CA IPCC Previous Year Papers

MODEL TEST PAPERS Common Proficiency Test (CPT) Volume - II Board of Studies The Institute of Chartered Accountants of India A © The Institute of Chartered Accountants of India © The Institute of Chartered Accountants of India All rights reserved. No part of this publication may be reproduced,…

BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper – BOS/CPT – 5 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. Questions 1 to 200 have only one correct answer and carry + 1mark for each correct answer and – 0.25…

BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper – BOS/CPT – 9 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. Questions 1 to 200 have only one correct answer and carry + 1 mark for each correct answer and – 0.25…

5 x2 ∫ 171. I = dx ... (i) x2 +(5−x)2 0 5 (5−x)2 ∫ I = dx ... (ii) [f(x) = f(a–x)] (5−x)2 +(x)2 0 5 2I = ∫ dx = [x]5 0 0 2I = 5 I = 5/2 Ans. (d) None of these (2x −1) 1+x +1 172. Lt . x→0 1+x −1 1+x +1 (2x −1) ( ) lt . lt 1+x+1 x→0 x x→0 App lt. ⇒ log 2 × 2 ⇒ 2 log 2 Ans. (a) 2log 2 |x−1| 173. Lt…

5 C HAPTER (cid:1) (cid:6)(cid:7) (cid:6) (cid:6) (cid:2)(cid:2)(cid:3)(cid:4)(cid:2)(cid:1)(cid:5)(cid:4) (cid:4)(cid:8)(cid:1)(cid:9)(cid:7) (cid:1)(cid:9)(cid:7) (cid:10)(cid:5)(cid:11) (cid:12) (cid:13)(cid:8)(cid:14)(cid:13)(cid:9)(cid:4)(cid:9)(cid:5)(cid:11) We have defined aggregate demand…

U N I T - VI B P ALANCE OF AYMENTS 9 C HAPTER (cid:1) (cid:8)(cid:4) (cid:8)(cid:3) (cid:14) (cid:2)(cid:3)(cid:4)(cid:5)(cid:6)(cid:7) (cid:9)(cid:10)(cid:11)(cid:12)(cid:7)(cid:6)(cid:4) (cid:12)(cid:13)(cid:4) (cid:15) (cid:8) (cid:8)(cid:16) (cid:4)(cid:12)(cid:7)(cid:5)(cid:7)(cid:6)…

10 C HAPTER (cid:1) (cid:7) (cid:7)(cid:10) (cid:15) (cid:2)(cid:3)(cid:2)(cid:4)(cid:5)(cid:6) (cid:8)(cid:9) (cid:2)(cid:11)(cid:12)(cid:6)(cid:4)(cid:13)(cid:14) (cid:12) (cid:7) (cid:7)(cid:5) (cid:6)(cid:2)(cid:4)(cid:16)(cid:4)(cid:17) (cid:2)(cid:4)(cid:18)…

MODEL TEST PAPERS Common Proficiency Test (CPT) Volume - I Board of Studies The Institute of Chartered Accountants of India A © The Institute of Chartered Accountants of India © The Institute of Chartered Accountants of India All rights reserved. No part of this publication may be reproduced,…

BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper – BOS/CPT – 6 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. Every correct answer carries + 1 mark each and – 0.25 mark will be deducted for each wrong answer.…

BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper – BOS/CPT – 11 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. SECTION – A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. All the following errors do not effect the trial…

BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper – BOS/CPT – 17 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. SECTION – A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. All the following are functions of accounting…

T I C A I HE NSTITUTE OF HARTERED CCOUNTANTS OF NDIA COMMON PROFICIENCY TEST SYLLABUS One Paper, Two Sessions 200 Marks Session I: Section A: Fundamentals of Accounting 60 Marks Section B: Mercantile Laws 40 Marks Session II: Section C: General Economics 50 Marks Section D: Quantitative Aptitude 50…

Board of Studies The Institute of Chartered Accountants of India [Syllabus specified by the Council under Regulation 31 (ii) of the Chartered Accountants Regulations, 1988– Effective from November, 2008 Examination] Curriculum for Final (New) Course Group I Paper 1: Financial Reporting (100 Marks)…

U N I T - III D I ETERMINATION OF NCOME AND E MPLOYMENT 4 C HAPTER (cid:1) (cid:6)(cid:7) (cid:6) (cid:6)(cid:1) (cid:2)(cid:2)(cid:3)(cid:4)(cid:2)(cid:1)(cid:5)(cid:4) (cid:4)(cid:8)(cid:1)(cid:9)(cid:7) (cid:1)(cid:9)(cid:7) (cid:2)(cid:2)(cid:3)(cid:4)(cid:2)(cid:1)(cid:5)(cid:4) (cid:10)…

6 C HAPTER (cid:1) (cid:10) (cid:10)(cid:6) (cid:13) (cid:2)(cid:3)(cid:2)(cid:4)(cid:5)(cid:6)(cid:7)(cid:8)(cid:3)(cid:6)(cid:9)(cid:7) (cid:9)(cid:11) (cid:7)(cid:12)(cid:9)(cid:5)(cid:2) (cid:2) (cid:10) (cid:10)(cid:9) (cid:5)(cid:14)(cid:15)(cid:9)(cid:16)(cid:5)(cid:2)(cid:7)(cid:3)…

