Taxmann's CRACKER | Corporate & Management Accounting | CS-Executive

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 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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add

28.

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31.

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27.

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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

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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

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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 ( ( ( (

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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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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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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

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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 (

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) ) A B ( (

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Account Payables

Account Receivables

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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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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.

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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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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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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.

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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. `

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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 .

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45.

44.

43.

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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 (

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35.

34.

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32.

31.

30.

29.

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`

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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.

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23.

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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.

-

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11.

10.

9.

8.

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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:

u

Strictly as per the New Syllabus of ICSI

u

[Topic-wise] arrangement of past exam questions

u

[Practical MCQs] with Hints

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[Most Amended & Updated] Covers the latest applicable provisions and amendments as per the Companies Act, 2013

u

[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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