Contents E G A P
Chapter-wise Marks Distribution
I-9
Chapter-wise Comparison with Study Material
I-11
PART A CORPORATE ACCOUNTING Chapter 1 u INTRODUCTION TO FINANCIAL ACCOUNTING
1.3
Chapter 2 u INTRODUCTION TO CORPORATE ACCOUNTING
2.1
Chapter 3 u ACCOUNTING FOR ISSUE OF SHARES
3.1
Chapter 4 4.1
u ISSUE OF RIGHT & BONUS SHARES
Chapter 5 u REDEMPTION OF PREFERENCE SHARES
5.1
Chapter 6 6.1
u BUY BACK OF SHARES
Chapter 7 u ISSUE & REDEMPTION OF DEBENTURES
I-5
7.1
S T N E T N O C
I-6
E G A P
Chapter 8 u UNDERWRITING OF SHARES & DEBENTURES
8.1
Chapter 9 u ACCOUNTING FOR SHARE BASED PAYMENTS (ESOS & ESOP)
9.1
Chapter 10 u FINANCIAL STATEMENTS INTERPRETATION
10.1
Chapter 11 u CONSOLIDATION OF ACCOUNTS
11.1
Chapter 12 u CORPORATE FINANCIAL REPORTING
12.1
Chapter 13 13.1
u CASH FLOW STATEMENT
Chapter 14 u OVERVIEW OF ACCOUNTING STANDARDS
14.1
Chapter 15 u NATIONAL & INTERNATIONAL ACCOUNTING AUTHORITIES
15.1
Chapter 16 u ADOPTION, CONVERGENCE & INTERPRETATION OF IFRS & ACCOUNTING
STANDARDS IN INDIA
16.1
PART B MANAGEMENT ACCOUNTING Chapter 17 u OVERVIEW OF COST
17.3
Chapter 18 u COST ACCOUNTING RECORDS & COST AUDIT UNDER THE COMPANIES
ACT, 2013
18.1
Chapter 19 u BUDGETARY CONTROL
19.1
Chapter 20 u RATIO ANALYSIS
20.1
S T N E T N O C
I-7 E G A P
Chapter 21 u FUND FLOW STATEMENT
21.1
Chapter 22 u MANAGEMENT REPORTING
22.1
Chapter 23 u MARGINAL COSTING
23.1
Chapter 24 u ACTIVITY BASED COSTING (ABC)
24.1
Chapter 25 u VALUATION OF GOODWILL & SHARES
25.1
Chapter 26 u VALUATION, PRINCIPLES & FRAMEWORK
26.1
Chapter 27 u 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
CONSOLIDATION OF ACCOUNTS
11
CHAPTER
MCQs ON THEORY
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e r a h s r e p e u l a v t e s s a t e N ) B (
e r a h s r e p e u l a v g n i k c a b t e s s A ) C (
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nyy ebb eet bv n r u eeo s ve cy ar cn aa hl asp r te s s om unl o me&c g ty t o fir t i oi a f r odp d e rr i s pr gb e nu i eft s i msb n e ae or h St dt ) C (
l deta l si t e d h ep v e a ybnc I r / lf a l l i i l i d wow i t s d byso o unc o sae p g fm t hu o oto lc a md t i o g n p n r fi ai f . cd o e d l t v eo e t r r t hc n e a s hyuee Sbdmr ) C (
e h t y b d e u s s i y l n a a t i p p am co ec r y a r ha si si d us nb ou Bs ) B ( yt y t i i r r oo nn i i mm yn bi dd l e e t hc lu a d t i et . p adn cee ebm r e l t a l a hi t Sws ) B (
y en da p sm i o dc ny er da i i v d i i d s b nu os i e t i h s t i u y qb cd ae r e a r l Pc ) A ( t gs no i c d l e o h ht eo t hd t . t yen bde ddm a l e e e hb t a ll lt a i s t wl i p o ayr n ca t n ep o r mc a hof Sc o ) A (
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11.1
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G N I T N U O C C A E T A R O P R O C : A T R A P
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de eh dt ut l a c nr i a e ep bp da l u d ol . hur soo swf t d kl fi oco ros pte s u etl hu a Tbv ) B (
f o s t e s s a t e n e h t ny . i n ta s e p r m e t o n c i e nh At ) C ( g i r o e h t t a r a e p p a d l u o. t hs so kc cl oa t n S i ) A (
y a d o t . y y an da ep hm to c ne i h tt s ef ro eg t n ni i n n nu Ar ) B ( ? e s d l nu t oo n u mho osc rwc f a tol i h f a , o r n re i ph f e ath o rn t oa n f i doh t l t o ri se w sbt i l kma cee o d m t s e p fu b I s oi rh g t
y r a i d i s b u S ) A (
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l l i w d o o G ) B (
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esnd hsot e e i t l t a fs a e o ir r lde t a de ei t r o sb i t nd u eq ol hc c u t aeo fs s h i tas , h n e s s ce os i r c t a un a e depr h i e l l t e o o f sfh f o i ne wd ou cl ee hh na t t Ovn n ra es : i ha a ht f t . nn oo i nt c wu od he sd a s ta e t s u s a b ee vd i i t s a t ge es ns a ae sh At ) A (
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df eo t r t on pe em r l e l i t wa dt os o gd e et va ? i dn t i a o glt i eoi s nso n ao p sc i l a wei c oh n Hta n ni of
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y r a i d i s b u s d e n w o y l l o h W ) D ( t cyn r aa e i t m d s t i os s pb e fu v o n tsI u fo oo t d d s et e t v fi i i e ob cre epd r dne nob d i et l di u . s i c i o/ v u i hA Dqs ) D (
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t s e r e t n i y t i r o n i M ) C ( t fe cyn ob r a e a i et m e d rsc r t i au/ p s s e hmA fbv s s o u s n s so t I se u ’ L o f s o y t o ns& o d d al st e t et p n fi v i o i fid mo e o r c e iP rr ot ep ci c so r i t dne u gq d nob nc d i e et i l t d a i d u i . s i l c b i o/ v e o u i e D hA Hrd p qs ) ) C B ( ( -
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d e t i d e r C d n a c /c A/ kA nt an Be m ot t s de ev t i n b I eo Dt ) B ( d n a c / A t n c e/ mA tk s e n va nB I o ot t d de ei t t i d b e er DC ) C ( 24.
