F B3F006 Pages:3

12. The following table shows sales of mobile phones produced by ABC Ltd.

Develop a trend equation and predict the sales for the sixth period. (10)
Period Demand (in lakhs)
1 120
2 140
3 120
4 150
5 180

13. a) Arrange the following items under Liabilities and Assets of a company.
Land and building, Sundry debtors, sundry creditors, Bank loans, Bills payable,

Bills receivable, closing stock, Bank Overdraft (4)
b) Distinguish between foreign direct investment and portfolio investment. (6)
14. a) What are the principles of taxation? (6)
d) Distinguish between direct tax and indirect tax. (4)

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