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

Preface to Sixth Edition

The Corporate & Management Accounting is one of the most important subjects of the CS Executive Level. The legal aspects of finance are becoming increasingly important and a Company Secretary is expected to successfully and effectively handle the corporate accounting procedure and management reporting issues etc. This requires expert knowledge of diverse and complex procedures involved. Realizing that the services of a Company Secretary could be of immense use in this important area, the “Corporate & Management Accounting” subject is introduced by the ICSI in its syllabus for CS Executive Level.

Many CS Executive students find this subject complicated and tricky as other subjects mainly focus on Acts, Rules & Regulations.

The book is designed exclusively as per the requirements of CS Examination pattern as prescribed by ICSI. Each chapter covers Problems & Solutions along with Multiple Choice Questions (MCQs).

I assure you all that CS Executive students studying for “Corporate & Management Accounting” paper from this book will come out with flying colours.

I shall be grateful for any of your suggestion to improve the book further.

I am really thankful to my family members who have made lot of Sacrifice for me and for their blessings and support in my career journey.

I-7

. / ) 4 ) $ % ( 4 8 ) 3 / 4 % # ! & % 2 0

I-8

I am also thankful to Taxmann and their staff for their co-operation in presenting the book to students.

I thank you, one and all.

N.S. Zad

Contents

% ' !

0

About the Author

I-5 Preface to Sixth Edition

I-7 Chapter-wise Marks Distribution

I-9

PART A : CORPORATE ACCOUNTING

Chapter 2

G N I T N U O C C !

E T A R O P R O # O T N O I T C U D O R T N )

Chapter 3

S E R A H 3 F O E U S S ) R O F G N I T N U O C C !

Chapter 4

S E R A H 3 S U N O "

T H G I 2 F O E U S S )

Chapter 5

S E R A H 3 E C N E R E F E R 0 F O N O I T P M E D E 2

Chapter 6

S E R A H 3 F O K C A " Y U "

6.1

Chapter 7

S E R U T N E B E $ F O N O I T P M E D E 2

E U S S )

Chapter 8

S E R U T N E B E $

S E R A H 3 F O G N I T I R W R E D N 5

Chapter 9

0 / 3 %

3 / 3 %

S T N E M Y A 0 D E S A " E R A H 3 R O F G N I T N U O C C !

I-11

9.1

8.1

7.1

5.1

4.1

3.1

2.1

1.3 G N I T N U O C C !

L A I C N A N I & O T N O I T C U D O R T N ) Chapter 1

3 4 . % 4 . / #

I-12

% ' !

0

Chapter 11

S T N U O C C !

F O N O I T A D I L O S N O # Chapter 12

G N I T R O P E 2 L A I C N A N I & E T A R O P R O # Chapter 13

T N E M E T A T 3 W O L & H S A #

Chapter 14

S D R A D N A T 3 G N I T N U O C C !

F O W E I V R E V /

Chapter 15

S E I T I R O H T U !

G N I T N U O C C !

L A N O I T A N R E T N )

L A N O I T A .

Chapter 16

G N I T N U O C C !

3 2 & ) F O N O I T A T E R P R E T N )

E C N EA GI R D E N V) NN OI #S D NR OA I T D P N OA DT !3

Chapter 17

T S O # F O W E I V R E V /

Chapter 18

S E I N A P M O # E H T R E D N U T I D U !

T S O #

S D R O C E 2 G N I T N U O C C !

TT S OC #!

Chapter 19

L O R T N O # Y R A T E G D U "

Chapter 20

S I S Y L A N !

O I T A 2

Chapter 21

T N E M E T A T 3 W O L & D N U &

Chapter 22

G N I T R O P E 2 T N E M E G A N A -

Chapter 23

G N I T S O # L A N I G R A -

23.1

22.1

21.1

20.1

19.1

18.1

17.3

16.1

15.1

14.1

13.1

12.1

11.1

10.1 N O I T A T E R P R E T N ) S T N E M E T A T 3 L A I C N A N I & Chapter 10

PART B : MANAGEMENT ACCOUNTING

3 4 . % 4 . / #

I-13 % ' !

0

# " !

G N I T S O # D E S A " Y T I V I T C !

Chapter 24

24.1

S E R A H 3

L L I W D O O ' F O N O I T A U L A 6

Chapter 25

25.1

K R O W E M A R &

S E L P I C N I R 0 N O I T A U L A 6

Chapter 26

26.1

N O I T A U L A 6 F O S D O H T E -

Chapter 27

27.1

SOLVED PAPER : DEC. 2019 (NEW SYLLABUS)

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

CHAPTER

D E R I U Q E R E R

A

U O YR SE R B A M L U E CC I E T R $ A T PS G N I WG N OI L L D O N F E ES HH T T NN EO VM I G E SE A R HH T D T E ,H YT NR O AF PT ME OG #D U #B "H !S A C A E R A P E R P O T

T X E N D E T C E L L O C E R A S E L A S T I D E R C F O

H T N O S I M S A G BN HI SW A O L CL O NF OE EH R T A N SI E E L A C S N A L A B E SH R OT T D B N EA DH T S N E L O A 3M

H T N O M

L A I R E T A -

S R O T I D E R #

H T N O M

S E G A 7

H T N O M

S D A E H R E V /

T S O D CR A AW TN A O R E B O T C G U/ !M NO I R F DE EL L L B A A T Y S A NP I E B L L

I W F YO R E T NN I E H M CL AA MS T N !I

Y L H T N O M E H 4

E B O T D E T C E P X E S I

R E B O T C / T S

N O E C N A L A B H S A #

T S

N O D I A P E B L L I W

F O L A T I P A C E R A H S E C N E R E F E R 0 N O

T A R DE NB EM DE I C V E I $$

19.1

R E B M E C E $

R E B M E V O .