e t a r g n i s o l C ) A ( eee h ht ht t si n ni i t s e r ne e d whi oss . hety scun n o a tae s p l hm a e t r by e o d t b c n e d i t y l a r e yd a h t i i i l d y r i t ooi s nsu n b i oqu Mc es ) A (
er e d ba e t i h l d l s i e r ? wfy C o d e n t na n a op a i m cc rs // ro e e AA g c v ks nn y ns a r o a ao h ci BL c d i rs o& xo t efb dt fi u eo h s d t r c i e f b P ir o h e e o l Dt da W i t s i ) np D oa ( cc t n e m e t a t s g n i w o l l o f e h t f o h c i ? h e s Wl a f s i
e t a R g n i n e p O ) B (
c a e r a h s f o e t a d n o e t a n r o li a t ui s t i c u Aq ) C ( e t a R e g a r e v A ) D ( e tg d e cn n ni i af r d p o l reo se s vrh e coae x hh etst ene hety t mab n sto d i s i l e t e o r r vo i rn t n ipu. q o orr cy co n paa ff esp o t tdve m s o i s oa bs o Cpaa c ) B (
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ee nr oa ey r e a h st e i e n c an pa t ms ob cu es h n t . i e t m a ; rt y r oi a f t p ne ne s I ) A ( -
c / c A / t A s fi s t o o n L r e P & m l a t t i t s fi e o p v r a n P C I ) ) ) A B C ( ( ( er ho f t ? s snn t i o gie ntm a i e ct wi a oft i l s t l s o l a f ui jc e n hla a t n ci i ft f o e d e hrt coa e i d hi h l Wto ts s n eo bc 19.
t yl yn r ma ee ei v u t i ds qe . i es uer l bbc su u bt x os uu es t f dsr del ehe ta dthie ns edon eu e nth t n aa t i c wn sedei i e i b v r l i l u a o y as rr q o t a chp n r ai t s oo i sw Cpi d ) A (
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G N I T N U O C C A E T A R O P R O C : A T R A P
11.4
S T N U O C C A F O N O I T A D I L O S N O C : 1 1 . H C
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s Be r na i h ss e r % a 5 h2 ss d %l 5o 7h . sd dt l L o h B .d. d d t t nL La .C Ad tn fL I i ) A (
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e h t . ed s t a cL gA nf i o wy or l l a o i f d i es hb t u fs o e hb cl i l i h ww . nd I t L C
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. d t L B ) A ( re i h a t po mt is yd l n t u n f ar ce fif i s n n ga i s r ht co t i h y wt . it l i n ,b s e nar ot sa i t ip ) B ( d n a ) A ( h t o B ) C (
`
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30.
add
28.
`
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31.
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29. 27.
11.5
less
PRACTICAL MCQs
0 0 0 , 0 5 , 1 0 0 0 , 0 8
0 0 0 , 5 7 , 1
e v r e s e R l a r e n e G 0 0 0 , 5 2
e l b a y a P s l l i B
0 0 0 , 5 1
0 0 5 , 2 0 , 2
he80t s 0 tv10o 0 0r00p e , 2 0 3s 5 . , 4 2 e nr 0 n . , i 5 ol 1 1 , . an d 3 sr o t e d e r Ltn nn a e heuaHb g t s fo0fl n l u %oc0oi 0 o 0sc, ew c 6ea5r s c 2 t c af s i A dno ho a e l eSr l s i r dr a s . p o uBney L q.awln e 8 t c o i & a1i.vt f d i i .0otts t d 2 c i fi ,rLe u o tep p S d n q r Lu sc nfe P HJ ao ra
0 0 5 , 7 2
s r o t i d e r C
0 0 0 , 0 4
s g n i d l i u B & d n a L
0 5 7 , 8 6 , 1
0 5 2 , 6 4 , 1
0 0 5 , 2 1 , 1
0 5 2 , 1 8 , 2
35.
