Question : Which of the following statements is false?

Option 1: Total Assets = Fixed Assets + Non-current Investments + Current Assets

Option 2: Long-term Borrowings or Debt = Total Borrowing - Short-term Borrowings

Option 3: Total Assets = Shareholders Funds + Long term Borrowings + Short term
Borrowings + Other Current liabilities

Option 4: None of the above.

Question : Which of the following statements is correct?

Option 1: Total Assets = Non-Current Assets (Tangible Assets + Intangible Assets + Non-Current Investments + Long Term Loans & Advances) + Current Assets

Option 2: Debt = Long Term Borrowings + Long Term Provisions

Option 3: Examples of Debts are Debentures, Mortgage Loan, Bank Loan, Loans from financial institutions and Public Deposits etc

Option 4: All of the above

Question : Which of the following statements is correct?

Option 1: Total Assets = Non-Current Assets (Tangible Assets + Intangible Assets + Non-Current Investments + Long Term Loans & Advances) + Current Assets

Option 2: Debt = Long Term Borrowings + Long Term Provisions

Option 3: Examples of Debts are Debentures, Mortgage Loan, Bank Loan, Loans from financial institutions and Public Deposits etc

Option 4: All of the above

Question : Which of the following statements is not correct?

Option 1: Net Profit before Interest and Tax = Net Profit before Tax + Interest on Long-term Borrowings

Option 2: Current Liabilities = Total Debt - Non-current Liabilities

Option 3: Capital Employed = Net Fixed Assets + Trade Investments - Working Capital

Option 4: Accumulated Depreciation is already adjusted in Net Fixed Assets.

Question : Which of the following statements is not correct?

Option 1: Net Profit before Interest and Tax = Net Profit before Tax + Interest on Long-term Borrowings

Option 2: Current Liabilities = Total Debt - Non-current Liabilities

Option 3: Capital Employed = Net Fixed Assets + Trade Investments - Working Capital

Option 4: Accumulated Depreciation is already adjusted in Net Fixed Assets.