R E B O T C /

R E B M E T P E 3

T S U G U !

`

`

`

`

`

Overheads

Wages S H T N O -

Material

`

v

`

iv

`

iii

Sales i

Budgetary Control

19

PROBLEMS & SOLUTIONS

Cash Budget

Problem No. 1]

ii Credit terms are:

T E G D U " H S A #

R E B M E C E $ T S

G N I D N E S H T N O M E E R H T E H T R O &

R E B M E C E $

E T O .

E T O .

S D A E H R E V /

E T O .

S E G A 7

S R O T I D E R #

Total payments

R E B M E V O .

E L C I H E V F O E L A S R O F E " C N A V D !

Y R E N I E H R C A # A H

M S E R C " O N

F T E X A R N E E T !

F

M E E L R M E P A O C T N N C S # N A N O I A L I Y D E B N C L H E N H T D A S N I V A V O I D C - $ !

G N I S O L #

R E T F A L A I R E T A M R O F S R O T I D E R C O T T N EH MT YN AO 0M

C

E

$

V

O

.

T

C /

L A I R E T A M F O S E S A H C R U 0

P E 3

G U !

S R A L U C I T R A 0

C

E

$

V

O

.

T

C /

S E L A 3

S E L A S H S A #

S E L A S T I D E R #

P E 3

G U !

S R A L U C I T R A 0

G U !

Cash received form debtors out of credit sales:

E T O .

S R O T B E D M R O F D E V I E C E R H S A #

Total receipts

Receipts:

R E B O T C /

!

S E L A S H S A #

Payments:

Notes S R A L U C I T R A 0

Opening cash balance

R E B M E C E $ N I

R E B M E C E $ N I E B O T E C N A V D A

X A T E M O C N )

`

vii

F O E L C I H E V F O E L A S R O F D E V I E C E R E B O T E C N A V D !

Ans.:

`

vi

' . ) 4 .

5 / # # !

4 . % % ' ! . !

" 4 2 !

0

19.2

[CS (Inter) - Dec. 1993] (16 Marks)

[CS (Inter) - Dec. 1995] (10 Marks)

Note 1: Calculation of cash paid to creditors:

Note 2: Calculation of cash sale and cash received form debtors:

P E 3

, / 2 4 . / # 9 2 !

4 % ' $ 5 "

( #

V O .

C E $

N I

H T N O M S I H T

D I A P E R A S E G A 7

V O .

C E $

T

C /

C E $

V O .

T C /

P E 3

P E 3

G U !

G U S !

E G A 7

H T N O M S I H T

D I A P E R A S D A E H R E V /

H T N O M G N I W O L L O F N I

V O .

C E $

T

C /

G U !

S D A E H R E V /

P E 3

P E 3

G U !

S R A L U C I T R A 0

T C /

V O .

C E $

E C R NA AE NY EG T N N I I U A S MN DE NE H AT SR R I O A F PT EE R G AD U FB O E SL E B T I A X ME Im T S A E T TC E U GR DS T UN BO EC HO T T ED R E A S GU NE I WB OO L T L O E F R EA HH 4C I H W T N E M T R A P E D

T A D E N N A L 0

S R U O H R

I

A

P E R

T C E R I $

S T S O C S U O E N A L L E C S I -

S R U O H R

I

A

P E R

T C E R I $

S L A I R E T A M R I A P E R T C E R I D N )

T A D E N N A L 0

S E I R A L A S S E E Y O L P M %

T C E R I D

F O L E V E L Y T I V I T C A O T P U

TS N T EI MN TU R

A P E D F EO HS T T RN OE F TM E E GR DC N UI BG EN L I B S I U X ES R mU AO EH R R A I PA EP R E 0R

S R U O H S R I A P E R T C E R I D

R O F E C N A W O L L A T E G D U B E H T E B D L U O W T A H 7

ii

`

`

T C /

V O .

S R A L U C I T R A 0

Note 4: Calculation of cash paid for overheads:

P E 3

T C /

H T N O M G N I W O L L O F

i

G U !

S R A L U C I T R A 0

Note 3: Calculation of cash paid to wages:

19.3

FLEXIBLE BUDGET

Problem No. 2]

E L B A D I E S T R X A O I 6 & C L A T O 4

S T S O C S U O E N A L L E C S I -

S L A I R E T A M R I A P E R T C E R I D N )

S E I R A L A S S E E Y O L P M %

R U O H R E P

S R U O H N I E G N A H #

T S O C N I E G N A H #

T I N U R E P T S O C E L B A I R A 6

S R H

T A T S O C E L B A I R A 6

T S O C D E X I &

Y SR T A R A U 0R B 6E 4& D NN I A A T R Y E R CA U FN O A N* OR I O T C F UN DO I OT RA PM NR I O F DN EI GE AH GT NE ER SA I N E D T V ,I '

T V S T 0I YN XU A L

A

'

G N I E B Y T I C A P A C Y R A U R B E &

S T I N U N I

D E C U D O R P S T R A 0

Y R A U N A *

S H T N O -

N O I T C E P S N )

N O I T A I C E R P E $

S R U O B A L P O H 3

S R I A P E 2

S E R O T S E L B A M U S N O #

R E W O 0

S E I R A L A 3

T C E R I D D N A T I N U R E P

`

E R A S T S O C L A I R E T A M T C E R I $

S T I N U

R U O H R E R PU NO OH I R T E C UP DS T OS RO PC FR O U EO T B A A 2L

E T U P M O C O T D E R I U Q E R E R A U O 9

Y L E T A R A P ED S N GA NT I E WG OD HU SB YE L L E B VI I X T E C Em PE SH E T R N YI T I S C E AS PN AE CP X E E B L DA NR I AA V D N A E B L TA A I R NA OV I T I C UM DE OS R PD E FX O Tl S E OH #T

Y T I C A P A C

T A T I N U R E P E T A R N O I T P R O S B A D A E H R E V O E H T W O H 3

T E G D U " E L B I X E L &

Ans.:

`

`

Elements of overhead costs:

S R U O (

a

b

T E G D U " E L B I X E L & Ans.:

' . ) 4 .