e l b a v i e c e R s l l i B
0 0 0 , 5 1
S f o s e c n a l a b e h t e: r 9 a 1 0 g2 n3 . i . w1 o3 l l n o o F. d t L ) ) ) ) A B C D ( ( ( (
s r o t b e D
0 0 0 , 5 4 0 0 0 , 2
e s n e p x E y r a n i m i l e r P
k c o t S
0 0 5 , 5 8
0 0 0 , 0 1
y r e n i h c a M
0 0 0 , 0 0 , 0 1 l a t i p a C e r a h S y t i u q E 0 0 0 , 5
k n a B & h s a C
0 0 0 , 0 5 , 3
e v r e s e R l a r e n e G
` 0 0 5 , 2 0 , 2
te80t 0 s s 0 1v10o r 0 0 , 0 3s e 20 p , . 0 n 4 5 n e . , 0 o i r 1 2 , y l 7 a n t s i r e odr e r o t n a nn ne a heu i t sgo b n f 0Ml l u %oc0fi 0 o o 0sc, ew c 8ea0r s 5 t c c s i af d no A e ho al s rl deSr r i s o uane.p y B a w l n L q. e c t 8 o i & a i.vt f 1 d i i .0otts t d c r L 2 i fi eu o t,p p y S d q r Lu l sc nfe P HJ ao ra `
. d t L S f o s e r a h s % 0 8 s d l o h . d t L H
`
? = t s e r e t n I y t i r o n i M
0 0 0 , 0 1 , 1
0 0 0 , 0 0 , 1
0 0 0 , 0 7
e v r e s e R l a r e n e G
0 0 0 , 0 0 , 5
0 0 0 , 0 7 , 2
S f o s e c n a l a b e h t e: r 9 a 1 0 g2 n3 . i . w1 o3 l l n o o F. d t L
`
0 0 0 , 0 0 , 0 2
l a t i p a C e r a h S y t i u q E
0 0 0 , 0 0 , 7
0 0 0 , 0 0 , 4 1
e v r e s e R l a r e n e G
0 0 0 , 0 2 , 1
t n u o c c A s s o L & t fi o r P
) ) A B ( (
0 0 0 , 0 9
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.r .y td i 0 f a tle 0 o e L 0 r vy , i pSt e 0 h 4 dfct , e o n 1 p g a 8s n e1e i r v0r r 20u . e d 0 t s 4 . . n 0d e 1 , u r 0 t ln5 o a o L c r S c e t d A n y n nb ua s eo ? s o gc0d= L fc0e9 o n 0 a , r1 & ss0 a e 0 e2 t cs1t o n fi i8 l ef o ad r l o1 r a ner0 P B awP2
) ) ) ) A B C D ( ( ( (
: e r a 9 1 0 2 . 3 . 1 3 n o . d t L S f o 0 0 5 0 s 0 0 2 5 e 5 , 1 , 1 , 4 c , n 2 2 0 8 a 3 3 4 3 l a ) ) ) ) B A B C D ( ( ( (
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S f o s e c n a l a b e h t e: r 9 a 1 0 g2 n3 . i . w1 o3 l l n o o F. d t L 0 0 0 , 5 3
t n u o c c A s s o L & t fi o r P
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e v r e s e R l a r e n e G
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`
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36.
`
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0 0 0 , 0 0 , 1
) h c a e 0 1 ( s e r a h S y t i u q E
`
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Current Assets:
`
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` Non-Current Assets:
`
Current Liabilities:
34.
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` ` Shareholder’s Funds:
) ) C D ( ( : s w o l l o f s a s i . d t L S f o t e e h S e c n a l a B
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32.
G N I T N U O C C A E T A R O P R O C : A T R A P
11.6
S T N U O C C A F O N O I T A D I L O S N O C : 1 1 . H C
0 0 0 , 0 9 , 2
ee vc r n e a s l e a r b ld a t e i t p a ad cl i ro os ln l i o wc dn oi on gw ho ch us me? t be wl e lh oi Hws 0 0 0 , 6 4 l l i w d o o G ) A (
0 0 0 , 0 1 e v r e s e r l a t i p a C ) B ( 0 0 0 , 0 8 l l i w d o o G ) C (
0 0 0 , 6 4 e v r e s e r l a t i p a C ) D (
H f o s e c n a: l 9 a 1 b0 2 e. h3 t . 1 e3 r n a o g. nd i t wL oS l l o & F. d t L 0 0 0 , 5 0 , 2
0 0 0 , 0 1 , 1
e l b a v i e c e R s l l i B
0 0 0 , 0 8
e l b a y a P s l l i B
0 0 0 , 0 5 0 0 0 , 5 9 , 1
s r o t i d e r C
b
a
s et0s e 0o bs 5l s, la l 2 i wn & d t 0on fi 0’a o 5k r , ctp 2 e o eo. t h S f‘ d stt o d e eeL m c t von iH r b a r f e l f eo s a e t dbdn r e eu kcnbo i cue lc odd l i c t es iw S a r ) D (
: sw nt oi o fl .o e d tpb un Le v Ski a eg fr s oB i t e.n 0 v0 u r0 o e, c s0 c e9a r s ss la a o rwl e d n0n e2a 0 G2 t i . f 3 o . 1 r 3p