CHAPTER - 1 ACCOUNTING : AN INTRODUCTION Unit 1 Meaning and Scope of Accounting Copyright -The Institute of Chartered Accountants of India MEANING AND SCOPE OF ACCOUNTING Learning Objectives : After studying this unit, you will be able to : (cid:2) Understand the meaning and significance of…

CHAPTER - 2 GNITNUOCCA SSECORP By this time, you must have understood that accounting is the process of identifying, measuring, recording, classifying, summarising, analysing, interpreting and communicating the financial transactions and events. Accounting helps in keeping systematic records to…

CASH BOOK 2.2 DOUBLE- COLUMN CASH BOOK If along with columns for amounts to record cash receipts and cash payments another column is added on each side to record the cash discount allowed or the discount received, or a column on the debit side showing bank receipts and another column on the credit…

CHAPTER - 3 BANK RECONCILIATION STATEMENT Copyright -The Institute of Chartered Accountants of India BANK RECONCILIATION STATEMENT Learning Objectives After studying this chapter, you will be able to : (cid:2) Learn the design of a Bank Pass Book. (cid:2) Understand the reasons for difference…

CHAPTER - 4 INVENTORIES Copyright -The Institute of Chartered Accountants of India INVENTORIES Learning objectives After studying this chapter, you will be able to: (cid:2) Understand the meaning of term 'Inventory'. (cid:2) Learn the technique of Specific identification, FIFO, Average price,…

CHAPTER - 5 DEPRECIATION ACCOUNTING Copyright -The Institute of Chartered Accountants of India DEPRECIATION ACCOUNTING Learning Objectives After studying this chapter, you will be able to : (cid:2) Grasp the meaning and nature of depreciation. (cid:2) Determine the amount of depreciation from the…

CHAPTER ----- 6 FO NOITARAPERP FO STNUOCCA LANIF SROTEIRPORP ELOS The primary function of accounting is to accumulate accounting data in a manner that the amount of profit made or loss suffered during a period can be determined along with the status of the business in financial terms. Statements…

CHAPTER - 7 ACCOUNTING FOR SPECIAL TRANSACTIONS Unit 1 Consignment Copyright -The Institute of Chartered Accountants of India CONSIGNMENT Learning Objectives : After studying this unit, you will be able to : (cid:2) Understand the special features of consignment business, meaning of the terms…

CHAPTER ----- 8 PARTNERSHIP ACCOUNTS Unit 1 Introduction to Partnership Accounts Copyright -The Institute of Chartered Accountants of India INTRODUCTON TO PARTNERSHIP ACCOUNTS Learning objectives After studying this unit, you will be able to : (cid:2) Understand the features of a partnership firm…

CHAPTER – 9 COMPANY ACCOUNTS Unit 3 Redemption of Preference Shares Copyright -The Institute of Chartered Accountants of India REDEMPTION OF PREFERENCE SHARES Learning Objectives After studying this unit, you will be able to: (cid:2) understand the meaning of redemption and the purpose of issuing…

CHAPTER ----- 9 COMPANY ACCOUNTS Unit 1 Introduction to Company Accounts Copyright -The Institute of Chartered Accountants of India INTRODUCTION TO COMPANY ACCOUNTS Learning Objectives After studying this unit you will be able to (cid:2) Understand the reason for the existence and survival of a…

U N I T - V G B OVERNMENT UDGET E AND THE CONOMY 8 C HAPTER (cid:1) (cid:9)(cid:10) (cid:9) (cid:9) (cid:2)(cid:3)(cid:4)(cid:5)(cid:6)(cid:7)(cid:4)(cid:6)(cid:8) (cid:11)(cid:12)(cid:1)(cid:4)(cid:8) (cid:13)(cid:6)(cid:12) (cid:8)(cid:14)(cid:4) (cid:4)…

G LOSSARY Accommodating Items A term used in BOP Accounts, that refer to transactions that occur because of other activity in the BOP, such as government financing. Accounting Period An accounting period or a financial year often does not coincide with a calendar year. Ordinarily, a financial year…

APPENDIX - I Accounting Standards AS 1 : Disclosure of Accounting Policies∗ The following is the text of the Accounting Standard 1 (AS-1) issued by the Accounting Standards Board, the Institute of Chartered Accountants of India on “Disclosure of Accounting Policies”. The Standard deals with the…

1 ACCOUNTING STANDARDS Unit 1: Introduction to Accounting Standards Learning objectives After studying this unit you will be able to: ♦ Understand the concept of Accounting Standards. ♦ Grasp the objectives, benefits and limitations of Accounting Standards. ♦ Learn the standards setting process. ♦…

10 ACCOUNTS FROM INCOMPLETE RECORDS Learning Objectives After studying this chapter, you will be able to: ♦ Learn how to derive capitals at two different points of time through statement of affairs. ♦ Learn the technique of determining profit by comparing capital at two different points of time. ♦…

11 HIRE PURCHASE AND INSTALLMENT SALE TRANSACTIONS Learning Objectives After studying this chapter, you will be able to: ♦ Understand the salient features and nature of Hire purchase transactions. ♦ Journalise the Hire purchase entries both in the books of hire purchaser and the hire vendor. ♦…

12 INVESTMENT ACCOUNTS Learning Objectives After studying this chapter, you will be able to: ♦ Understand the meaning of the term ‘investments’. ♦ Learn the classification of investments. ♦ Compute the acquisition cost and carrying amounts of investments. ♦ Calculate the profit/loss on disposal of…