5 / # # !

4 . % % ' ! . !

" 4 2 !

0

19.4

Note 1:

Miscellaneous costs:

Problem No. 3]

`

S T I N U F O

O .

S T I N 5

T S O C L A I R E T A M T C E R I $

S R A L U C I T R A 0

, / 2 4 . / # 9 2 !

4 % ' $ 5 "

( #

19.5

S T I N 5

D A E H R E V /

T I N U R E P E T A R N O I T P R O S B A D A E H R E V /

N O I T C U D O R P F O T S O #

D E X I &

E T O .

E L B A I R A 6

E T O .

N O I T C E P S N )

S D A E H R E V O L A T O 4

E T O .

E L B A D I E R X A I S 6 & R I A P E 2

N O I T A I C E R P E $

E T O .

S E R O T S E L B A M U S N O #

R U O B A L P O H 3

T S O C E M I R 0

E L B A D I E R X A I R 6 & E W O 0

S T I N 5

T S O C R U O B A L T C E R I $ S E I R A L A 3

S R A L U C I T R A 0

Note 1:

Power:

T I N U R E P

S T I N U N I E G N A H #

S E S N E P X E N I E G N A H #

T I N U R E P S E S N E P X E E L B A I R A 6

S T I N U

T A S E S N E P X E E L B A I R A 6

S E S N E P X E D E X I &

Note 2:

Consumable stores:

T I N U R E P

T U P T U /

S E S N E P X %

T I N U R E P S E S N E P X E E L B A I R A 6

Note 3: Repairs:

T I N U R E P

S T I N U N I E G N A H #

S E S N E P X E N I E G N A H #

T I N U R E P S E S N E P X E E L B A I R A 6

S T I N U

T A S E S N E P X E E L B A I R A 6

S E S N E P X E D E X I &

T I N U R E P

W O L E B N E V I G S I T E G D U B D E Z I R A M M U 3

S E L A 3

` in lakhs

S L A I R E T A M T C E R I $

) ) )

S E S N E P X E T C E R I $

R U O B A L T C E R I $

) ) )

R U O B A L T C E R I D N )

N O I S I V R E P U 3

G N I T H G I L

G N I T A E (

E C N A N E T N I A M

S R I A P E 2

6 )

S E X A T

S E T A R T N E 2

N O I T A I C E R P E $

S E E F T I D U !

L A I R E G A N A M S E I R A L A 3

E H T GF NO I WP OL HE SH E NH OT I T H A T I ZW I L I T U T l YO T I R C A0 P A C

D

N

A

S E DL NA AS F O S T O #

R OT F S O TC E G S E D E L L T UB A

l S A B S O I N R F R EA O O P LVI T B P T D I S I E X O T EMM C E U L G mES A D ASS T A U

O T 4 " C G E N UL I RB W T AO S I N R ) L 6 L OAO 6 #6F

a

c

b

G N I D N E R A E Y E H T R O F T E G D U B L A U N N A D EN R O A I PT A EZ R I PI L T SU A HY T I $ C 4A ,P A 3C - "

F O S I S A B E H T N O Fixed Expenses:

S E S N E P X E D E X I &

Semi variable expenses:

S T I N U N I E G N A H #

S T I N U

T A S E S N E P X E E L B A I R A 6

Y T I V I T C A F O S L E V E L L L A T A T N A T S N O C N I A M E R S E S N E P X E D E X I &

Y T I

C AE PV AO CB A

D NY AB D N A NY EI T EC WA TP E A BC T N

A T S ND ON CA N I

A M N EE R E SW E T S NE EB P X E EY L B B A I G R

N A Y I VS T I A C IE A R MC P EN A 3I C

ii

S E S N E P X E N I E G N A H #

T I N U R E P S E S N E P X E E L B A I R A 6

i

' . ) 4 .

5 / # # !

4 . % % ' ! . !

" 4 2 !

0

19.6

Note 4: Inspection:

Problem No. 4]

, / 2 4 . / # 9 2 !

4 % ' $ 5 "

( #

T E G D U " E L B I X E L &

`

`

EE HT H T

NY ) L G T N N Y I ER T I S CE U AR D P0L A E C YV L E SE L T V Y I I T T I FC C O EA PP S A E C R

T A

G R NDO I F N T A AG R N E I P N O N A EL YR L P T ES N EWI R SY R UNN

COAS P I ST W M A I R O OL E P CO L D E T F ,OHS F 4 A KO CSS E T L UE R I L A N V D S EUL OL I

OE A T 'H E T D

S T R S SO A I EN C YO E IH OT WC4 TU D TO

S A R PP

`

S E E F T I D U !