ltdddt nl oeees)i a ( b t g t s ra w e n a da edu dn oh t en ra l . c o eh p cdraape w. t u u s s m a L t i e p .dd u e l t l l d S s t b i ma a tL0,d w t L 09 o v f H s 0 i f 1 o s , l e o 0 Sd0 g e a cl 2 i n3. rg c ya 3 onebn R a f i o. b.t ya t .t d 1d ta n en dtg3t e L n n L s u P fi i r t t o d O t H e H p cne e n. t t fcua cyukoA Aod cbont. c a 0 i t t cl anmb 0i e o As 0 N m swah, s l tn ol 0 l t l o)e i i o 3r iw hb Bs f(Nc
l eta bet s i s la p l i a wnc d 0on 0’a 0k , ct 5 e o e t hd S . f‘ st o eL emc von H r rl af e f s ao e dbe r e v kcnr i cue e odd s t es e ir S r ) C (
0 0 0 , 5 9 , 1
0 0 0 , 5 8 , 3
0 0 0 , 5 5 , 2
0 0 0 , 5 4 , 5
0 2 0 2 9 1 0 2 r a e y r o f t fi o r P ) + (
0 0 0 , 0 2 , 3
) ) A B ( (
0 0 0 , 0 1
9 1 0 2 . 4 . 1 n o s a e c n a l a B
`
0 0 0 , 0 3 , 3
`
`
`
Account Payables
Account Receivables
`
0 0 0 , 0 4 , 3
s r o t b e D
s me i ot i rl f i b di a el ct un e dr er r u ec b& t le l i s ws a t 0n 0e 0r , r 5 1u c `
0 0 0 , 0 5 , 2
0 0 0 , 0 3 , 2 1
.sed td0 i s i r e 0 . e i a v t d r 0t p, i n e Lee y0 t c l 0 n l e , S i e u . hrt df8ft o d n e0rl nu r o 0 d i a e f 0 o e u t , d t i h c q2 i i c v c7cpd a a a i age ced r s .n0 ec s d i r o 1 r t .ml i Li ad r u fhte d HqosLt n c n sp i a ,a e H t u 9 r ya ff i 1b .o d 0. 0 o i h 2d tr sa0n . p 0 p 7 t yl , us . Lt 0 1 i a 0ot Su t i , nn mo qo8 Oi eT at
0 0 0 , 0 0 , 7
) B (
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S Ltd. H Ltd.
Particulars
) 0 0 0 , 0 4 (
0 2 0 2 . 3 . 1 3 n o e c n a l a B
0 0 0 , 0 2 , 5
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s et0s be0o s 0l ls, l a 5 i & w n t d fi 0on o 0’a r 0k , tp c 5 e e o e t h . h S t f‘ d so o t L et emc d von eH r a r e df l f s a do e t dban r e u kcneo i b cue lc odd l i t c es iw S a r ) A (
38.
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d i a p d n e d i v i d m i r e t n I ) (
0 0 0 , 0 9 , 2 1
) ) ) ) A B C D ( ( ( (
37.
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) 0 0 0 , 0 4 ( e v r e s e r l a r e n e g o t r e f s n a r T ) (
9df0 1 o0 0n8, 0? 2a1 . 00= 1 0 e .v , 25 1 . t s nr4 e . e 1 os r de senn t e roan r a lt I 0 n ha y sru0i t 0 r %eo0 , o 0nc0 n 7ec, i dga1M s efs r . o e ol i y r u l e q dev s cenwi a t c .ca.e n t d d i af t t p l L o La s rSe HBp r `
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11.7
G N I T N U O C C A E T A R O P R O C : A T R A P
11.8
40.
`
0 0 8 , 4 6
0 0 0 , 1 8
-
0 0 0 , 8 0 , 1
`
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0 0 0 , 5 3
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) ) ) ) A B C D ( ( ( (
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s d’ y er na ii a d ti es rb0 . u0 ss0 t t, ni 5 ed4 re r ac h pd t i enw hay sr tg o t tnn i i bne r v ea n De i ) D (
t roelsmyeetnn rmy. tyfed ’ a c o e i a s r r h b e eobsa bthitoa ueee n t c t n h r yrdnit i m md nerioar f d f w eadnoa r ed e eegaa cri tt eitco t s u e s n 0 n t n he e i pub bosr mei i 0bcot a t o s n e f r i e d u 0 tavnu ds nh t e a s , s h a hnisme’ a f e 0 t 0 n t e p r t e a d e cir s ue n 0 yr st o e eod0 i h6r i s e ne r it t yhrtn, oudehetr syahsa btpne0 p t a owtha c l n do er9ansied? i h a e n h l n e0o0sThp m 0 o a g e e t 0 t r n o e v0 a 0c. e: eeseshW s h w h o r e , % e h n0 i e , y t t e t i t nt e b i i o 5 oow .i 0f a edhwct 8h os i w 4 v s, t i w t n u h t ’ s 1t n2omd n l ;oes co l y r t r o g n y r t e u u r utispr p pd tcr i n a d n 0 0 3 0 e e a d a a h o u f i t i a r l f 0 0 3 0 oules i l t eF tl l n i a t a f d t w m t d d . e 5 0 3 0 oe dt d Al i epe n hi agc a i , , , , n e e a i D c r s s n u . r 7 6 8 0 t b n e i z t d s d n t n l g bc i i g a n e y a .h r i st ab l