UGC NET Financial statement analysis Previous Year Questions
JRFSmart holds 14 previous-year questions on Financial statement analysis from UGC NET Commerce (Paper 2), filed under Unit 2: Accounting and Auditing, drawn from 12 of the 22 exam papers in the bank (2018–2025). Each question can be practised with a full explanation and shows how often NTA has returned to the same idea.
What is asked in Financial statement analysis
The questions in this topic fall under these subtopics, ordered by how many previous-year questions each has.
| Subtopic | Questions |
|---|---|
| Interest coverage ratio | 1 |
| Earnings per share | 1 |
| Operating ratio | 1 |
| Accounting ratios | 1 |
| Inventory turnover - calculation | 1 |
| Effect of equal changes on the current ratio | 1 |
| Ratios and what they signal | 1 |
| Quick ratio and liquidity | 1 |
| Altman's Z-score ratios | 1 |
| Return on capital employed | 1 |
| Ratios significant to an investor | 1 |
| Ratio analysis | 1 |
NTA repeat analysis
Financial statement analysis appears in 12 of 22 papers (55%), which JRFSmart rates as high frequency.
Sample previous-year questions
Current assets are Rs 4,00,000. Inventories are Rs 2,00,000. Working capital is Rs 2,40,000. Calculate Current Ratio.
Working capital of a company is Rs. 6,00,000 current ratio is 2.5 : 1, liquid ratio = 1.5 : 1. What is the inventory?
The current ratio of a company is 2:1. Which one the following suggestions would improve the current ratio?
Net profit after taxes of a firm is Rs. 1,00,000 and its fixed interest charges on long term debt are Rs. 20,000. What is the interest coverage ratio if the rate of income tax is 60%?
From the following information you are required to compute Return on Total Capital employed. Net Profit Rs. 100,000 Provision for tax Rs. 100,000 Income from Investment Rs. 10,000 Fixed Assests Rs. 450,000 Current assets Rs. 1,50,000 Interest on debenture…
Which of the following ratios are critically significant for an investor A. Debt-Equity ratio B. Price-Earning ratio C. Dividend yield D. Asset turnover ratio E. Debtor turnover ratio Choose the correct answer from the options given below:
The following information with respect to a company is given below: Net profit before tax = 1,00,000 10% Preference share capital (₹1 each) = 1,00,000 Equity share capital (₹10 each) = 1,00,000 Taxation at 50% of Net profit Which one among the following is…
Arrange the following ratios in the ascending order of their significance in the prediction of industrial sickness (Altman, 1966): A. Working Capital Total Assets B. Retained Earnings Total Assets C. Earnings Before Interest and Taxes Total Assets D. Market…
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