N O I T A I C E R P E $

S E X A T

S E T A R T N E 2

T l O R 0

L A I R E G A N A M S E I R A L A 3

T S O C L A T O 4

Problem No. 5]

G N I T H G I L

G N I T A E (

N O I S I V R E P U 3

R U O B A L T C E R I D N )

E C N A N E T N I A M

S R I A P E 2

S E S N E P X E T C E R I $

R U O B A L T C E R I $

S L A I R E T A M T C E R I $

Semi variable expenses:

S E L A 3

Variable expenses:

S R A L U C I T R A 0

Fixed Expenses:

` in lakhs

Ans.:

19.7

R U O B A L T C E R I $

S D A E H R E V O Y R O T C A &

S D A E H R E V O G N I L L E 3

E V I T A S R D T S A I E N H I R ME DV !O

S L A I R E T A M T C E R I $

' . ) 4 .

5 / # # !

4 . % % ' ! . !

" 4 2 !

0

19.8

G N I R U D D E T C E P X E E R A T S O C N I S E S A E R C N I G N I W O L L O F E H 4

S E L A S N O

D E T A M I T S E

R SA I E TY l OE RH 0T

S D A E H R E V O G N I L L E S D E X I &

S D A E H R E V O Y R O T C A F E L B A I R A 6

S D A E H R E V O Y R O T C A & D E X I & R U O B A L T C E R I $

S D A E H R E V O G N I L L E S E L B A I R A 6 S L A I R E T A M T C E R I $

N I A T R E C S A O S L !

Y T I C A P A C F O L E V E L

T A

D O I R E P E H T R O F T E G D U B E L B I X E m E R

A T Pl EO R R 0P S D A E H R E V O E V I T A R T S I N I M D !

T E G D U " E L B I X E L &

Ans.:

in %

S T I N U F O

O .

T S O C L A I R E T A M T C E R I $

E T O .

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

E T O .

S D A E H R E V O Y R O T C A &

E T O .

E T O .

E T O .

E T O .

E T O .

D E X I &

D E X I &

E L B A I R A 6

S D A E H R E V O E V I T A R T S I N I M D !

E L B A I R A 6

S D A E H R E V O G N I L L E 3

S E L A 3

Note 1:

T S O C N O

S N A E M E L A S N O

T l O R 0

Cost of goods sold

Total overheads

S R A L U C I T R A 0

Prime cost

E S A E R C N I

T S O C L A I R E T A M T C E R I $

, / 2 4 . / # 9 2 !

4 % ' $ 5 "

( #

R E P

N I E G N A H #

S D A E H R E V O N I E G N A H #

R E P D A E H R E V O E L B A I R A 6

T A D A E H R E V O E L B A I R A 6

T S O C D E X I &

S D A E H R E V O Y R O T C A F D E X I &

S D A E H R E V O Y R O T C A F E L B A I R A 6

R E P

N I E G N A H #

S D A E H R E V O N I E G N A H #

R E P D A E H R E V O E L B A I R A 6

T A D A E H R E V O E L B A I R A 6

T S O C D E X I &

S D A E H R E V O G N I L L E S D E X I &

S D A E H R E V O E V I T A R T S I N I M D !

D E X I &

S D A E H R E V O G N I L L E S E L B A I R A 6

R E T R A U Q R A E Y T X E N E H T R O F S E L A S S T I D E T A M I T S E Y N A P M O C T C U D O R P E L G N I S !

R E D N U S A E S I W

Problem No. 6]

Sales units

) 6 ) ) ) ) ) )

Quarter

E S A E R C N I

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

Note 5:

19.9 Note 2:

Note 3: Factory overheads:

Note 4: Selling overheads:

FUNCTIONAL BUDGET

NNF I OO A I

T T C N

I U A DD MO N RA OP T R SEE T HT C R E4A P U R XA Q EE T YYN NEE AH R PT R MFU OOC CDE ENH HET T E F DHO T NT S E AA L SS A T TS I I N E UNH UT F O

ST I SAN DSO OD OOD E GOS

DGAR E EDBT HESR SH I A I SRU N I E lN Q T R FlA T O F X KOUE CKQN OC HE T OCH S T AT GS F N EO G I NS NI N I ES E NL PO RA OLE S C T EE T E HH A H 4T PT

T EI HN T U DH NC AA % G

KG K

S T IA RD A EE YI N ET A HN T I FA O M G NE I B N

O L NT A I I G R EDE E BI T R A EU M HQ T EW NRA I SR I SR L F A AO I E R YG E T EK A MH T S FE WO R I ADU R NQ FE E O R KET H CT U OT P T T AU S KO GC NO D I T N E ESH PGI S NN OI S l EO HL F 4C O N I S L A I R E T A M W A R W FO O L E TB N EN ME EV I R G I U S QE EI C R R LP A UE NH NT T AA ED R I N TA N EN EO I HT T R EO S P A O HR CP R E UH PT ON T I SS E R S E OT PR OA RU PQ YE E NR AH PT MT S OR Cl EE HH 4T

Y T 1

1,60,000

R A S S E D D Y O O E O O H G G T D D G E E N H I H S R S I I U N N l l D D F E F O O C K K U C C D O O T O T R S S P G G E N N I I B S N O E O L T P # T / I N 5

6 )

L A T O 4

) ) )

) )

S E L A S E H T R FE O T R A U Q

)

S T I N U S E L A 3

T N E R R U C F O

R A L U C I T R A 0

1,60,000

R E T R A U Q T X E N F O S E L A S E H T F O

L A T O 4

6 )

)

) )

) )

)

D E M U S N O C L A I R E T A M W A 2

R A L U C I T R A 0

D E C U D O R P E B O T T I N 5

Raw material consumed and purchase budget:

S T I N U S E L A 3

Production Budget:

E S I W R E T R A U Q

E U L A V D N A Y T I T N A U Q N I E S A H C R U P L A I R E T A M W A 2

R A L U C I T R A 0

Unit to be produced:

Y T I T N A U Q N I T E G D U B N O I T P M U S N O C S L A I R E T A M W A 2

iii

S T I N U N I T E G D U B N O I T C U D O R 0

i

Price per kg ` Quarter

Purchase of raw materials % to total annual requirement in quantity ) ) ) ) ) )

R A E Y T X E N E H T R O F G N I W O L L O F E H T T N E S E R P O T D E R I U Q E R E R A U O 9 ii

' . ) 4 .