fr a ov t r n 3 3 3 3 n a pslni un ao i a n iurnsoai p oai c t Si a e a A s s e p o n c e i y ) ) ) ) m e r c n dpeh s r r A ef p c e B C D ar ia a feooe nsh fw f tnl ep hr obcpr o po et t itTauee ( ( ( ( . enyt teeydd fs s edsddo di do n’ le e e r i c b h n e e e en n d n y i i r t ees naa r r ni. edcs r aa t s a l s h i i a t i a u s u a s p l a p ? f 0 u e o i b c a l sr t o i rl n e e hi qra t a 0 t m c qo w d v c a i i a u n e a d c e h f r e i 0 b e ed n s, p r o o o .h e t s o deni r r kn 5 uWtr e cyd d nb. re4 tn ryit r i i si e ne tcst 0 s p cp e e u o h y n a a d s t ’ a i h . v L e a 0 r e t s c r r y e p 0 t n a t i n d r tt b b t s 0 h e o r e r e h t 0 emc e oa e r n , oz e0 a0 ls Hal i t a iepr a t r es c h d i i t , o oa e i s 6 a wsnph0 d t na l f0ie ew ’ ma ea t i tAeet0 r grpcr o0wc e 0 v p t s tr s n 0 n h e , h y ef , n v s.n a eyi 3 t eih bcr r 0 5 t e d t a r r y t e i i o e en n h u r l d n a i 0a cy, o g t ew a yr eu r b wi pt u n snt i ig r a s t r b 5 b u r b a d u n p q ’ c ea ad yi oag e tPf y eae ou e l e oqyi eobs n f r s e a d r h n v r e nq h t i b h h hg o ao. gi bs no tgn 0 n s c n t t t et t i t s u t n yh a i i e’ d eds t0dia tat tns f e i n n l k y s e w i i c r w i lc 0 o n n n r se b ’ s b , a ehs e nrn e o a d i s o t ry o e 0 a h l b erf e acaod l pi a s glm egv D r 6 l n n u D Roffanw Bnrhi A d o p a a ea , i s s f t o s i i i l s i A d3efe s s ) ) ) ) ) o b e e er A C B B D oth uh o ( hf ( ( ( ( ga st tt
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d ei d i ns . i 0 b0 a t u0 e s, r 0 e6 sh ’ t y r h tt i a d i i d ew i r s y bcr udo snt n eae hsv g t n ni ti i s n ’ b ry ea r De a ) C (
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t e ye n l bie s t ea s lu l a i r q we n a p o .he d t c s t e Ldee b h Snls l a i e f0w c o 00n e00a c,0l n5,a ay5b l fn a bboi t n i kds w . e neno d ah d ad i r Ba ss t ) A (
44.
41.
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.sfnr SHs9 a o 1eoif i .ow t h n 0 d t c t t ce 2ai h 0 n ,ph re 0 0 L0i ci l m rm 0 0 H, 0h r W o 0 , 0 po. 5w ce , c 5 5 f A t 9 sa 2 7 o , r i 1 t , , h t o8s 2 2 0ts t 1 y f 1o 2n r 0 l e2 a nb,ea i u, ofhmi d c c q i eh.ortn? s c a d bhr t t raeai n 0 0 ucaLaMri s n 0 0 saM ettf s g 0 , 0 sd Hy1 a dr , h i n e y 5 5 g e t t 3i .t t 1 , 6 d b n 0 t n , i 3 inwai t 5 5 t d o d o Lmne n l i e l l eovudo u o r i e f o sq ) ) S. .e s c ne d d C D cc eo oh t t h ( ( eA l LLr c tcc `
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43.
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S T N U O C C A F O N O I T A D I L O S N O C : 1 1 . H C
. tne a i l h b tt a i e y w s s a g a p n t i nh n at e r o sn s a a ts ere o l i pi t b l aei vrb d i a e n i ca l t e0 n r 0 e t, 0r n r e5u R4C ) C ( ta a s ta e s . e0 s l a 0 b 0 , na5 ay1 a sp a t t a eny e l t r b i l a i d vn b i a e i cal e0t r n 0 e 0r t, n r e0u R6c ) D ( 28.
) ) ) ) ) ) A C C D B B ( ( ( ( ( ( 21.
27.
) ) ) ) ) ) B D B C C B ( ( ( ( ( (
20.
) ) ) ) ) ) C C D C A A ( ( ( ( ( (
7. 6.
) ) ) ) ) ) B C A A B C ( ( ( ( ( (
5.
) ) ) ) ) ) ) C B B C A D C ( ( ( ( ( ( (
) ) ) ) ) ) ) C B B D B D B ( ( ( ( ( ( (
0 0 0 , 0 7
0 0 0 , 0 0 , 1
0 0 0 , 0 7
0 0 0 , 0 0 , 1 e v r e s e R d e t a l u m u c c A f o % 0 7
) 0 0 0 , 4 1 (
0 0 0 , 0 2
s s o L n o i t a u l a v e R f o % 0 7
0 0 0 , 6 2 , 1
se i h h t Tr e .d ) 0 0n 0u , t 6 e 2e , 1 h s -e 0c 0n 0a , l 0 a 6b , 1 e ( h t n i 0n 0w 0o , h 4 3s s i fd o n la a l i l t i n w ed r o e f o f g i d d e el va l i t c i s oos . pse l a l as b i dig l i n a a a t pi t n n .e i d r t d e Lf a fe i Hd h
i.e. `
`
14. 13. 12.
