Corporate Accounting – IMPORTANT QUESTIONS – Semester 2- Dibrugarh University – 2020 – B.Com (as per CBCS Syllabus)

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AMALGAMATION OF COMPANIES

  1. What do you mean by Purchase Consideration:     (2017)
  2. Distinguish between the following:                            7+7=14    (2015)
    1. Amalgamation in the nature of Merger and Amalgamation in the nature of purchase
    2. Pooling of interest method and Purchase method of amalgamation.    (2015)
  3. .What do you mean by amalgamation? What are its features? Discuss โ€˜pooling of interest methodโ€™ of amalgamation.    2016      (2+4+8=14)
  4. Explain the various provisions of alternation of share capital as given in the Companies Act, 2013 with examples. 14                  (2017)
  5. What do mean by Amalgamation? What are the different methods of accounting for amalgamation?
  6. What are the different methods for determining the purchase consideration?

ACCOUNTING FOR HOLDING COMPANIES

  1. Write short notes on:
    1. Minority Interest
    2. Goodwill: 
    3. Consolidated Balance Sheet.
  2. Give the legal definition of holding company and a subsidiary company.      6     (2015)
  3. Mention four advantages and four disadvantages of a holding company.   4+4=8         (2015,2016)
  4. State the distinction between Holding Company and Subsidiary Company.  2016
  5. Give in detail the particulars which shall be disclosed in the Balance Sheet of holding company regarding its subsidiaries and also state what documents shall be attached to the Balance Sheet of holding company regarding its subsidiaries.    8+6=14    (2017)

FINAL ACCOUNT OF COMPANIES

  1. Explain the treatment of the under-mentioned items in the preparation of final accounts of a company:  3 ยฝ x4=14     (2015)
    1. Preliminary expenses
    2. Provisions and reserves:
    3. Advance payment of tax.
    4. Managerial remuneration.
  2. .Examine the relevance of Accounting Standards and IFRS in the preparation of financial statements of companies. 7+7=14
  3. Write short notes:
    1. Advance Payment of Tax.
    2. Corporate Dividend Tax: Corporate Dividend Tax:    (2017)
  4. Draw a company Balance Sheet as per Schedule VI of the Companies Act, 2013. Write a short note on International Financial Reporting Standard โ€“ 2, 3 and 5 (IFRS โ€“ 2, 3 and 5).     7+7=14
  5. Give a specimen form of Balance Sheet and Profit & Loss statement of a company according to the Companies Act, 2013 taking imaginary figures. 7+7=14     (2017)
  6. State the important features of presentation of a Balance sheet as per Schedule III (Part-i)
  7. State the important features of the statement of profit and loss as per Schedule III (Part-ii)

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