Unpaid dividends are shown under .........

Trade payables

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Short term provisions

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Other current liabilities

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All of these

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Solution

The correct option is C
Other current liabilities

Other current liabilities

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Q. provisions are shown under non-current liabilities.

Under what heads the following items on the Equity and Liabilities side of the Balance Sheet of a Company will be presented :

(i) Proposed Dividend

(ii) Unpaid/Unclaimed Dividend

(iii) Debentures

(iv) Matured Debentures

(v) Calls in Arrears

(vi) Sinking Fund

(vii) Provision for Provident Fund

(viii) Bills Payable

(ix) Public Deposits

Q. State any two items that are included in the following major heads under which liabilities of a company are shown: (i) Reserves and Surplus; (ii) Long-term Borrowings; (iii) Short-term Borrowings; (iv) Other Current Liabilities.

From the followng information, prepare Cash Flow Statement for Dainik Jagran:
$\begin{matrix} Particulars & Note & 31-03-2017 & 31-03-2017 No. & (Rs) & (Rs) I . Equity and Liabilities (1) Shareholder's Funds (a) Share Capital & 5, 00, 000 & 7, 00, 000 (b) Reserve and Surplus & 2, 00, 000 & 3, 50, 000 (2) None-currnt Liabilities Long term Borrowings (12 % b a n k l o a n) & 1, 00, 000 & 50, 000 (3) Current Liabilities (a) Trade Payables & 50, 000 & 45, 000 (b) Other Current Liabilites (Outstanding rent) & 5, 000 & 7, 000 (c) Short Term Provisions & 1 & 80, 000 & 1, 20, 000 Total & 9, 35, 000 & 12, 72, 000 I I . Assets (1) Non-current Assets (a) Fixed Assets Tangible & 2 & 5, 00, 000 & 5, 00, 000 (b) Fixed Assets Intangible & 1, 00, 000 & 95, 000 (c) Non-current Investments & - - - & 1, 00, 000 (2) Currnet Assets (a) Trade Receivables & 80, 000 & 1, 20, 000 (b) Inventories & 50, 000 & 1, 30, 000 (c) Cash and Cash Equivalents & 2, 05, 000 & 3, 27, 000 Total & 9, 35, 000 & 12, 72, 000 \end{matrix}$

Notes to Accounts :
$\begin{matrix} Particulars & 31st March,2017 & 31st March,2018 1. Short-term Provisions Proposed Dividend & 50, 000 & 70, 000 Provision for Taxation & 30, 000 & 50, 000 Total & 80, 000 & 1, 20, 000 2 Fixed Assets Tangible Furniture & 3, 00, 000 & 2, 70, 000 Equipments & 2, 00, 000 & 2, 30, 000 ‘ Total & 5, 00, 000 & 5, 00, 000 \end{matrix}$

During the year, equipment costing Rs 80,000 was purchased. Loss on sale of equipment amounted to Rs 5,000. Depreciation of Rs 15,000 and Rs 3,000 were provided for equipment and furniture respectively.

Q. Trade Payables ₹ 50,000, Working Capital ₹ 9,00,000, Current Liabilities ₹ 3,00,000. Calculate Current Ratio.

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Unpaid dividends are shown under .........

The correct option is C Other current liabilities Other current liabilities

The correct option is C
Other current liabilities

Other current liabilities