Old Exam Papers June 2012 (Set 2)

special machines. Management does not wish to buy the
machines unless their cost can be recovered in three years.
The following informations are available :
(i) Cost of the machines Rs. 3,00,000;
(ii) Sales revenue generated by the new machines is
Rs. 4,00,000;
(iii) Variable cost is 60% of sales;
(iv) Annual fixed costs other than depreciation are
Rs. 15,000;
(v) Life of the machines is 8 years and tax rate is 50%
Based on the criterion of three year's recovery period,
should the special machines be purchased ? Support your
answer with a computation of pay-back period required for
the investment of Rs. 3,00,000 to be recovered.
15+5
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gSA izcU/k rc rd e'khu Ø; ugha djuk pkgrk tc rd fd
mudh ykxr 3 o"kksZa esa olwy u gks tk,A fuEu lwpuk,¡
miyC/k gSa %
(i) e'khuksa dh ykxr 3,00,000 #-(
(ii) ubZ e'khuksa ls mRiUu foØ; vkxe 4,00,000 #-(
(iii) ifjorZu'khy ykxrsa fcØh dk 60 izfr'kr(
700 6 BC-12
(iii) Inventory turnover
(iv) Receivables turnover
(v) Average payment period
4+4+4+4+4
fuEu lead fcM+yk fyfeVsM ds 30 twu] 2011 ds ys[kksa esa fn;s
x;s gSa %
udn 25,000
nsunkj ¼'kq)½ 12,000
LdU/k 8,000
iwoZnÙk O;; 2,000
ysunkj 12,000
ns; fcy 3,000
foØ; 53,000
Ø; 34,000
Ø; okilh 750
mijksä lwpuk ds vk/kkj ij fuEu dh x.kuk dhft;s %
(i) dk;Z'khy iw¡th vuqikr
BC-12 3 PTO
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