Taxmann's Corporate & Management Accounting (CMA)

Contents % ' ! 0

Chapter-wise Marks Distribution

I-9

Chapter-wise Comparison with Study Material

I-11

PART A CORPORATE ACCOUNTING Chapter 1 INTRODUCTION TO FINANCIAL ACCOUNTING

1.3

Chapter 2 INTRODUCTION TO CORPORATE ACCOUNTING

2.1

Chapter 3 ACCOUNTING FOR ISSUE OF SHARES

3.1

Chapter 4 4.1

ISSUE OF RIGHT & BONUS SHARES

Chapter 5 REDEMPTION OF PREFERENCE SHARES

5.1

Chapter 6 6.1

BUY BACK OF SHARES

Chapter 7 ISSUE & REDEMPTION OF DEBENTURES

I-5

7.1

3 4 . % 4 . / #

I-6

% ' ! 0

Chapter 8 UNDERWRITING OF SHARES & DEBENTURES

8.1

Chapter 9 ACCOUNTING FOR SHARE BASED PAYMENTS (ESOS & ESOP)

9.1

Chapter 10 FINANCIAL STATEMENTS INTERPRETATION

10.1

Chapter 11 CONSOLIDATION OF ACCOUNTS

11.1

Chapter 12 CORPORATE FINANCIAL REPORTING

12.1

Chapter 13 13.1

CASH FLOW STATEMENT

Chapter 14 OVERVIEW OF ACCOUNTING STANDARDS

14.1

Chapter 15 NATIONAL & INTERNATIONAL ACCOUNTING AUTHORITIES

15.1

Chapter 16 ADOPTION, CONVERGENCE & INTERPRETATION OF IFRS & ACCOUNTING

STANDARDS IN INDIA

16.1

PART B MANAGEMENT ACCOUNTING Chapter 17 OVERVIEW OF COST

17.3

Chapter 18 COST ACCOUNTING RECORDS & COST AUDIT UNDER THE COMPANIES

ACT, 2013

18.1

Chapter 19 BUDGETARY CONTROL

19.1

Chapter 20 RATIO ANALYSIS

20.1

3 4 . % 4 . / #

I-7 % ' ! 0

Chapter 21 FUND FLOW STATEMENT

21.1

Chapter 22 MANAGEMENT REPORTING

22.1

Chapter 23 MARGINAL COSTING

23.1

Chapter 24 ACTIVITY BASED COSTING (ABC)

24.1

Chapter 25 VALUATION OF GOODWILL & SHARES

25.1

Chapter 26 VALUATION, PRINCIPLES & FRAMEWORK

26.1

Chapter 27 METHODS OF VALUATION

SOLVED PAPER : DEC. 2019

27.1 P.1

SOLVED PAPER : DEC. 2020 (NEW SYLLABUS)

P.26

SOLVED PAPER : JUNE 2021 (NEW SYLLABUS)

P.48

SOLVED PAPER : DEC. 2021 (NEW SYLLABUS)

P.67

SOLVED PAPER : JUNE 2022 (NEW SYLLABUS)

P.90

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19. Dec 2015: 16. Dec 2015:

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27. Dec 2015: `

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44. Dec 2016: `

! " # $

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(short-term)

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41. Dec 2016:

H S A #

O I T A R E GY AB R 4 E V) O" C% G TN S I E D R I E V T I N D ) Y B D E N I A T B O S I 40. Dec 2016:

20.7

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RD RR A ON U E F O A I O SYV I A T AEH A WHE R OTB N TRI I TIH F A A O C RER U PYT I S EF SH R ODO S OTRNF RNPAN 'IE T O S N A E E HRR ST A A E TE HE WU Y4 B MBE D L R H U I T F N O C A I GN NA I R N Bl ON T L O I N A F F SO T E N C EN MA EC T l A I T S N S R GO LI A SC T I EA C NHF T AT L NU A I I & OC

X E G N I R U T C A F U N A M N I E S S A E ES R N C E NP ) ! S E S N E P X E T C E R I D N I N I E S A E R C N ) "

D L O S S D O O G F O T S O C N I E S A E R C N ) # S E L A S N I E S A E R C E $ $

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T l O R 0

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F O S E R A H S E C N E R E F H E C RA 0E

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Assertion (A)

" SEE T H E DT S S F SO T A ENSM E HM DE T RH OEAT T T D A H NT DT AI ES B TW S E I R H E G C T H N S T I N A L I A SD N E E O D EP UT L U N A N VEDO S ESN R E HR EE 4P PP

E NEEDH H E ERT T T E S U EP S HS F E T U O EDAMN O R NC O C A AE I E T BB ST SL A T N RA N NI O EP NAM C l ME R ESE ER S T T BO A MTL T E R I O S R NOH LT E A S NNTS I NAITE A C NICGAN Y I AL YS ELL A L NA R U NN I Ol IF & OB T "

