APR-2015 Bvf6a

APRIL 2015 60153/BVF6A/
BVG6A
Time : Three hours Maximum : 75 marks

PART A — (10  2 = 20 marks)
Answer any TEN questions each in 30 words.
1. State the meaning of working capital.

|øh•øÓ •u¼ß ö£õ¸ÎøÚU TÖP.
2. Write down two concepts of working capital.

|øh•øÓ ‰»uÚzvß Cμsk P¸zxUPøÍ GÊxP.
3. What are current assets?

|h¨¦ ö\õzxUPÒ ¯õx?
4. State any two sources of working capital.

|øh•øÓ •u¼ß ‰» Buõμ[PÒ CμsiøÚU TÖP.
5. What are the assumptions of Baumol’s model?

£Ä©À •øÓ°ß AÝ©õÚ[PÒ ¯õx?
6. What is Cash Budget?

öμõUP ÁμÄ ö\»Ä vmh® Gß£x ¯õx?
7. What is credit term?

Phß Põ»® GßÓõÀ GßÚ?
8. Give the meaning of cash discount.
öμõUP uÒÐ£i Gß£vß ö£õ¸Ò u¸P.
9. What is Seasonal working capital?
£¸Á Põ» |øh•øÓ ‰»zvÚ® Gß£x ¯õx?
10. Define the term cash cycle.
öμõUP _ÇØ] GßÓ £uzvøÚ Áøμ¯Ö.
11. What are the receipts of cash budget?
öμõUP vmhzvß ö£ÖuÀPÒ ¯õx?
12. What is inventory turnover ratio?
\μUS _ÇØ] ÂQu® GßÓõÀ GßÚ?
PART B — (5  5 = 25 marks)
Answer any FIVE questions each in 200 words.
13. What are the disadvantages of excessive working capital?

AvP¨£i¯õÚ |øh•øÓ ‰»uÚzvß wø©PÒ ¯õx?
14. Calculate cash operating cycle from the following data:

Rs.
Sales 12,00,000
Purchases 8,50,000
Cost of goods sold 8,75,000
Average debtors 1,80,000
Average creditors 90,000
Average stock 1,60,000
All sales and purchase are made on credit and assume 360 days
in a year.
¤ßÁ¸® ÂÁμ[PÎ¼¸¢x öμõUP C¯UP _ÇØ]°øÚ PnUQkP.
¹.
ÂØ£øÚ 12,00,000
öPõÒ•uÀ 8,50,000
ÂØ£øÚ «x AhUP® 8,75,000
\μõ\› PhÚõÎPÒ 1,80,000
\μõ\› PhÜ¢÷uõº 90,000
\μõ\› \μUQ¸¨¦ 1,60,000
AøÚzx ÂØ£øÚ ©ØÖ® öPõÒ•u¾® PhÝUS ö\´¯¨£kQÓx
BskUS 360 |õmPÒ GÚ AÝ©õÚ® ö\´¯Ä®.
15. What is lock box system?

§mk ö£mi •øÓ GßÓõÀ GßÚ?
16. From the following information, calculate Debtors turnover ratio

and average collection period.
Rs.
Total sales during the year 4,20,000
Cash sales during the year 1,50,000
Returns inward 20,000
Debtors in the beginning 55,000
Debtors at the end 45,000
Provision for bad debts 5,000
2 60153/BVF6A/
BVG6A
¤ßÁ¸® uPÁÀPÒ ‰»® PhÚõÎPÒ _ÇØ] ÂQu® ©ØÖ®
PhÚõÎPÎß Á`¼¨¦ Põ»® BQ¯ÁØøÓ PnUQkP.
¹.
Bsiß ö©õzu ÂØ£øÚ 4,20,000
Bsiß öμõUP ÂØ£øÚ 1,50,000
ÂØ£øÚz v¸¨£® 20,000
öuõhUP PhÚõÎPÒ 55,000
CÖv PhÚõÎPÒ 45,000
ÁμõUPhß JxURk 5,000
17. What is the purpose of maintaining receivables?

ÁμÄPÒ £μõ©›¨¤ß ÷|õUP® GßÚ?
18. Explain the objectives of inventory control.