13 INSURANCE CLAIMS FOR LOSS OF STOCK AND LOSS OF PROFIT Learning Objectives After studying this chapter, you will be able to compute: ♦ Claim for loss of stock. ♦ Claim for loss of profit. 1. Introduction Business enterprises gets insured against the loss of stock on the happening of certain…

14 ISSUES IN PARTNERSHIP ACCOUNTS Learning Objectives After studying this unit, you will be able to: ♦ Understand the features of a partnership firm and the need for a Partnership Deed. ♦ Understand the points to be covered in a Partnership Deed regarding accounts. ♦ Learn the technique of…

15 ACCOUNTING IN COMPUTERISED ENVIRONMENT Learning Objectives After studying this chapter, you will be able to: Learn the significance and salient features of accounting in computerised environment. Understand the classification and grouping of accounts. Familiarize with the hierarchy of ledgers.…

2 F S C INANCIAL TATEMENTS OF OMPANIES Unit – 1: Preparation of Financial Statements Learning Objectives After studying this unit, you will be able to: ♦ Know how to maintain books of account of a company. ♦ Learn about statutory books of a company. ♦ Prepare and present the final account of a…

3 PROFIT OR LOSS PRIOR TO INCORPORATION Learning Objectives After studying this chapter, you will be able to: ♦ Account for pre-incorporation profit. ♦ Learn various methods for computing profit or loss prior to incorporation. ♦ Understand the concept of Vendor’s debtors and creditors and the…

4 ACCOUNTING FOR BONUS ISSUE Learning Objectives After studying this chapter, you will be able to: ♦ Understand the provisions relating to issue of bonus shares. ♦ Account for bonus shares. 1. Introduction “Capitalisation of profits refers to the process of converting profits or reserves into paid…

5 INTERNAL RECONSTRUCTION Learning Objectives After studying this chapter, you will be able to: ♦ Understand the meaning of term “reconstruction”. ♦ Sub-divide and consolidate shares. ♦ Convert shares into stock and stock into shares. ♦ Account the adjustments made at the time of internal…

6 A MALGAMATION Learning Objectives After studying this chapter, you will be able to ♦ Understand the term amalgamation and the methods of accounting for amalgamations. ♦ Appreciate the concept of transferee Company and the transferor company. ♦ Calculate purchase consideration under both the…

7 AVERAGE DUE DATE AND ACCOUNT CURRENT Unit 1 : Average Due Date Learning Objectives After studying this unit, you will be able to: ♦ Understand what is average due date and how to choose 0 (zero) day for calculating average due date. ♦ Learn calculation of average due date where amount is lent in…

8 SELF BALANCING LEDGERS Learning Objectives After studying this chapter, you will be able to: ♦ Define and understand the significance of self-balancing ledger system. ♦ Be familiar with the three ledgers generally maintained in a self-balancing ledger system. ♦ Learn the technique of maintaining…

9 FINANCIAL STATEMENTS OF NOT-FOR- PROFIT ORGANISATIONS Unit-1 : Financial Statements of Non-Trading Organisations Learning Objectives After studying this unit, you will be able to: ♦ Understand the meaning of Receipts and Payments Account and Income and Expenditure Account and see the distinction…

1 A S CCOUNTING TANDARDS BASIC CONCEPTS CHAPTER 1 : ACCOUNTING STANDARDS Accounting Standards (ASs) are written policy documents issued by expert accounting body or by government or other regulatory body covering the aspects of recognition, measurement, presentation and disclosure of accounting…

10 A F I R CCOUNTS ROM NCOMPLETE ECORDS BASIC CONCEPTS AND STEPS TO SOLVE THE PROBLEMS (cid:190) Single entry system is generally found in sole trading concerns or even in partnership firms to some extent but never in case of limited liability companies on account of legal requirements. (cid:190)…

11 H P A I P S IRE URCHASE ND NSTALLMENT AYMENT YSTEM BASIC CONCEPTS Under Hire Purchase System, hire purchaser will pay cost of purchased asset in installments. The ownership of the goods will be transferred by the Hire Vendor only after payment of outstanding balance. (cid:190) Under installment…

12 I A NVESTMENT CCOUNTS BASIC CONCEPTS (cid:190) Investment Accounting is done as per Accounting Standard-13. (cid:190) Two type of Investments : • Long Term Investments • Current Investments (cid:190) Valuation of Current investment – Lower of Cost or Fair Value/net Realizable Value (cid:190)…

13 I C L S L NSURANCE LAIMS FOR OSS OF TOCK AND OSS P OF ROFIT BASIC CONCEPTS A. 1. Claim for Loss of Stock Claim for loss of stock can be studied under two heads: a. Total Loss: Amount of claim = Actual loss (If goods are fully insured but the amount of claim is restricted to the policy amount).…

14 I I P A SSUES N ARTNERSHIP CCOUNTS BASIC CONCEPTS (cid:190) Partnership is defined as the relationship between persons who have agreed to share the profit or loss of a business carried on by all or any of them acting for all. (cid:190) Two methods of accounting • Fixed capital method •…

15 A I C E CCOUNTING N OMPUTERISED NVIRONMENT BASIC CONCEPTS (cid:190) Role of Computer in accountancy • Controlling operations • Deciding sequence of operations • Accounting operations (cid:190) Consideration for Selection of Pre-Packaged Accounting Software • Fulfilment of business requirements •…