) ) ) ) ) ) ) D B B C B D A ( ( ( ( ( ( (
l a t i p a C e r a h S y t i u q E e h t f o % 0 7
`
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f ss0 so ’ t t 0mr t r o n 0 o o r , h ep 0 f p r c e ee 6 i a r h pn urW t y eoadr hi t t . 0 a i t e 0 s i 0 s 0 d 0i dos , 0 p a5 nl s, ea n1b5 i a u1 rc a se sS ena s a . yn edya i u r l ef e l al hfbc i a t b o vnda i i ti tn s esb y a eci a et u h smr sp Ae t tt en d n a nh e ea t s r tr
45. 44. 43.
`
42. 41. 40. 39. 38. 37. 36.
ts a a tg e n s i s h a t no an t sr a o . epy e l r t b i l a i d vn b i a e i cal e0t r n 0 e 0r t, n r e0u R6c ) B ( v i e c e R h t o b m oe rl f b 0a 0y 0a , P 0 6d n la e ce nl ab Ca ) D (
`
35. 34. 33. 32. 31. 30. 29.
` e l b a v i . e e l cb ea Ry ma oP rm f o 0r 0f 00 , 0 0 9, 0 0 l6 e c nd an Ca ) C (
`
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45.
ta a s ta e s . e0 s l a 0 b 0 , na5 ay1 a sp a t t a eny e l t r b i l a i d vn b i a e i cal e0t r n 0 e 0r t, n r e5u R4c ) A (
si0 ’ 0 t d0 ni es, rb0 au3 pse md mou r l of c r0 n f i 0d 00 ,n 00 06a e , 0 ,l. b e 9l h a by s a laaC v e P i ce s h ’ nc t y aer i w CRa ) B ( `
26. 25. 24. 23. 22.
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l ea hi t c n na i n di ef df uo l c t nn i e em be lt l a i t ws g nd e i t wa ? odn l i l l o o o i f t si ns eo o hc p t v i e c e R h t o b m . oe rl f b 0a 0y 0a , P 0 9d n la e ce nl ab Ca ) A ( `
19. 18. 17. 16. 15.
-
`
11. 10. 9. 8.
-
`
4. 3. 2. 1.
-
`
11.9
`
ANSWERS
HINTS FOR IMPORTANT PRACTICAL MCQs
30.
% 5 2 × % 0 6 × ) 0 0 5 , 7 2 + 0 0 0 , 5 3 ( n o i t i s i u q c a e r P ) + (
5 7 3 , 9
% 5 2 × % 0 4 × ) 0 0 5 , 7 2 + 0 0 0 , 5 3 ( n o i t i s i u q c a t s o P ) + (
0 5 2 , 6
Share in profits:
5 2 6 , 0 4
5 2 6 , 0 4 = % 5 2 × ) 0 0 5 , 7 2 + 0 0 0 , 5 3 ( + 0 0 0 , 5 2
) s t e s s a t e N ( 0 0 5 , 0 6 , 1 = 0 0 0 , 5 1 0 0 0 , 5 2 0 0 0 , 2 0 0 5 , 2 0 , 2 0 0 1 , 2 3 = % 0 2 × 0 0 5 , 0 6 , 1
0 0 1 , 2 3 = % 0 2 × ) 0 0 0 , 2 0 0 5 , 7 2 + 0 0 0 , 5 3 ( + 0 0 0 , 0 2
. 0 r 0 C 0 , 0 1
c / A s s o L & t fi o r P y B
0 0 0 , 0 6
0 0 0 , 0 7
d / c e c n a l a B o T
0 0 0 , 0 7
0 0 0 , 0 7
. 0 r 0 C 0 , 0 5
d / b e c ) n . d a l t a L B S y ( c B / A 0 s 0 s 0 , o 0 L 6 & t fi o r P
0 0 0 , 0 5 , 1
r a e y g n i r u d t fi o r P y B 0 0 0 , 0 4 , 1
c / A e v r e s d e / R c l e a c r n e a n l e a G B . o o r D T T
0 0 0 , 0 0 , 2
0 0 0 , 0 0 , 2
d / b e c n a l a B y B
. 0 r 0 C 0 , 5 2
) . d t L S ( c / A e v r e s e R l a r e n e G
. r D
34.
d / b e c n a l a B y B ) . d t L S ( c / A e v r e s e R l a r e n e G
. r D
33.
0 0 0 , 5 2
) 0 1 × 0 0 5 , 2 ( y t i r o n i m y b d l e h l a t i p a c e r a h S
32.
G N I T N U O C C A E T A R O P R O C : A T R A P
11.10
31.