5 / # # !

4 . % % ' ! . !

" 4 2 !

0

19.10

Ans.:

D E C U D O R P E B O T T I N 5

L G L A A K I N I R R E I E T T D A A E S M M A H W W C A R A R R U F P F O O E K K B C C O O O T T T L S S A G G I R E N T N I I S N A O E M L P # / W A 2

, / 2 4 . / # 9 2 !

4 % ' $ 5 "

( #

E U L A V D N A Y T I T N A U Q N I E S A H C R U P L A I R E T A M W A 2

LES T A SO IA R E HC T C A R -U P

R E P EG CK I R 0

) ) ) ) ) )

YK NR A H I CT M RON ATOA CS ' M G ON @ F G TI T O S N O I OD S N L T S C I EN E RI AC U A YDC EI CL

YL OU EOHS E HPOH A T ST T T

A RY S SD FI IO ON F Y T AC S SNO NPI O E L I AMO L C T L A C P OPS E UT NCSFDA T O E OH I OM I R Y T I 4RT PS C T I U ET V D

E DA ENE E OT AT H RLWUE PEOQGT $ S S@(DDI U T

DH EB I G T N T N GA A S N I N PY

W OI I C WAMI O NL TAL AMYN R O ANAPF D' ME S@AEOH I S F H YTOTC4 NC FE

AUDOHA T PDN TL E

O MRE E

$ OPH @ CSTT F T TA I O !F A

S S O0D T I O)O N W7ORU G A TGD E FNE O I Y S H TO E SH C LI

EC P NTD l Y R SN ON F& E AO A R

T I N U R E P R U O B A L T C E R I $

N O I T C U D O R P N O D E N O I T R O P P A

S E S N E P X E G N I R U T C A F U N A M RS E I HS T A /B

T I N U R E P L A I R E T A M T C E R I $

R E D N U S A E R A

R A E Y E H T F O S H T N O M

T S R l E H T N I D L O S E B O T S T I N U D E T A M I T S E E H 4

Sept.

A T L E $

A M A '

O T D E R I U Q E R E R A U O 9

N A M E B O T S T I N U F O R E B M U N E S I W S

H T N O M G N I W O H S T E G D U B N O I T C U D O R P D AE ER R U A T PC EA R F 0U

G N I D N E R A E Y F L A H E H T R O F T E G D U B T S O C N O I T C U D O R P D E Z I R A M M U S A T N E S E R 0

July

Aug.

Sep.

S D O O G D E H S I N l F O K C O T S G N I S O L #

June

D L O S E B O T S T I N U D E T A M I T S %

May

Oct.

April

March

Particulars

LE A SG IA R K E H T C A R -U P

R E T R A U 1

a

b

Oct.

Aug.

June

July

May

April

19.11

Problem No. 7]

Gama

Delta `

`

-

Ans.: Production Budget for the product ‘Gama’ for the half-year ending 30.9.2018:

H T N O M T X E N F O

Y T Q S E L A S

L A T O 4

D E C U D O R P E B O T T I N 5

H T N O M T S A L F O K C O T S G N I S O L #

S D O O G D E H S I N l F O K C O T S G N I N E P /

T S O C N O I T C U D O R P L A T O 4

E T A R D A E H R E V /

S T I N 5

S D A E H R E V /

R U O B A L T C E R I $

L A I R E T A M T C E R I $

Delta

L A T O 4

D E C U D O R P E B O T T I N 5

U

P

A M A ' R O F E T A R D A E H R E V /

U

P

A T L E $ R O F E T A R D A E H R E V /

CONTROL RATIOS

H T N O M T S A L F O K C O T S G N I S O L #

Note 1: Calculation of overhead rate:

Gama

Total 13,300 Particulars

S D O O G D E H S I N l F O K C O T S G N I N E P /

S E R U G l G N I W O L L O F E H T M O R F E T A L U C L A #

O I T A R Y C N E I C l F %

D N A O I T A R Y T I V I T C !

O I T A R Y T I C A P A #

iii

H T N O M T X E N F O Y T Q S E L A S

ii

S D O O G D E H S I N l F O K C O T S G N I S O L #

Problem No. 8]

Particulars

10,050 Unit to be produced

Oct. Sep. July

Aug. June May March

April D L O S E B O T S T I N U D E T A M I T S %

i

' . ) 4 .

5 / # # !

4 . % % ' ! . !

" 4 2 !

0

19.12

Production Budget for the product ‘Delta’ for the half-year ending 30.9.2018:

Summarized production cost budget for the half-year ending 30.9.2018:

S T I N U

N O I T C U D O R P D E T E G D U "

T I N U R E P S R U O H D R A D N A T 3

S T I N U

N O I T C U D O R P L A U T C !

S R U O H G N I K R O W L A U T C !

' . ) 4 .

5 / # # !

4 . % % ' ! . !

" 4 2 !