2 P F S REPARATION OF INANCIAL TATEMENTS OF C OMPANIES UNIT 1: PREPARATION OF FINANCIAL STATEMENTS OF COMPANIES BASIC CONCEPTS While preparing the final accounts of a company the following should be kept in mind: (cid:190) Requirements of Schedule VI; (cid:190) Other statutory requirements;…

3 P L P I ROFIT OR OSS RIOR TO NCORPORATION BASIC CONCEPTS (cid:190) Profit or loss of a business for the period prior to the date the company came into existence is referred to as Pre-Incorporation Profits or Losses. (cid:190) Generally there are two methods of computing Profit & Loss prior to…

4 A F B I CCOUNTING OR ONUS SSUE BASIC CONCEPTS (cid:190) Bonus Issue means an offer of free additional shares to existing shareholders. A company may decide to distribute further shares as an alternative to increase the dividend payout. (cid:190) Bonus Issue is also known as a "scrip issue" or…

5 I R NTERNAL ECONSTRUCTION BASIC CONCEPTS (cid:190) Reconstruction is a process by which affairs of a company are reorganized by revaluation of assets, reassessment of liabilities and by writing off the losses already suffered by reducing the paid up value of shares and/or varying the rights…

6 A MALGAMATION BASIC CONCEPTS AND STEPS TO SOLVE THE PROBLEMS (cid:190) Amalgamation means joining of two or more existing companies into one company, the joined companies lose their identity and form themselves into a new company. (cid:190) In absorption, an existing company takes over the…

Accounting 7 A D D A C VERAGE UE ATE AND CCOUNT URRENT Unit-1 : AVERAGE DUE DATE BASIC CONCEPTS AND STEPS TO SOLVE THE PROBLEMS (cid:190) Average Due Date is one on which the net amount payable can be settled without causing loss of interest either to the borrower or the lender. (cid:190) When the…

8 S -B L ELF ALANCING EDGERS BASIC CONCEPTS (cid:190) Self Balancing Ledger System implies a system of ledger keeping which classifies ledgers as per nature of transactions. (cid:190) In this system, generally three ledgers, namely debtor ledger, creditor ledger and main ledger (containing…

9 F S N - -P INANCIAL TATEMENTS OF OT FOR ROFIT O RGANISATIONS BASIC CONCEPTS AND STEPS TO SOLVE THE PROBLEMS (cid:190) A non profit organization is a legal and accounting entity that is operated for the benefit of the society as a whole, rather than for the benefit of a sole proprietor or a group…

GUIDELINES FOR TRAINING OF ARTICLED ASSISTANTS OUTSIDE INDIA i) A Chartered Accountant is eligible to train an articled assistant provided his main occupation is the practice of the profession of Accountancy at the time of engaging articled assistants as well as in each of the qualifying years on…

How to Improve Your Spoken English Advice for Struggling Students Written by F.J. Noonan How to Improve Your Spoken English Table of Contents INTRODUCTION ............................................................................................ 3 Aptitude…

Subjects for study Six subjects and Seven Papersof study in IPCC are– Group I Paper 1:Accounting (100 marks) Paper 2:Law, Ethics and Communication Part I: Law (60 marks) Business Laws (30 marks) Company Law (30 marks) Part II: Business Ethics (20 marks) Part III: Business Communication (20 marks)…

U N I T- I INTRODUCTION 1 C HAPTER (cid:1) (cid:9) (cid:9)(cid:10) (cid:2)(cid:3)(cid:4)(cid:5)(cid:6)(cid:7)(cid:8)(cid:3)(cid:1)(cid:5)(cid:2) (cid:3)(cid:5) (cid:11)(cid:8)(cid:4)(cid:5)(cid:12)(cid:8)(cid:5)(cid:2)(cid:5)(cid:10)(cid:1)(cid:8)(cid:13) Economic decisions of individual happening…

F:\Final\IPCC-CA\Account Vol-I (Hindi) Appendix-I\Ist\16-7-2011\Anuj Jain F:\Final\IPCC-CA\Account Vol-I (Hindi) Appendix-I\Ist\17-7-2011\ IInd\18-7-2011\Manoj kumar ifjf'k"V & I (APPENDIX–I) ys[kkadu ekun.M (ACCOUNTING STANDARDS) , ,l ys[kkadu uhfr;ksa dh vfHkO;fä -1: [AS-1 : DISCLOUSRE OF…

1 ys[kkadu ekud [ACCOUNTING STANDARDS] Hkkx ys[kkadu ekudksa dk ifjp; 1 : (UNIT–1 : INTRODUCTION OF ACCOUNTING STANDARDS ) v/;;u ds mís'; (Learning Objectives) bl bdkbZ ds v/;;u ds mijkar] vki l{ke gks tk;saxs — ys[kkadu ekudksa dh vo/kkj.kk le>us esaA (cid:137)(cid:137)(cid:137)(cid:137)(cid:137)…

F:\ Final\IPCC-CA\ Account Vol. I (Hindi)\Chp-11.pmd.\Ist\13-07-2011/ Ramendra K:\IPCC-CA\ Account Vol. I (Hindi)\Chp-11.pmd\IInd\15-7-11\C_SKChauhan F:\Final\IPCC-CA\ Account Vol. I (Hindi)\Chp-11.pmd\IIIrd\18-7-11\Ramendra 11 fdjk;k Ø; ,oa fd'r foØ; lkSns [HIRE PURCHASE AND INSTALMENT SALE…