Alternatively,
Alternatively,
0 0 0 , 0 5 , 1
c / A s s o L & t fi o r P y B
0 0 0 , 5 7 , 1
d / c e c n a l a B o T
0 0 0 , 5 7 , 1
0 0 0 , 5 7 , 1
. 0 r 0 C 0 , 5 2 , 1
d / b e c ) n . d a l t a L B S y ( c B / A 0 s 0 s 0 , o 0 L 5 , & 1 t fi o r P
0 0 0 , 5 7 , 3
r a e y g n i r u d t fi o r P y B
0 0 0 , 0 5 , 3
c / A e v r e s d e / R c l e a c r n e a n l e a G B . o o r D T T
0 0 0 , 0 0 , 5
0 0 0 , 0 0 , 5
S T N U O C C A F O N O I T A D I L O S N O C : 1 1 . H C
0 5 7 , 3 4 , 2
0 0 5 , 7 9
0 5 7 , 3 9
0 0 5 , 7 3
0 0 0 , 5 2 , 1
0 0 0 , 0 5
0 0 0 , 5 2
0 0 0 , 0 1
0 5 2 , 6 5
0 0 5 , 2 1 , 1
0 5 2 , 1 8 , 2
0 0 5 , 2 1 , 1
0 5 7 , 8 6 , 1
0 5 2 , 1 8 , 2
0 5 7 , 8 6 , 1
) 2 1 / 9 × 0 0 0 , 5 7 , 3 ( r a e y e h t g n i r u d t fi o r P
e d a m t i f o r p e h t t u o d n i f d n a c / A s s o L & t i f o r P & c / A e v r e s e R lr . a r a e e ny ee Gh et r g a n pr i eu r Pd = % 0 6 × 2 1 / 9 × 0 0 0 , 5 7 , 3 = e b l l i w t i f o r p n o i t i s i u q c a t s o p n i . d t L H f0 o 5 e7 r , 8 a 6 h, S1 d / b e c n a l a B y B
. 0 r 0 C 0 , 0 5
) . d t L S ( c / A e v r e s e R l a r e n e G
. r D
0 0 0 , 0 0 , 3
c / A s s o L & t fi o r P y B 0 0 0 , 0 5 , 3
d / c e c n a l a B o T
0 0 0 , 0 5 , 3
0 0 0 , 0 5 , 3
. 0 r 0 C 0 , 0 5 , 2
d / b e c ) n . d a t l L a S B ( y c / B A s 0 s 0 o 0 L , 0 & 0 , t 3 fi o r P
0 0 0 , 0 5 , 7
r a e y g n i r u d t fi o r P y B 0 0 0 , 0 0 , 7
c / A e v r e s d e / R c l e a c r n e a n l e a G B . o o r D T T
0 0 0 , 0 0 , 0 1
0 0 0 , 0 0 , 0 1
% 0 2 × 2 1 / 8 × 0 0 0 , 0 5 , 7 = e b l l i w t i f o r p n o i t i s i u q c a t s o p n i y t i r o n i M0 0 f0 o , 0 e0 r , a h1 S=
0 0 0 , 0 4
0 0 0 , 0 1
0 0 0 , 0 5
0 0 0 , 0 0 , 2
0 0 0 , 0 5
0 0 0 , 0 5 , 2
) 2 1 / 4 × 0 0 0 , 0 5 , 7 ( r a e y e h t g n i r u d t fi o r P
0 0 0 , 0 0 , 2
0 0 0 , 0 5
0 0 0 , 0 5 , 2
0 0 0 , 0 4 , 4
0 0 0 , 0 1 , 1
0 0 0 , 0 5 , 5
0 0 0 , 0 0 , 4
0 0 0 , 0 0 , 1
0 0 0 , 0 0 , 5
0 0 0 , 0 0 , 4
0 0 0 , 0 0 , 1
0 0 0 , 0 0 , 5
) 2 1 / 8 × 0 0 0 , 0 5 , 7 ( r a e y e h t g n i r u d t fi o r P
e c n a l a b L & P g n i n e p O
e v r e s e r l a r e n e g g n i n e p O
Post-acquisition/Revenue Profit:
Total 100%
H Ltd. 80% Minority 20%
Particulars Pre-acquisition/Capital Profit:
0 0 0 , 5 7
) 2 1 / 3 × 0 0 0 , 5 7 , 3 ( r a e y e h t g n i r u d t fi o r P
35.
0 0 0 , 5 1
e c n a l a b L & P g n i n e p O
Post-acquisition/Revenue Profit:
0 5 2 , 6 4 , 1
e v r e s e r l a r e n e g g n i n e p O
Pre-acquisition/Capital Profit:
Total 100% H Ltd. 60% Minority 40% Particulars
11.11
Alternatively,
0 0 0 , 0 3 , 2 1 = % 0 3 × 0 0 0 , 0 0 , 4 1 + 0 0 0 , 0 0 , 7 + 0 0 0 , 0 0 , 0 2 36.
0 0 0 , 5 1
t s o C
37.