48. Dec 2016:

(after tax @ 50%)

50. Dec 2016:

47. Dec 2016: `

49. Dec 2016: -

E H T M O R F R E W S N A W TO C L EE R B R ON CE V EI HG T S TN C O ET I L E P 3O

FH O T I EW US L A E VG N EA HH T EC NT S I E MS RS E A T F E DO EE OU T M LI TA L T VN U CSI I AE F F I G S D T N E SS A I SH TA C )

ST S I GN NE I M WE OT L A L T O S F L EA HC I T FN O A N HI CF I F H O 7N O I T A T I M I L A T O N -

Reason (R) 46. Dec 2016:

3 ) 3 9 , ! . ! / ) 4 ! 2 ( #

T C E R R O C E R A S T N E M E T A T S H T O "

T C E R R O C N I E R A S T N E M E T A T S H T O "

T U B T C E RT R C OE CR R NO I C SS I I ) )) TT NN EE MM EE T T A A T T 33 E T A T 3 T U B T C EC T R R E OR R CO SC I ) N I TS N I E) M) T EN T A E T M 3 $

Y T I U Q E S R E N W /

O QI T EA TR B Y T EI $U

! " # G N I R O A I T EA 'R

T B E D L A T O T O T T B E D T N E R R U #

Y T I U Q E S R E N W O O T T B E D L A T O 4

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E C A P S K N A L B E H T N I L L I &

E R A H S R E P E C I R P T E K R A -

x x

E R A H S R E P D N E D I V I $

I L TGGGL SI I F N N N S W I I O I AR S N N OE Y E BPL L P P NS# E O OO S V S OD I N T E RL AFC M'OHOE I ST P S S T T D E S E DR N L O E L O O U A R SO S MOS SG LR D E F MS A T EOO A O VO AH T S 4OG EC H O NFC R RO U UONS4P T IOI D T Y YA Y RN R R OR O O A T T T T S N N N K EOOE EC I C VF T VVOE A NO TB NS NI R ) I

! " # $

S E M I T R E V O N R U T S T E S S A L A T O 4

` ! " # $

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O I T A R D L E I Y D N E D I V I $

O I T A R D N E D I V I $

E V O B A E H T F O E N O .

! " # !

! " # $

L A T I P A C T E N S R O T S E I A R PN OW RO 0N K S I D E Y O L P M E

56. June 2017:

53. Dec 2016:

55. June 2017:

L SA E T R I UP SA A EC MG N I RK E VR OO NW RF UO T LP A I T H I S P AN COS I T E GA L L NE A I RS K R T H OEI HW 7T S T E NS RS UA T E N 2O T N E R O R I T UA #R

SED E HE T TD A C N F I D OUS N FG I N HHSI CCIW I U SO H S R WME R NO OWI I SB T A OUY 2HBB 3

L AO ES M M M RR HE l CT I A G H NF WO O L Y OSC I E T N R A E UV 2S 2 -

` `

52. Dec 2016:

S TMT l E ORS RlS PEA H F ST O E R D UFSE SOMY AYR O ET L EP MIT L I M B NE TA ) I 1

H T R O W T E .

S E R A H S Y T I U Q %

! "

LM A T R I E P AT CG N MO RL E T TM R O OR HF S D AE SC I L N A A T I N P I AF C GSS NIE I H C K CR RI U OH O 7WS

Statement - I

G N I W O L L O F E H T H C T A OD I E T R A E R D DI RS Y A R O DNT NOC ACA T SF S I S E T I H A 4 S 0

Select the correct answer from the options given below —

54. Dec 2016: -

Select the correct answer from the options given below — -

(S)

(R)

(Q)

(P)

List - II List - I

Statement - II 51. Dec 2016:

20.9

' . ) 4 . 5 / # # ! 4 . % % ' ! . ! " 4 2 ! 0

20.10

O I T A R S E L A 3

NO I I G T R A A R MT N TE l O RM PT S TE E V .N I NT ON E NM RT US TE EV N 2I

O I T A R R E V O N R U 4

I R O PT I OA RR 0Y nR A T E

S T E S S A T N E R R U #

S T E S S A L A T O 4 4 ) " % O I T A R Y T I D I U Q I ,

O I T A R Y T I L I B A T l O R 0

Codes: O I T A R Y C N E V L O 3

O I T A R S E L A S T S O #

O I T A R R O E I V T O A R N T R E U O S T I S T E A A L E B R U A E V N I M E E O V C C E E N 2 2 ) ! " #

O I T A R G N I T A R E P /

O I T A R R E V O N R U T T E S S ! D E X I & $

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! " # $

Y S L R L I D Y" N T I U C O 3 L E E R Y E V L E R WV E O L I T T C B BE A E Y P $ A S SPE EL SR L L A I 3B S E HL TB S NA R V O OI T E B MC D NE EA D R