0

19.34

S E G A W D N A S E I R A L A 3

E S E H T F O E N O N H T I W S L A E D L A I R E T A M T C E R I $ T E G D U "

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

E V O B A E H T F O E N O . ! " # $

E TYH L E H T GT DN N UOI BMD E l MRI

ROD S Y E I O L T S R M N E TT R O I ORDT HANI SUAD Q N DO !AE C OWG T EN N I V I I G NEN R WD A ON H DA C N F EDO KOT I H OR G RE I BPL T E G D U " T N E R R U #

T E G D U " E L B I X E L &

T E G D U " G N I L L O 2

T E G D U " E S A " O R E : ! " # $

T YN L L U A UO SC UC HA S CS I

O H S L A WD N TN E GAW DTO UlN BOK S ERI HPT F E 4O E H MS RE OC F N EA HL T A SB E D KN AA T

T E G D U B R E T S A -

`

T E G D U B E L B I X E L &

T E G D U B R U O B A ,

H C I H W E N O S I T E G D U B D E X l !

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

N I E R U T I D N E P X E L A T I P AS CM R RE OT F Y R NA AT L E P N AO SM I !

! " # $

`

! " # $

T E G D U B H S A #

L FT SO S EA NI NE LO IE L F B G W ) I E I DL T A X W C EE W ER R V

U T mE E EEDT H C ADL BT OE RR S RP GI N U I

NO

FND I R N C S Y E A S A I I PSTDBDHF N N O EA! E E W A O T R S

T SA I PWE A N T Y S E C M

U EE S T R L U I I N O I G C R T C D H E S E AP NA MO E I HA 7WX R SOPT TEATAOEP C YCNHF EEWC ATO T L R I N L I B E N E Y V D AO D B E NI R I I N E L T A TV EOSS C E UTTAE S GID E A S R DM S C OA O UER NR T BS PH I CA

T E G D U " E L B I X E L &

$

161. June 2017:

S E I T B S U L PIL I T T W U U PL OT E V DUE ROL A L Y DA C NU N AC TE T I S AC NDl EN F E HA E 7RH UT OR HU RO E H PR SE T P I N S UI T N U

160. June 2017:

! " # $

`

T N A C l I N G I S T S O M E HS

T I FG O N EI NN /N A L P T S O C N I S L O O T

`

$

`

E R N UO T I I T D C NN EU PF XR EA L DU NC AT I R EA MP O CA NT O I HL E T I B WA C SL I L P A EP DA

D I A P X A T E M O C N )

`

#

D E U S S I S E R A H S S U N O "

`

165. Dec. 2017:

166. Dec. 2017:

TF GR G D C O E N N E UTC P I I LT T DS L S

OOUES A D RCD3O CE P O C E R

R A AAR E OP STP L A F B

E E E

SR A DR CT I A R NP UI AS DNS A OUTEV MI T R IB EH E P N E C U

H T D G E L I T L D G 4 N NH I U D

EW A W L T T " U HT E P E 7 G N " !F I O N G

S D O L D I Y UI F A U T ) T T U I C I I R C B " U T N

TE N N I E S D A T E ANPUB L L O N UUTRL U L QRSEI C A R I P l 3 0 & EEO W F HPCET I C I T ! " # # ! " D $ ER I N HP N T S U I I `

`

162. June 2017:

164. June 2017:

! " # $

`

163. June 2017:

SYDEN R I T H N UI 4 A C N OA I O HP

T DA C RC U A D S DEI SO NH I R HP A4 T T

S L NA

O D U E YMT T A C E EA G -H D T R R UEO OE RF O "R F B A FR SL O O I I I UL YTT OW RAA ORRHH T NYDT C OC N AT I NRO F A E A DM I ZC AI N L E l I AH FT F T OUE S T

159. June 2017:

DT EU GP NT AU HO CF NO UE M N U I L A O D MV E EEN R I HA T T OF T T OA R DEE V EI V NT O CN GE I S R PU E ST DE RR SI R O I "

S R E D L O H E R U T N E B E D O T D I A P T S E R E T N ) ! " # $

158. Dec. 2016:

, / 2 4 . / # 9 2 !

4 % ' $ 5 "

( #

S S T I W TO S L A L CO EF R S OA F S SH A T HN O D M T ,E E #R "H T !T X E N E H T R O F S E L A S S T I N U

E N U *

S T I N U

Y A -

S KGT CNI OIN T MU S Y GON NCA I E S H M O LT C

FWE YOON C (U I

L *

O T N S S P A I T Y I O D C N NT EE U ALR C PAOU MUFD O OQSR E CEA L P

E EESB H B T S

D RDH L L E T U U N Y PO O L SHOH U * !SMS

S T I N 5

S T I N 5

S T I N 5

E C N A M R O F R E 0

S T I N 5

E S A B O R E :

! " # $

E M M A R G O R 0

N HRO U CO I I T I H A V L WA E HR TE E GBN D I UTE BSG O N ACA H TC SN

I T

U ET OP

R

E T

DU

F

F

EO

I

NF

D

G O

I GS E NE I DM Z I SU N L GIO OSV CNE ERH E R T T T YA O BPT

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

T E G D U " N O I T C U D O R 0

T E G D U " E C N A M R O F R E 0

T E G D U " E S A " O R E :

T E G D U B L A N O I T C N U &

T E G D U " E L B I X E L &

T E G D U B E L B I X E L &

T S A C E R O &

T E G D U "

E T A M I T S %

D R A D N A T 3

T E G D U B N O I T C U D O R 0

ER E HU T T I ND ON DE EP S X A E BF SO I E

E

P

U

R N

O

Y

I

R T

E A VC El I TS T A U HJ T S EE S R I I MU EQ R E PR

T E G D U B D A E H R E V O G N I R U T C A F U N A -

G N I T E G D U " E S A " O R E :

G N I T E G D U " E M M A R G O R 0

G N I T E G D U " E C N A M R O F R E 0

G N I T E G D U " L A S I A R P P !

