?

Prepare the format of balance sheet and explain the various elements of balance sheet.

How will you disclose the following items in the Balance Sheet of a company;
(i) Loose tools
(ii) Uncalled liability on partly paid-up shares
(iii) Debentures redemption reserve
(iv) Mastheads and publishing titles                                                                        (v) 10% debentures
(vi) Proposed dividend
(vii) Share forfeited account
(viii) Capital redemtion reserve
(ix) Mining rights
(x) Work-in-progress

The average age of inventory is viewed as the average length of time inventory is held by the firm or as the average number of days’ sales in inventory. Why?

What are Comparative Financial Statements?

List the techniques of Financial Statement Analysis.

State the importance of Financial Analysis?

State the importance of financial statements to
(i) shareholders
(ii) creditors
(iii) government
(iv) investors

What relationships will be established to study?
(a) Inventory Turnover (b) Debtor Turnover
(c) Payables Turnover (d) Working Capital Turnover

The liquidity of a business firm is measured by its ability to satisfy itslong-
term obligations as they become due. What are the ratios used forthis purpose?

Explain the process of preparing income statement and balance sheet.