O I T A R R E V O N R U T S R O T B E $

64. June 2018:

O I T A R D I U Q I ,

O I T A R G N I N R A E E C I R 0

G N I W O L L O F E H T H C T A -

O I T A R Y C N E V L O 3

! " # $

O I T A R R E V O N R U T K C O T 3

! " # $

S E DS I N A PE EP R X 0E

SI R NE I H A L T P XE ES TU A S HE S T I I ONS A I T E PL A A R MS EOE HC T 4 A Y R L E T N N EE I G C I O F T F E S T E WS OS HA

O I T A R G N I T A R E P O S E L A 3

S EFGR L I O NE B Y A IV C VEMO N I N C U E E R V CNSU S E A L T A L O R S S SA R ST B O E M N L R U T A E S OG B E N T CS I TC $ I T D R AO E O EF L L R R H O#B #E AA 3 C VE NDIY ANEA Y C E A L ENB B A I R B S D L S L G T E I Y N T N AW A I U D N C I E O O I C D T ! # " $ P C A N / A R I

! " # $

E C A P S K N A L B E H T N I L L I &

S E L A 3

O I T A R S E L A 3

62. June 2018:

! " # $

(d) (c) (b) (a)

O I T A R R E V O N R U 4

G N I T A R E PS /E S N E SP E L X A 3% F O T S O #

60. June 2017:

! " # $

` `

List II

List I

63. June 2018:

61. June 2017:

59. June 2017:

S T E S S A D E X I & S I O I T A R

58. June 2017:

S N A O L M R E T G N O , # $

57. June 2017:

3 ) 3 9 , ! . ! / ) 4 ! 2 ( #

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Y C I L O P D N A G N I N N A L P E T A L U M R O F O 4 T R O P E R E D I V O R P O 4

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E C I R P G N I L L E S E H T E N I M R E T E D O 4

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O R P G N I K A M N O I S I C E D N I T S I S S S A S OE 4C

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E B L L I W O I T A R R E V O N R U T K C O T S E H 4

S E M I T

! " # $

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E Y S M I T E O U X C Q A N % 4 ) ! " #

73. Dec 2018:

S E G R A H C T S E R E T N ) $

H K A ,

L L I W L A T I P A C G N I K R OI S 7E R E H T F I E G N A H C

S T E S S A T N E R R U C N I E S A E R C N ) !

S R O T I D E R C E H T O T T N E M Y A 0

S I Y C N E V L O S M R E T G N O ,

H K A ,

O I T A R S T E S S A D E X I &

! "

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E V O B A E H T F O L L !

! " # $

O I T A R Y T I U Q E T B E $

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T E S S A T N E R R U C N I E S A E R C E $

Y B D E T A C I D N I

H K A ,

S E I T I L I B A I L T N E R R U C N I E S A E R C E $

" # $

H K A ,

! " # $

S E M I T

T EI GF O AR R E P VT OE CN Y EGB CN I I S V D E R I X E V A I S TDT B YD EB N $DA T ES NE I R A E T T B N OI SE I R OO I F T E A B R

S N T E E H S T S !HY TKE L A N L V E I R T C R U E #EP RS KAE CLR A OT HE T I K 3 P B AL FAL ) L # I G W N O I I K T RDA ONR 7AD I HU DK NA Q I AL L

S E M I T

72. Dec 2018:

! " # $

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! " # $

K C O T S G N I S O L #

D L O S S D O O G F O T S O # K C O T S G N I N E P /

67. June 2018:

71. Dec 2018: `

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74. Dec 2018: `

69. June 2018:

not

68. June 2018:

70. Dec 2018: not

65. June 2018:

20.11

' . ) 4 . 5 / # # ! 4 . % % ' ! . ! " 4 2 ! 0

20.12

S E M I T

SSE I R B OOL I T L T I I A D W R ER R E E C S VA EO H GN C AR R R UU E P VTT ASI R D OE ET HI R 4D C EF R O C T N U O M A E R A

S E M I T

E V O B A E H T F O E N O .