\μUQ¸¨¦ Pmk¨£õmiß ÷|õUP[PøÍ ÂÁ›.
19. Calculate EOQ from the following :

Consumption during the year — 600 units
Ordering cost — Rs. 12
Carrying cost — 20% on inventory value
Price per unit Rs. 20.
¤ßÁ¸® uPÁÀPÒ ‰»® EOQ PnUQkP.
Bsiß ~PºÄ 600 A»SPÒ
Bøn AhUP® ¹. 12
\μUS öPõsk ö\À¾® ö\»Ä 20% \μUQß ©v¨¤À.
A»S JßÔß Âø» ¹. 20
PART C — (3  10 = 30 marks)
Answer any THREE questions each in 500 words.
20. What are the different methods of forecasting working capital

requirements of a business?
J¸ ÁoPzvß |øh•øÓ ‰»uÚ ÷uøÁ°ß £À÷ÁÖ •øÓPÒ
¯õx?
21. Explain the various factors influencing working capital.

|øh•øÓ ‰»uÚzvøÚ £õvUS® £À÷ÁÖ PõμoPøÍ ÂÁ›.
22. Explain the various methods of preparing cash budget.

£n ÁμÄ ö\»Ä vmh® u¯õ›¨¤ß £À÷ÁÖ •øÓPøÍ ÂÁ›.
3 60153/BVF6A/
BVG6A
23. Navin limited is examining the question of relaxing its credit
policy. It sells at present 20,000 units at a price of Rs. 100 per
unit, the variable cost per unit is Rs. 88 and average cost per
unit at the current sales volume is Rs. 92. All the sales are on
credit the average collection period being 36 days. A relaxed
credit policy is expected to increase sales by 10% and the
average age of receivables to 60 days. Assuming 15% return,
should the firm relax its credit policy?
|Ãß ¼ªöhm Phß öPõÒøP°øÚ uÍºzxÁuØS •iÄ ö\´ux.
A¢ {ÖÁÚ® uØ÷£õx 20,000 A»SPøÍ A»S JßÖUS ¹. 100
Ãu® ÂØ£øÚ ö\´ux. ©õÖ£k® ö\»Âß AhUP® A»S JßÖUS
¹. 88 |h¨¦ ÂØ£øÚ AÍÂß \μõ\› AhUP® A»S JßÖUS ¹. 92.
AøÚzx ÂØ£øÚ²® Phß ÂØ£øÚ÷¯ ÷©¾® \μõ\› Á`¼¨¦
Põ»® 36 |õmPÒ. Phß öPõÒøP uÍºzu¨£mhõÀ ÂØ£øÚ 10%
AvP›US® ÷©¾® \μõ\› Á`¼¨¦ Põ»® 60 |õmPÒ BS® v¸®£
ö£ÖuÀ 15% GÚ P¸xP. {Ö©® Phß öPõÒøP°øÚ uÍºzu»õ©õ?
24. From the following information, calculate

(a) Maximum stock level
(b) Minimum stock level
(c) Reorder level
(d) Average stock level
Minimum consumption — 240 units per day
Maximum consumption — 420 units per day
Normal consumption — 300 units per day
Reorder quantity — 3,600 units
Reorder period — 10 - 15 days
Normal reorder period — 12 days.
¤ßÁ¸® uPÁÀPøÍU öPõsk PnUQkP
(A) Ea\ AÍÄ \μUS.
(B) SøÓ¢u \μUQß AÍÄ
(C) ©Ö Bøn AÍÄ
(D) \μõ\› \μUS AÍÄ
SøÓ¢u AÍÄ ~PºÄ & 240 A»SPÒ |õÒ JßÖUS.
Ea\ AÍÄ ~PºÄ & 420 A»SPÒ |õÒ JßÖUS.
\õuõμn ~PºÄ & 300 A»SPÒ |õÒ JßÖUS.
©Ö Bøn AÍÄ & 3600 A»SPÒ
©Ö Bøn Põ»® & 10&15 |õmPÒ
\õuõμn ©Ö Bøn Põ»® & 12 |õmPÒ.
———————
4 60153/BVF6A/
BVG6A

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APRIL 2015 60153/BVF6A/

Time : Three hours Maximum : 75 marks

1. State the meaning of working capital.

2. Write down two concepts of working capital.

3. What are current assets?

4. State any two sources of working capital.

5. What are the assumptions of Baumol’s model?

6. What is Cash Budget?

7. What is credit term?

Answer any FIVE questions each in 200 words.

13. What are the disadvantages of excessive working capital?

14. Calculate cash operating cycle from the following data:

15. What is lock box system?

16. From the following information, calculate Debtors turnover ratio

17. What is the purpose of maintaining receivables?

18. Explain the objectives of inventory control.

19. Calculate EOQ from the following :

Answer any THREE questions each in 500 words.

20. What are the different methods of forecasting working capital

21. Explain the various factors influencing working capital.

22. Explain the various methods of preparing cash budget.

24. From the following information, calculate

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