5 vkarfjd iqufuZekZ.k [INTERNAL RECONSTRUCTION] v/;;u ds mís'; (Learning Objectives) bl v/;k; ds v/;;u ds mijkar] vki l{ke gks tk;saxs — ßiqufuZekZ.kÞ 'kCn dk vFkZ le>us esaA (cid:137) va'kksa ds mi foHkktu ,oa lesdu esaA (cid:137) - (Sub-divide) (Consolidate) va'kksa ds LVkWd esa ,oa LVkWd ds…

-.' '---" ;. .-'" ~~ '!Q\a '.1 ,,~"tS~T.aNAL IDIAVilUf~tftDPLANN'NG Roll No............................... Total No. of Questions-8] [Total No. of Printed Pages-2 4 I Time Allowed-3 Hours Maximum Marks-lOa MRF Attempt all questions. All questions carry equal marks. Marks SECTION-A 1. What is…

~ '- I ~t')tq,"rde lVJanagemen.. ~1AY2010 ""~urse (Part II ExClcmiJiaaOii G+~.g2-Mi;magement ContrCi and Roll No :........................ Management O\..lt . Total No. of Questions-5] [Total No. of Printed Pages-4 Time Allowed-3 Hours Maximum Marks-100 HEH Answer all questions. Marks 1. The…

" l.- ... Corporate Maftacemea' Course ,Part Examiftation , J', - S-U-P-)-PII'uct1In&R-PrMuc:tivity U ~ ~,.."... A 1IIIa,.lot IYj Ihl £1.. '" Roll No ~....................... Total No. of Questions-6] [Total No. of Printed Pages-4 . I Time Allowed-3 Hours Maximum Marks-100 GUN Answer any five…

v " ---t, k corporate tII.lIiI~tI1'lI\ Gout se \fa td \ \o.l\i>lI\lIiil'~if\ , MA~ 2010 G' n, p.4 W,.,1I,i\"~ WI...1I8I\\i"1 < Roll No............................... . Total No. of Questions-51 [Total No. of Printed Pages-2 I Time Allowed-3 Hours Maximum Marks-lOa ASN Answer all questions. All…

. """ PTH ,~". (1':~T:"'0! C'O T iRSE) Y2010 "~."'~'.,"~' . "LA. ~~t\ GROUP-I PAPER-l Roll No............................... FINANCIAL RE.PO;.~TINO Total No. of Questions-6] [Total No. of Printed Pages-7 Time Allowed-3 Hours Maximum Marks~100 NSG Answers to questions are to be given only in English…

' / FINAL (NEWCOURSE) MAY 2010 GROUP-I PAPER-2 Roll No............................... STRATEGIC FINANCIAJ MANAGEMENT .. Total No. of Printed Pagoo-6 -i Total No. of Questions-5 Time Allowed-3 Hours Maximum Marks-100 81M Answers to questions are to be given only in English except in the case of…

... "-" ~ FINAL (NEW COURSE) GROliP~J PAPER-3 2010 MAY . Roll No,.............................. ADVANCED AUDITINOAND PROFESSIONAL ETHICS .1 Total No. of Questions-6] [Total No. of Printed Pages-'--3 Time Allowed-3 Hours Maximum Marks-100 LOC Answers to questions are to be given only- in English…

-- ~~~ ., ' / MAY20\8 FINAL (NEW COURSE) GROUP-l PAPER-4 CORPORATE AND Roll No............................... ALLIED LAWS 4 Total No. of Questions-12] [Total No. of Printed Pages-6 Time Allowed-3 Hours Maximum Marks-100 UTI Answers to questions are to be given only in English except in the case of…

, ,.., FINAL (NEW COURSE) MAY 2016 GROUP-II PAPER-5 ADVANCED MANAGEMENT Roll No............................... ACCOUNTING Total No. of Questions-6] [Total No. of Printed Pages-10 ~ Time Allowed-3 Hours Maximum Marks-100 ZIP Answers to questions are to be given only in English except in the case of…

v--.. '-"./ rn-!AL(NE'N COURSE) GROOp.n PAPER-6 INFORlviATION SYSTEMS \'.4\ ~~ 'L\) \, i CONTROL AND AUDIT Roll No............................... Total No. of Questions-5] [Total No. of Printed Pages-3 4 Time Allowed-3 Hours Maximum Marks-IOO POK Answers to questions are to be given only in English…

" "" FINAL (NEW COURSE) ~AY 20'O GROUP-IIPAPER-7 DIRECTTAX LAWS Roll No............................... Total No. of Questions-7] [Total No. of Printed Pages-8 . Time Allowed-3 Hours Maximum Marks-100 FOG Answers to questions are to be given only in English except in the case of candidates who have…

.., \...,) (, FINAL (NEW COURSE) ~1AY 2010 GROl.JtJ-Il PAPER-8 INDIRECT TAX LAWS Roll No............................... Total No. of Questions-8] [Total No. of Printed Pages- 7 ~ ., Time Allowed-3 Hours Maximum Marks-100 KLM Answers to questions are to be given only in English except in the case of…

