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, MTP-QP- D2022-INTERMEDIATE EXAMINATION-Syllabus- P12-S1
Paper 12- Company Accounts & Audit
DoS, The Institute of Cost Accountants of India (Statutory Body under an Act of Parliament) Page 1
, MTP-QP- D2022-INTERMEDIATE EXAMINATION-Syllabus- P12-S1
Paper 12- Company Accounts & Audit
Full Marks: 100 Time allowed: 3 hours
Section – A Accounts of Joint Stock Company
PART – I
Answer Question Number 1. All parts of this question are compulsory.
(1) (a) Choose the correct answer from the given four alternatives: [6×1=6]
(i) In a Financial Statement where does Cost of Materials Consumed appear?
(A) “Expenses” in Statement of Profit and Loss
(B) ”Shareholders’ Fund” in Balance Sheet
(C) ”Other Non-Current Assets” in Balance Sheet Assets side
(D) None of the above
(ii) Section of The Companies Act,2013 relates to Issue of Sweat Equity Shares
(A) 54
(B) 52
(C) 53
(D) 68
(iii) A company may buy-back its shares or other specified securities out of which of
the following?
(A) Proceed s of a n ea rlier issue of sa me kind of shares
(B) securities premium account
(C) the proceeds of any shares or other specified securities like employees‘ stock
option
(D) Both (B) and (C)
(iv) A / an has voting rights.
(A) Debenture holder
(B) Preference Shareholder
(C) Equity Shareholder
(D) Creditor
(v) means the issue of new debentures in the place of old ones.
(A) Follow on public offer
(B) Rollover
(C) Right Issue
(D) Buy-back of shares
(vi) CERC stands for
(A) Central Electricity Regulatory Commission
(B) Central Electricity Regulation Commission
(C) Central Electricity Regulatory Committee
(D) Central Electricity Regulation Committee
DoS, The Institute of Cost Accountants of India (Statutory Body under an Act of Parliament) Page 2
/ 8007777043
For more details click on above icons
bunch of useful links with exclusive
CMA related content
FOR PURCHASING EXCLUSIVE CMA
LECTURES AT DICOUNTED PRICE
, MTP-QP- D2022-INTERMEDIATE EXAMINATION-Syllabus- P12-S1
Paper 12- Company Accounts & Audit
DoS, The Institute of Cost Accountants of India (Statutory Body under an Act of Parliament) Page 1
, MTP-QP- D2022-INTERMEDIATE EXAMINATION-Syllabus- P12-S1
Paper 12- Company Accounts & Audit
Full Marks: 100 Time allowed: 3 hours
Section – A Accounts of Joint Stock Company
PART – I
Answer Question Number 1. All parts of this question are compulsory.
(1) (a) Choose the correct answer from the given four alternatives: [6×1=6]
(i) In a Financial Statement where does Cost of Materials Consumed appear?
(A) “Expenses” in Statement of Profit and Loss
(B) ”Shareholders’ Fund” in Balance Sheet
(C) ”Other Non-Current Assets” in Balance Sheet Assets side
(D) None of the above
(ii) Section of The Companies Act,2013 relates to Issue of Sweat Equity Shares
(A) 54
(B) 52
(C) 53
(D) 68
(iii) A company may buy-back its shares or other specified securities out of which of
the following?
(A) Proceed s of a n ea rlier issue of sa me kind of shares
(B) securities premium account
(C) the proceeds of any shares or other specified securities like employees‘ stock
option
(D) Both (B) and (C)
(iv) A / an has voting rights.
(A) Debenture holder
(B) Preference Shareholder
(C) Equity Shareholder
(D) Creditor
(v) means the issue of new debentures in the place of old ones.
(A) Follow on public offer
(B) Rollover
(C) Right Issue
(D) Buy-back of shares
(vi) CERC stands for
(A) Central Electricity Regulatory Commission
(B) Central Electricity Regulation Commission
(C) Central Electricity Regulatory Committee
(D) Central Electricity Regulation Committee
DoS, The Institute of Cost Accountants of India (Statutory Body under an Act of Parliament) Page 2