! " # $

Y HT SI I V N I RC T U S A F I T OT E N G TE D DR E E U N F B G F I ID E S L ET B DA I X SS T E I E TT S G m A O D ! H TC U TD B E E R GT U E DG S O L U E DV B BU A E !BL ,

! " # $

T E G D U B N O I T A Z I L I T U T N A L 0

! " # $

RED OH E F T T E DTG E EE D R M U A POB ET E R H PYT T SIG C I N A P I

R xA U xCD T N N xA O LT I xP C FU O D NO OR I P T A D ME

IT T D E S GI O E D R EU E HB P T

D N AE

GS I NR I T P A R R E E T PN OE S NS AE SN I I

S

U

B

A

F O N A L P L A I C N A N l

T E G D U B H S A # ! " # $

T E G D U " D E X I &

! " # $

L HA CU I T H C WA TE E H GT

DF S UO A "SN S E W L O D RN A K GS EI R Y DT I EV GI NT AC HA CE NH UT F NO I A L E MV EE R L

173. Dec. 2018

! " # $

175. Dec. 2018:

E L B A I R A V

C l I C E P S A R O F D E NE L GV I S E E L DT SU I P T T A U HO T T D E GE DN UN A BL !P

E N U *

S E S I R P M O C T A H T TL Y E GN DO UT S BS O !C

Y A

ET HC E T T mN TE A E DRM EOT GTR NRA AEP HDE CRD O ENA BI F LH O L I T S WN T S TOO A HMC T L E A TH E U GTC T DFA O UD E BN H !E T

L I R P !

YEKD NHCE R OI ATT FS U FL

O A QE N E B DHIR L NOEEI L B ET H W ELL L4L HAI I

W U R T H P Q T TE HN !

A T R 0SNOO T O M I ) F N MHS 7U T T C I ODX AN NE EE U HNFN ES EOI BI H N N LI DO T L I &R NT I W O EC

$

R A

F ENO R O E I T T HA C T E GCP l NI S I SE T S E R A GL DC N U I BL A N ?I O C ?

I

NT ?

C ?

A A T ?

NCE ? l l S ?

I E S ?

I S NMA T I ) OLV R I T FCC EA TV F I I T S H SCN E O J I AB T C SON A U OF WT

!

171. June 2018:

174. Dec. 2018:

170. June 2018:

#

B E &

SAP

169. June 2018 & June 2019:

172. June 2018:

HFEU ET R

SHD N E TO ! " # $ A ENL * HOA 4M TR

168. Dec. 2017:

"

R O F D L O S E BS W OO T L L SO T IF N S UA EE HR 4A S H T N O M T N E R E F F I D 167. Dec. 2017:

19.35

L A U N A M T E G D U "

R E L L O R T N O C T E G D U " D O I R E P T E G D U "

D R A D N A T S T E G D U "

SS ELE A I E CC M GC N I NI S V AY M I R T A MHR E E GS RPG D OEO UD FT R R BN A P A L E E E Y PR CE R N E NO RV F AD E O E T M N F RE I E O OB SOT F O OT C R T E P EY T PK RTPI UOSV FR O D A I O PNL T E C S EWE R A A S I N NIC O D G R I PON A NNO A RSE I T T M U UC N R C E PO l E G E J ED EF B DO HUN HO R O 4BAP 4T T T C E R R O C S I 2 D N A E U R T E! R F A O 2N DI O NT AA !N A HL T P O X "E !

T C E R R O C T O N S I 2 T U B E U! RF T O 2N DO I NT AA !N A HL T P O X "E "

E S L A F S I 2 T U B E U R T S I !

E U R T S I 2 T U B E S L A F S I ! # $

21.

" ! " $ $ $ ! $ ! $ !

28.

20.

! " $ # $ ! # " $ $ $

27.

! # ! # " $ # $ " # $

14.

13.

" $ " ! $ $ # $ ! # $

12.

! # ! " $ # " $ # # "

11.

$ ! " # " # $ # # ! !

10.

! " # $

77.

76.

75.

74.

73.

$ ! " ! # # # # # # "

72.

71.

70.

69.

68.

67.

66.

65.

64.

56.

55.

54.

53.

52.

51.

50.

63.

62.

61.

60.

59.

58.

57.

49.

48.

47.

46.

45.

44.

43.

T E E H S E C N A L A B D E T A D I L O S N O #

! " # $

42.

41.

40.

39.

38.

37.

36.

T E E H S E C N A L A B D E T S A C E R O &

NR I NE WB OM HE SC EE B$ F OO T H ST T P N I O E C EM R E H ST E L R A O S F ET HE T G ED R U A TB A H HS A 7C

7.

6.

5.

4.

3.

Assertion A :

Reason R :

D ESRERS E E E R C T N A L T T B NF F A A S E AA A S E L D R LTHAHD I A T T "N D E S N A EO B T SR O B T I M F C MIMO SEN T E O T O D V I D H NE T O FT N T OC . /NU CE

I

Y Y OEP H L CSX R ESAS NE EEVAPI I C I D O BRT S YI OACRT A E O T D T P I F E PF C SE T EOO E / R BCKT E A

OP D RR T XTE OE D EDT D FB EENCN E T A R A SM C PS A S EE E X C E E L

DP EL L EN A X A A SS 3$AE SI

35.

