Old Exam Papers Dec. 2010 - Video

(iii) Cost concept
ys[kkadu vo/kkj.kkvksa rFkk ijEijkvksa ls vki D;k le>rs gSa \
fuEu vo/kkj.kkvksa dks la{ksi esa le>kb;s %
(i) i`Fkd vfLrRo vo/kkj.kk
(ii) eqnzk eki lEcU/kh vo/kkj.kk
(iii) ykxr vo/kkj.kk
2. Explain the procedure for formation of accounting standards
of India.
Hkkjr esa ys[kk ekudksa ds izfriknu djus dh izfØ;k le>kb;sA
3. Explain and illustrate the concept of pro-rata allotment of
shares in case of oversubscription.
vf/k&vfHknku dh n'kk esa va'kksa ds ;Fkkuqikr caVu dh ladYiuk
dks mnkgj.k nsdj le>kb;sA
4. Satyam Computers Ltd. redeems its 5,000, 10% preference
shares of Rs. 100 each, at 20% premium, out of general
reserve on 31st March, 2008. At the time of redemption an
option is given by the company to the preference shareholders,
to convert their shares into equity shares of
Rs. 10 each issued @ Rs. 30 per share. 60% of preference
shareholders accepted this option. Pass necessary
journal entries.
lR;e dEI;wVlZ fy- vius 100 #- okys 5,000, 10% iwokZf/kdkj
va'kksa dk 'kks/ku 20% izhfe;e ij 31 ekpZ] 2008 dks lkekU;
lap; esa ls djuk pkgrh gSA bl gsrq dEiuh us 'kks/ku ds le;
iwokZf/kdkjh va'k/kkfj;ksa dks vius va'kksa dks 10 #- okys bfDoVh
va'kksa esa] tks 30 #- izfr va'k fuxZfer fd;s tk;saxs] cnyokus dk
fodYi fn;kA 60% iwokZf/kdkjh va'k/kkfj;ksa us ;g fodYi Lohdkj
fd;k] 'ks"k dk udn Hkqxrku }kjk 'kks/ku fd;k x;kA vko';d
tuZy izfof"V;k¡ nhft;sA
5. What do you mean by redemption of debentures by open
market purchase ? Which accounting entries are made in
this case ?
_.k&i=ksa dk [kqys cktkj ls Ø; }kjk 'kks/ku ls vki D;k le>rs
gSa \ bl fLFkfr esa D;k&D;k ys[kk izfof"V;k¡ dh tkrh gSa \
6. State briefly the law and the procedure regarding declaration
and payment of dividend by a company.
,d dEiuh }kjk ykHkka'k ?kks"k.kk ,oa mlds Hkqxrku lEcU/kh
dkuwu ,oa izfØ;k dk la{ksi esa o.kZu dhft;sA
7. What is the vertical form of preparing the balance sheet of
a company ? Illustrate your answer by giving such a balance
sheet with imaginary figures.
700 2 MCOM-03 MCOM-03 3 PTO
Papers (A) (December) 2010
(65)