'-' "'" 2010 FINAL. .... MAY ~' GROUP-I PiA,PER..1 ADVANCED ACCOUNTING Roll No ,................ 4 oj Total No. of Questions-6] [Total No. of Printed Page~~10 Time Allowed-3 Hours Maximum Marks-100 RPG ,.r Answers to questions are to be given only in English except in the case of candidates who…

'-' FINAL -~.--"", GROUP-I PAPER-2 MAY2010 ' MANAGEMtNATCCOUNTINGAND Roll No""""'~"""':"""""""l HNANCIALANALYSIS 4 Total No. of Questions-5] [Total No. of Printed pages..-6 Time Allowed-3 Hours Maximum Marks-IOO YMK Answers to questions are to be given only in English except in the case of…

'- '" FINAL i ~~ MAY2010 GROUP-! PAPER-3 ADVANCED AUDITING Roll No ,.... ~ Total No. of Questions-6] [Total No. of Printed Pa.ges-3 Time Allowed-3 Hours Maximum Marks-100 I I I YES I I Answers to questions are to be given only in English except in the case of candidates I who have opted for Hindi…

'-' FINAL MAY20\0 GROUP-I PAPER-4 Roll No :.......................... CORPORATlMEVSAND~~;:RETARIAf. PRACTICS . 4 Total No. of Questions- 7] [Total No. of Printed Pages-5 Time Allowed-3 Hours Maximum Marks-100 KPM Answers to questions are to be given only in English except in the 'case of candidates…

~ FINAL ~. GROUP-fieAfER-8 MAY2010 COSTMANAGEMENT Roll No............................... Total No. of Questions-5J [Total No. of Printed Pages-7 . Time Allowed-3 Hours Maximum Marks--100 HRM Answers to questions are to be given only in English except in the case of candidates who have opted for…

8 ~ MAY2010 FINAL GROUp-nPAPER-6 ~ MANAGEMENTiNFORMATIONAND CONTROL SYSTEMS Roll No............................... Total No. of Questions-5] [Total No. of Printed Pages-2 Time Allowed-3 Hours Maximum Marks-100 UFO Answers to questions are to be given only in English except in the case of candidates…

~ " ""'! ffMAIl . '- MAY~o'O ':J;:tGY~-4tPAPEI-I [} 'tE\;T 1'lDn~s Roll No............................... Total No. of Questions-8] [Total No. of Printed Pages-7 . ~ Time Allowed-3 Hours Maximum Marks-100 WIN Answers to questions are to be given only in English except in the case of candidates who…

FINAL MAY2010 GROUP-UPAPER-8 Roll,No............................... INDIRECTTAXES Total Na.of Questions-6] [Total No. of Printed Pages--6 Time Allowed-3 Hours Maximum Marks-IOO TNT Answers to questions are to be given only in English except in the case of candidates who have opted for Hindi medium.…

0;. ~ '- tN~~ ANCEa:RlSr MANAGDfIN!' (f.\M) hXAMINATlOH. 2018 Roll No............................... MAY P~l"Prj..c1p'e. anclPra'Cti~ of rl)~urinee Total No. of Questions-7] [Total No. of Printed Pages-8 . . Time Allowed-3 Hours Maximum Marks-IOO BMP Answer all questions. Marks 1. From the 'answers…

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~ ..' "'" INSURANCE (!{ RISK MANAGEMENT (IRM) FXAMINf\.TION. ~ MAY2010 P-4-Bt:s .ess Strategic Planning and Idormation Tecbnolo". Roll No............................... Total No. of Questions-':"'S] [Total No. of Printed Pages-1O 4 Time Allowed-3 Hours Maximum Marks~OO NCL Answer all questions.…

! rnJ &WTOt.xam MAY201' " v CROUP..'\ Paper 1:tntrodurnio~101nternational1rada Roll No............................... .,. Total No. of Questions-10J [Total No. of Printed Pages-2 Time Allowed-3 Hours Maximum Marks-100 ERg Attempt all 10 questions. All questions carry equal marks. Marks 1. The world…

"- ITL & WTO Exam '. 1 . OROU,J.A MAY2010 Paper U: GATT, RUl"~ r:f Origt,n and Trade Related AgreeQ18nta Roll No............................... . Total No. of Questions-10] [Total No. of Printed Pa~s-l Time Allowed-3 Hours Maximum Marks-100 PMO All questions to be answered. All questions carry…

.~. i':. '. '1"'0 £1.,\m (~.r'L' 1\ ~ltt..r 1\1:GAT~. 't'R'P~~ndTR!MS <".~=tOO Roll No'............................... DPrisoPcuecte1u~rttelsemmeWntTOo!cReV\.. ..' MAY2°'- . .. Total No. of Questions- 7] [Total No. of Printed Pag@s-2 Time Allowed-3 Hours Maximum Marks-IOO DAK All questions are…

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rrL,WT:)Exam I-- GROU?-B Pap6r V :Anti.Durr.ping.Anti.Subsidyand Safeguards-Laws&Practice """ . A . . . t op\jl \I Al"'. :.. ..- ...' ~1"a"'"S"" &~ta.ouo. Roll No :........................ \8 fY]11'J~10 . Total No. of Questions-10] [Total No. of Printed Pages-2 4 Time Allowed-3 Hours Maximum…

