CS-54 Finance & Accounting On Computers Dec-2001
Q.2(a). Regent Ltd. has a sales revenue of Rs. 10,000 and depreciation for the period is Rs. 2,000. The other expenses are Rs. 9,000.
(i) What is the amount of funds generated from operations during the period?
(ii) What would be the net loss for the period?
(iii) Under what circumstances can the funds form operations be zero.
(b) Premier Ltd. Produces a standard article. The results of the last four quarters of the year 2000 are as follows:
Quarters : Output (unit)
I : 1,000
II : 1,500
III : 2,000
IV : 3,000
The cost of direct material is Rs. 30 and direct labour is Rs.20 per unit. Variable expenses are Rs. 10 per unit. Fixed expenses are Rs 6,000 per annum,
(i) Find out full cost percent for each quarter,
(ii) Find out BEP (Break Even Point) in units for each quarter if selling price is Rs. 100 per unit and the entire output is sold.