S E M I T

TDE S N I UNI T A O L I M B A A I L EST HIN O T E I ET R BA R LRU L I TC WN D EN TR A RA HU 7C E HS T I O F IT I KA CR OK T CE S I U R FQ O A

O I T A 2 Y C N E V L O 3 M R E T G N O ,

O I T A 2 T S E 4 T E K R A -

ET OS R I U E SNR R NE U EC T NU OO T F R DCA EAE T FN C UON DYI NT S I OC E I #A C PN AE CG N SI G T NN I O WC OT RE R OE BM

! "

O I T A R S E L A S N O N R U T E 2

84. June 2019:

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! " # $

O I T A 2 Y T I L I B A T l O R 0

S E M I T

S I O I T A 2 G N I R A E ' L A T I P A #S A D E Z I R O G E T A C

S E M I T

! " # $

S E M I T

! " # $

S E M I T

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S E M I T

H K A ,

82. June 2019: `

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79. June 2019:

83. June 2019:

78. Dec 2018:

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H K A ,

! " # $

77. Dec 2018:

O I T A R R E V O N R U T S R O T B E $

H K A ,

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81. June 2019: ` ` ` ` ` `

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H K A , 75. Dec 2018:

80. June 2019:

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` `

88. June 2019: `

86. June 2019:

87. June 2019:

S S I I S S Y Y S S L I L I A S S A N L Y Y N L A A A A N N M A M A R L R L E E A A T T N C T R G I R T E N R O T O E H N , 6 3 ) ! " # $

16.

15.

85. June 2019: ` `

20.13

Answers

T U O Y A P D N E D I V I $

S E L A 3

T l O R 0 S S O R '

O I T A 2 T l O R 0 S S O R '

S E L A 3

D L O S S D O O G F O T S O #

K C O T 3 E G A R E V !

Y T I C O L E 6 K C O T 3

K C O T 3 E G A R E V !

E B K C O T S G N I N E P / T E ,

# " #

$ ! $

S E I T I L I B A I , N T E R R U #

3 0 %

" # #

S E I T I L I B A I , T N E R R U #

86. 85.

$ $ " #

78.

y x

88. 87.

# # # !

71.

S T E S S ! T N E R R U #

O I T A 2 T N E R R U #

x y

84. 83. 82. 81. 80. 79.

" $ # #

77. 76. 75. 74. 73. 72.

# " # $

HINTS FOR PRACTICAL MCQs

70. 69. 68. 67. 66. 65. 64.

' . ) 4 . 5 / # # ! 4 . % % ' ! . ! " 4 2 ! 0

20.14

3 ) 3 9 , ! . ! / ) 4 ! 2 ( #

K C O T 3 G N I S O L #

T l O R 0 T E .

X A 4

D N E D I V I D E C N E R E F E R 0

R E D L O H E R A H S Y T I U Q E R O F E L B A L I A V A T l O R 0

E R A H S R E P

3 0 % E R A H S R E P S G N I N R A %

S E I T I L I B A I , T N E R R U # O I T A 2 T N E R R U #

S T E S S ! T N E R R U #

K C O T S G N I S O L #

K C O T 3 S T E S S ! T N E R R U #

S E I T I L I B A I , T N E R R U #

O I T A 2 K C I U 1

K C O T 3

S T E S S ! T N E R R U #

S E I T I L I B A I , T N E R R U #

O I T A 2 T N E R R U #

K C O T S G N I N E P /

x y

K C O T 3 G N I N E P / K C O T 3 E G A R E V !

x x

K C O T S G N I S O L #

20.15

S Y A D

K C O T 3 E G A R E V !

S E M I T

S E I T I L I B A I , T N E R R U #

x y

L A T I P A # G N I K R O 7 S E I T I L I B A I , T N E R R U # S T E S S ! T N E R R U #

S E I T I L I B A I , T N E R R U #

S T E S S ! T N E R R U #

@ E B K C O T S E H T T E ,

S E I T I L I B A I , T N E R R U #

O I T A 2 D I U Q I ,

K C O T 3 S T E S S ! T N E R R U #

D L O S S D O O G F O T S O #

S T E S S ! T N E R R U #

O I T A 2 T N E R R U #

y y

O I T A 2 R E V O N R U 4 K C O T 3

13.

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Corporate & Management Accounting (CMA) | CRACKER AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

N.S. Zad TAXMANN June 2022 6th Edition 9789356221789 440 PAPERBACK

Rs. : 425 | USD : 36

Description This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the questions (topic-wise) & detailed answers strictly as per the syllabus of ICSI. The Present Publication is the 6th Edition & updated till 31st May 2022 for CS-Executive | New Syllabus | Dec. 2022/June 2023 Exams. This book is authored by CS N.S. Zad with the following noteworthy features:

· Strictly as per the New Syllabus of ICSI · [Coverage] of this book includes o Fully Solved Questions of Past Exams 

Solved Paper – December 2019



Solved Paper – December 2020 | New Syllabus



Solved Paper – June 2021 | New Syllabus



Solved Paper – December 2021 | New Syllabus



Solved Paper – June 2022 | New Syllabus

· [Topic-wise] arrangement of past exam questions · [Practical MCQs] with Hints · [Most Amended & Updated] Covers the latest applicable provisions and amendments as per the Companies Act, 2013

· [Marks Distribution] Chapter-wise Marks Distribution · [ICSI Study Material] comparison

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Taxmann's Corporate & Management Accounting (CMA) | CRACKER