/ "\:::C !'1'L&WTO Exam MAY2010 GROUP.B Paper VI : Competition 'Laws &PoUcies Roll No ............................... Total No. of Questions-?] [Total No. of Printed Pages-2 4 Time Allowed-3 Hours Maximum Marks-100 POL Answer five questions. Question No.1 is compulsory. Marks 8 1. (a) The scope and…

j' 6-. l., IPCO ~1AY 2010 GROUP-I PAPBR-1 Roll No ,............... ACCOUNTING Total No. of Questions~6] [Total No. of Printed Pages~8 .. Time Allowed~3 Hours Maximum Marks~100 LOT All questions are compulsory. Wherever necessary suitable assumptions may be made by the candidates. Working notes…

::i '. '-' PCE GROUIP - PAPER3 MAY2010 IPce LAW,ETHICSANDCOMMUNICATION GROUP-IPAPER.2 BUSINESSLAW.COMMUNICATION Roll No............................... ANDETHICS Total No. of Questions-16] [Total No. of Printed Pages-12 4 Time Allowed-3 Hours Maximum M2rrks-100 WWF Answers to questions are to be…

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Pt'E MAY2010 - IPce GQOUPI PAPFR 2 AUDITING AND ASSURANCIr GROUP.IIPAPER.S AUDITINGANDASSURANCE Roll No............................... Total No. of Questions-8] [Total No. of Printed Pages-7 4 '. Time Allowed-3 Hours Maximum Marks~lOO KVS Answers to questions are to be given only in English except…

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MAY2~~'tl Management Accc.untancy Course' 1-'ai t , Exammatioe G-I-P-1-Managemen/.t;\.countln&g YOV?r1r;Q Roll No............................... DecisionMaking 4 Total No. of Questions-5] [Total No. of Printed Page~-6 Time Allowed-3 Hours Maximum Marks-100 DLF Answer all questions. , All questions…

= "-../ Manaaement Accountancy MAY2010 ». Course P,~rt..!Examination G.I-P.2 Financial Mnagement Roll No............................... Total No. of Questions-5] [Total No. of Printed Pages-8 .. ! Time Allowed-3 Hours Maximum Marks~100 CEL Answer all questions. Marks 6 1. (a) The Shiba Electrical…

\,/ . '-/ Management Accountancy i Course Part.' Examination MAY201), G H.P.3 Economic Environment General Management Roll No............................... .. Total No. of Questions-5] [Total No. of Printed Pag~s~2 Time Allowed-3 Hours Maximum Marks-IOO " . ESR Answer all questions. . All…

r Man~gemer!.t p.ccountancy MAY2010 Course . ~~';:,;:; L,~"ullii.1atio. G-ll' p-4.svst~ms \\flal1agement Roll No............................... 4 Total.No. of Questions-6] [Total No. of Printed Pages-2 Time Allowed-3 Hours Maxim um Marks-100 DDA Answer all questions. Marks 1. The AMC Limited is a…

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Pt'E MAY2010 - IPce GQOUPI PAPFR 2 AUDITING AND ASSURANCIr GROUP.IIPAPER.S AUDITINGANDASSURANCE Roll No............................... Total No. of Questions-8] [Total No. of Printed Pages-7 4 '. Time Allowed-3 Hours Maximum Marks~lOO KVS Answers to questions are to be given only in English except…

::i '. '-' PCE GROUIP - PAPER3 MAY2010 IPce LAW,ETHICSANDCOMMUNICATION GROUP-IPAPER.2 BUSINESSLAW.COMMUNICATION Roll No............................... ANDETHICS Total No. of Questions-16] [Total No. of Printed Pages-12 4 Time Allowed-3 Hours Maximum M2rrks-100 WWF Answers to questions are to be…

- , PCE 1 ;>~ Gro~.II Paper-4 IPCC Cost Accounting And GROUP.P! APER-, Pinancial Management MAY20\0 Co.STACCOUNTING Roll No ,........................ ANDFINANCIALMANAGEMENT Total No. bf Questions-8] [Total No. of Printed Pages--:-15 Time Allowed-3 Hours Maximum Marks-100 4 ., FUN Answers to…

PCE MAY2°'0 GROUPII.PAPER5 Roll No :..................... TAXATION Total No. of Questions-B] [Total No. of Printed Pages-6 .. Time Allowed-3 Hours Maximum Marks-100 HOT Answers to questions are to be given only in English except in the case of candidates who have opted for Hindi medium. If a…

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PE- II Roll No............................... GROUP-I PAPER-3 MAY2010 BUSINfSSANGOORPOrlAlATEWS Total No. of Questions-10] [Total No. of Printed Pages-10 4 Time Allowed-3 Hours Maximum Marks-100 KBC Answers to questions are to be given only in English except in the case of candidates who have opted…

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~. PE- II '- GROUP-II. PAPER-S, INCOME TAX AND CENTllAl, Roll No............................... MAY2010 SALES TA:X Total No. of Questions-6] [Total No. of Printed Pages-7 Time Allowed-3 Hours Maximum Marks-100 4 ORS Answers to questions are to be given only in English except in the case of…

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ADDITIONAL QUESTION BANK Copyright -The Institute of Chartered Accountants of India INDIAN CONTRACT ACT, 1872 1. Which of the following statement is true? a. An agreement enforceable by law is a contract b. An agreement is an accepted proposal c. An agreement can only consist of an offer d. An…

CHAPTER – 1 TCARTNOC NAIDNI EHT 2781 ,TCA INTRODUCTION The term ‘contract’ means, in ordinary sense, any agreement between any two persons. For business persons, making of contracts with others is a very important process to put into effect their business plans. Those who enter into contracts…