G N I T N U O C C A E T A R O P R O C : A T R A P
11.12
% 5 2 = 0 0 1 × 0 0 0 , 0 2
d / b e c n a l a B y B
. 0 r 0 C 0 , 0 5
) . d t L S ( c / A e v r e s e R l a r e n e G
. r D
0 0 0 , 0 4
) r e f s n a r t ( c / A L & P y B
0 0 0 , 0 9
d / c e c n a l a B o T
0 . 0 0 r 0 0 C , 0 , 0 0 9 1
0 0 0 , 0 9
0 0 0 , 0 2 , 3
r a e y g d n / i b r e u c d t ) n fi . a d l o t a r L B P S y y ( c B B / A 0 0 0 0 0 0 s 0 0 0 , s , , o 0 0 0 L 4 5 4 , 2 & t fi o r P c / A e d v n e r e d i s d v e / i R D c l e a m c r i n e r a n t e l e n a G I B . o o r o D T T T
0 0 0 , 0 3 , 3
0 0 0 , 0 3 , 3
0 0 0 , 5
0 0 0 , 0 5
0 0 0 , 1
0 0 0 , 0 1
0 0 0 , 8
0 0 0 , 0 8
) 0 0 0 , 6 3 (
) 0 0 0 , 4 (
) 0 0 0 , 0 4 (
0 0 0 , 0 9
0 0 0 , 0 1
0 0 0 , 0 0 , 1
0 0 0 , 6 1 , 2
0 0 0 , 4 2
0 0 0 , 0 4 , 2
0 0 0 , 6 1 , 2
0 0 0 , 4 2
0 0 0 , 0 4 , 2
) 2 1 / 9 × 0 0 0 , 0 2 , 3 ( r a e y e h t g n i r u d t fi o r P
0 0 0 , 2 7
) 2 1 / 3 × 0 0 0 , 0 2 , 3 ( r a e y d e n h e t d g i n v i i r u d d m t r i fi e o t r n P I
0 0 0 , 9
e c n a l a b L & P g n i n e p O
0 0 0 , 5 4
e v r e s e r l a r e n e g g n i n e p O
Pre-acquisition/Capital Profit:
(Bal. Fig.)
Total 100% H Ltd. 90% Minority 10% Particulars
0 0 0 , 5
. 0 0 5 , 2 = % 5 2 × % 0 5 × 0 0 0 , 0 2 = e v r e s e R k c o t S
Post-acquisition/Revenue Profit:
= 0 0 1 ×
0 0 0 , 0 2
e c t r i fi o p r e l P a S 0 0 0 , 5
e c i r t p fi e o l r a P S
38.
Analysis of profits of S Ltd.
0 0 0 , 0 0 , 8
t n e m t s e v n I f o t s o C
) 0 0 0 , 0 2 , 7 (
s e r a h s f o e u l a v e c a F ) (
) 0 0 0 , 6 3 (
s t fi o r p n oe i t v i r s i e u s qe cR al a e t r i Pp a )C (
) 0 0 0 , 0 9 (
) 0 0 0 , 6 4 (
d n e d i v i d n o i t i s i u q c a e r P ) (
S T N U O C C A F O N O I T A D I L O S N O C : 1 1 . H C
0 0 0 , 5 0 , 3
s r o t i d e r C
0 0 0 , 0 8
e l b a y a P s l l i B 0 0 0 , 0 5
e l b a v i e c e R s l l i B
) 0 0 0 , 0 5 (
s l l i b r o f s t b e d l a u t u M ) (
) 0 0 0 , 0 5 (
e u d t n u o m a s t b e d l a u t u M ) (
) 0 0 0 , 0 3 (
e u d t n u o m a s t b e d l a u t u M ) (
) 0 0 0 , 0 3 (
s e l b a v i e c e r t n u o c c a t e N
0 0 0 , 5 1 , 5
s e l b a y a p t n u o c c a t e N
0 0 0 , 5 2 , 2
s l l i b r o f s t b e d l a u t u M ) (
% 0 2 = 0 0 1 × 5 5 2 2 1 = 0 0 1 × e c t r i fi o p r e l P a S
e c i r t p fi e o l r a P S
0 5 5 0 2 2 1 1
t s o C
0 0 0 , 8 0 , 1 = % 0 2 × 0 0 0 , 0 4 , 5
. 0 0 5 , 7 3 = 6 / 1 × ) 0 0 0 , 5 4 + 0 0 0 , 0 8 , 1 ( 43.
0 0 0 , 5 4 , 5
s r o t b e D
42.
` Particulars ` Particulars
11.13 39.
CRACKER Corporate & Management Accounting AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO PAGE NO. BINDING TYPE
: : : : : : :
N.S. ZAD TAXMANN JANUARY 2022 5TH EDITION 9789393656995 422 PAPERBACK
Rs. 395 | USD 36
Description This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the entire revised, new syllabus as per ICSI. The Present Publication is the 5th Edition for CS-Executive | New Syllabus, authored by CS N.S. Zad, for the June/Dec. 2022 Exams with the following noteworthy features:
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Strictly as per the New Syllabus of ICSI
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[Topic-wise] arrangement of past exam questions
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[Practical MCQs] with Hints
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[Most Amended & Updated] Covers the latest applicable provisions and amendments as per the Companies Act, 2013
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[Marks Distribution] Chapter-wise Marks Distribution
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[ICSI Study Material] comparison
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[Coverage] of this book includes n
Fully Solved Questions of Past Exams l
Solved Paper – December 2019
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Solved Paper – December 2020 | New Syllabus
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Solved Paper – June 2021 | New Syllabus
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Solved Paper – December 2021 | New Syllabus
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