NMIMS Global Access
School for Continuing Education (NGA-SCE)
Course: Financial Accounting & Analysis
Internal Assignment Applicable for April 2021 Examination

1. Mr. Anmol started a retail outlet of food corner named Anmol Foods in his locality and
doing well in his food business. His friend Atul ask him to record the transactions and
assess his financial position. Mr. Anmol is not convinced on accounting of the
information as he is not sure about the need of accounting when he is earning good
money.

You as Mr. Atul, help Mr. Anmol to get an understanding about the term accounting,
uses of accounting information - so that he can record the financial information and
assess his financial position.
Also, discuss any five accounting terms relevant to recording the financial information.
(10 Marks)

2. Hindustan Unilever Ltd.is an Indian consumer goods company listed on the stock
exchange in India. As part of the listing agreement the Management Discussion and
Analysis Report should form part of the Annual Report to the shareholders.
MD&A should include discussion on certain crucial matters within the limits set by the
company’s competitive position. Discuss about MD&A, list down, and briefly define
those matters which MD&A should include. (10 Marks)

3. Following information is available in respect of A Ltd
Particulars As on 31.3.2019
(Rupees. In Lacs)

As on 31.3.2020
(Rupees. In Lacs)

Investment in Financial
Assets

- 100
Equity Share Capital 150 160
Long term Loans taken 100 200
Dividend paid - 26
Dividend received - 10
Interest received - 15

a. Prepare the cash flow from financing activities from the above information and give
reasons for each element whether these elements belongs to financing activities or not
(5 Marks)

b. Calculate the relationship between the debt and equity for the year 2019 and 2020, and
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