34.

33.

32.

31.

30.

29.

T E E H S E C N A L A B R A E Y S U O I V E R 0

N O I T A

MD RT O, F 0 N I F GO NS I D WR OO L C L O E F R EE HH 4T M O R F D E T C A R T X E

Note: MCQ is wrongly drafted; for further clarification please see the hints.

19.

18.

17.

16.

15.

T E E H S E C N A L A B R A E Y T N E R R U # ! " # $

`

26.

25.

24.

23.

22.

`

9.

8.

`

`

`

SN I O GT I NA I T WN OE L

L MM O EE F ELS P T HMY T I S FL L O U O R HFT S C S N IE H O C C 7C Y UR SA RT OE F G PD EU T B S E AH TT O F NO TE T E EG HD 3U B ET CE NG AD L A U "BF HO RS E S A I DC S NG A B 5N IE R H A PT EN R O PD FE O R A DP OE HR T P E S -I

`

179. June 2019: 177. June 2019:

178. June 2019:

176. Dec. 2018:

Select the correct answer from the options given below. `

2.

1.

' . ) 4 .

5 / # # !

4 . % % ' ! . !

" 4 2 !

0

19.36

Answers:

, / 2 4 . / # 9 2 !

4 % ' $ 5 "

( #

126.

140.

133.

147.

154.

161.

175.

168.

$ " ! ! " ! # $ " $ # " " !

119.

117.

125.

124.

139.

138.

132.

131.

146.

145.

153.

152.

160.

159.

174.

173.

167.

166.

$ " # " $ # ! " # # $ ! # $

118.

" " ! ! ! " ! # $ ! " $ " "

112.

111.

110.

116.

123.

137.

130.

144.

151.

158.

172.

165.

179.

$ ! ! ! # $ " ! " $ " # # ! $

109.

115.

114.

122.

121.

136.

135.

129.

128.

143.

142.

150.

149.

157.

156.

171.

170.

164.

163.

178.

177.

! $ ! " " ! # " $ ! ! " " !

108.

107.

106.

113.

120.

134.

127.

141.

148.

155.

169.

162.

176.

D E C U D O R 0 T I N 5

K C O T 3 G N I N E P / K C O T 3 G N I S O L #

D N E N W O R U O Y T A E V L O S O T Y R 4

E C N A L A B H S A C G N I N E P /

N O I T A I C E R P E $

T l O R P H S A #

92.

105.

104.

103.

102.

101.

100.

99.

D E C U D O R 0 T I N 5 D

N E N W O R U O Y T A

E V L K O C S O O T T 3 Y G R N 4 S I

O

L #

91.

91.

90.

89.

88.

87.

86.

85.

S T I N 5 S E L A 3

90.

94.

93.

92.

! # $ " # $ ! " # # # ! " ! #

88. & 89.

98.

97.

96.

95.

" ! $ " " " ! # $ " ! # " # #

S T N I H E H T E E S E S A E L P N O I T A C l I R A L C R E H T R U F R O F

D E T F A R D Y L G N O R W E R A S 1 # -

87.

84.

83.

82.

81.

80.

79.

78.

19.37

HINTS FOR PRACTICAL MCQ

X A T F O T N E M Y A 0

D N E D I V I D F O T N E M Y A 0

S T E S S A D E X l F O E S A H C R U 0

K C O T S N I E S A E R C N )

S R O T B E D N I E S A E R C E $

S R O T I D E R C N I E S A E R C N )

E C N A L A B H S A C G N I S O L #

S E L A S R E T R A U Q S U O I V E R P

F O

S E L A S R E T R A U Q

S U O I V E R P

F O

S E L A S R E T R A U Q F O

E N U *

Y A -

H T N O M T X E N F O

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

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

L I R

P

!

H C R A -

S T I N U S E L A 3

D E C U D O R 0 T I N 5

K C O T 3 G N I N E P / K C O T 3 G N I S O L # S T I N 5 S E L A 3

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

M R E W W A S R N F A O E K H C T O T T S O G N N S I I S S O I L H # T

D

E

M

U S

N O G C K L A

I

R E

T A

G

-L K

A I

R SE

E T S

A A

HM

C G R W K

UA

0R LF A O I

RK E T C O AT -S

L A I R E T A M

E

I E G A S U L A I R E T A M E T A L U C L A C O T S K S A N O I T S E U 1

D E M U S N O C

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145.

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

: : : : : : :

N.S. Zad, Ashish Parikh TAXMANN July 2022 6th Edition 9789356221918 862 PAPERBACK

Rs. : 895 | USD : 45

Description This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. Each chapter covers problems & solutions along with multiple-choice questions (MCQs).

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 & Prof. Ashish Parikh, with the following noteworthy features: · Strictly as per the New Syllabus of ICSI · [Coverage] of this book includes [2700+ MCQs] along with Problems & Solutions are covered in each chapter [Theory & Practical Based MCQs] with the following for complicated terms and mathematical calculations: 

Hints



Working Notes



Explanatory Notes

[Fully Solved Questions of Past Exams] 

Solved Paper – December 2020 | New Syllabus



Solved Paper – June 2021 | New Syllabus



Solved Paper – December 2021 | New Syllabus



Solved Paper – June 2022 | New Syllabus

Problems & Solutions along with Multiple Choice Questions · [Most Amended & Updated] Covers the latest applicable provisions and amendments as per the Companies Act, 2013 · [Marks Distribution] is provided Chapter-wise

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