CHAPTER – 2 SDOOG FO ELAS EHT 0391 ,TCA INTRODUCTION The Law relating to this statute was contained in the Chapter VII of the Indian Contract Act, 1872. Subsequently, it was separated with the Indian Sale of Goods Bill, which received its assent on 15th March 1930. It came into force on the 1st of…

CHAPTER – 3 PIHSRENTRAP NAIDNI EHT 2391 ,TCA INTRODUCTION You might be aware that one of the forms in which business can be carried on is partnership, where two or more persons join together to form the partnership and run the business. In order to govern and guide partnership, the Indian…

UNIT-IV M B ONEY AND ANKING 7 C HAPTER (cid:1) (cid:6) (cid:6)(cid:9) (cid:2)(cid:3)(cid:4)(cid:5) (cid:7)(cid:3)(cid:8) (cid:7)(cid:3)(cid:10)(cid:11)(cid:3)(cid:12) Money plays an important role in the she was most proficient. This economic system — we see the use of specialisation would result…

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+ U N I T - I I N I R ATIONAL NCOME AND ELATED A : B C GGREGATES ASIC ONCEPTS M AND EASUREMENT + + + 2 C HAPTER (cid:1) (cid:7) (cid:7) (cid:7)(cid:11) (cid:7)(cid:6) (cid:7)(cid:15) (cid:2)(cid:3)(cid:4)(cid:5)(cid:2)(cid:4)(cid:3)(cid:6) (cid:8)(cid:9) (cid:2)(cid:10)(cid:6)…

CHAPTER – 1 INTRODUCTION TO MICRO ECONOMICS Copyright -The Institute of Chartered Accountants of India INTRODUCTION TO MICRO ECONOMICS Learning Objectives At the end of this Chapter, you will be able to : (cid:2) know what Economics is about. (cid:2) know about the nature of Economics. (cid:2)…

CCCCCHHHHHAAAAAPPPPPTTTTTEEEEERRRRR ––––– 22222 THEORY OF DEMAND AND SUPPLY Unit 1 Law of Demand and Elasticity of Demand Copyright -The Institute of Chartered Accountants of India THEORY OF DEMAND AND SUPPLY Learning Objectives At the end of this unit, you will be able to : (cid:2) understand the…

CCCCCHHHHHAAAAAPPPPPTTTTTEEEEERRRRR ––––– 33333 THEORY OF PRODUCTION AND COST Unit 1 Theory of Production Copyright -The Institute of Chartered Accountants of India THEORY OF PRODUCTION AND COST Learning Objectives At the end of this unit, you will be able to : (cid:2) know the meaning of…

CCCCCHHHHHAAAAAPPPPPTTTTTEEEEERRRRR ––––– 44444 PRICE DETERMINATION IN DIFFERENT MARKETS Unit 1 Meaning and Types of Markets Copyright -The Institute of Chartered Accountants of India PRICE DETERMINATION IN DIFFERENT MARKETS Learning Objectives At the end of this unit you will be able to : (cid:2)…

CCCCCHHHHHAAAAAPPPPPTTTTTEEEEERRRRR ––––– 55555 INDIAN ECONOMY – A PROFILE Unit 1 Nature of Indian Economy Copyright -The Institute of Chartered Accountants of India INDIAN ECONOMY – A PROFILE Learning Objectives At the end of this unit, you will be able to : (cid:2) know about the criteria of…

CCCCCHHHHHAAAAAPPPPPTTTTTEEEEERRRRR ––––– 66666 SELECT ASPECTS OF INDIAN ECONOMY Unit 1 Population Copyright -The Institute of Chartered Accountants of India SELECT ASPECTS OF INDIAN ECONOMY Learning Objectives At the end of this unit, you will be able to : (cid:2) know the meaning of population.…

CCCCCHHHHHAAAAAPPPPPTTTTTEEEEERRRRR ––––– 77777 ECONOMIC REFORMS IN INDIA Unit 1 Economic Reforms in India Copyright -The Institute of Chartered Accountants of India ECONOMIC REFORMS IN INDIA Learning Objectives At the end of this unit, you will be able to: (cid:2) know the background behind…

CCCCCHHHHHAAAAAPPPPPTTTTTEEEEERRRRR ––––– 88888 MONEY AND BANKING Unit 1 Money Copyright -The Institute of Chartered Accountants of India MONEY AND BANKING Learning Objectives At the end of this unit, you will be able to : (cid:2) know the meaning of money. (cid:2) understand the functions of…

APPENDICES TABLE 1(a) Compound Interest Annual Compounding No. of Periods (1 + i)n n 10% per Annum 14% per Annum 18% per Annum i = 0.10 i = 0.14 i = 0.18 1 1.1 1.14 1.18 2 1.21 1.2996 1.3924 3 1.331 1.48154 1.64303 4 1.4641 1.68896 1.93878 5 1.61051 1.92541 2.28776 6 1.77156 2.19497 2.69955 7…

CCCCCHHHHHAAAAAPPPPPTTTTTEEEEERRRRR ––––– 11111 RATIO AND PROPORTION, INDICES, LOGARITHMS Copyright -The Institute of Chartered Accountants of India RATIO AND PROPORTION, INDICES, LOGARITHMS LEARNING OBJECTIVES After reading this unit a student will learn – (cid:139) How to compute and compare two…

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