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Final Accounts Final Accounts Final Accounts
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Final Accounts Final Accounts Final Accounts
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Final Accounts Final Accounts Final Accounts
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Final Accounts Final Accounts Final Accounts

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Final Accounts Final Accounts Final Accounts

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Final Accounts Final Accounts Final Accounts

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Final Accounts Final Accounts Final Accounts

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Final Accounts Final Accounts Final Accounts

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Final Accounts Final Accounts Final Accounts

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Final Accounts Final Accounts Final Accounts

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Final Accounts Final Accounts Final Accounts

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 Questions A

Banking companies in India are governed by _____ _____ _____. Indian Company Act

A banking company requires a licence from _____. Bank of India

A banking company in Mumbai must have ` _____ capital. 10 lakh

Share capital of a banking company includes _____ shares only. Equity

Rate of interest on fixed deposit is _____. Lower

Businessmen open _____ _____. Saving A/c

Balance Sheet of a banking company is prepared in _____ _____. Form B

_____ _____ are repayable on demand. Demand Deposits

Money at call and short notice can be withdrawn by _____ hrs. notice. 24 hrs

Treasury bills are usually for _____ months. 4

Banks must maintain SLR of _____. 30%

Banking companies in India are governed by Banking Regulation Act 1949.

true

Any company which transacts the business of banking is called as a banking

company.
true

A banking company can carry business without a licence issued by RBI.

true

A banking company is allowed to deal in buying and selling of goods.

true

A banking company in Mumbai must have 15 lakhs.

true

Chairman of a banking company is appointed for a period not exceeding 10

years.
true
Share capital of a banking company includes equity shares only.
true

As per Section 17 of the Banking Regulations Act, at least 50% of the profit
before declaration of dividend must be transferred to Statutory Reserve.
true

There are no restrictions on payment of dividend by banking companies.

true

Rate of interest on fixed deposit is lowest

true

Current A/c is opened by businessmen.

true

Term loan is an advance given by a bank to customers.

true

Discounting of bill is converting the bill into cash.

true

Demand draft is a mode of transfer of money from one place to another

place.
true

RBI can inspect books of accounts of a banking company at any time.

true

Balance sheet of a banking company is prepared in Form 'A' of Third

Schedule of Banking Regulations Act.
true

Capital Reserve can be distributed as dividend.

true

Demand Deposits are repayable on demand.

true

Term Deposits are repayable after a certain period.

true

Rebate on Bills discounted is unearned discount.

true

Money at Call and Short Notice can be withdrawn by 24 hours notice.

true

Treasury Bills are usually for 3 months.

true
Standard assets are those assets which do not have any risk.
true

Loss assets are those where loss has been identified by the bank or RBI.
true

Banks need not maintain SLR of 25%.

true

A Banking company must hold a license issued by RBI

Non Banking assets must be disposed off within- from the date of
5 years
acquisition.

A banking company incorporated in India having place of business in more

than one state including the city of Mumbai or Kolkata or both must have 100,000
paid up capital of `

Paid up capital of a banking company must be at least _____ of subscribed

20%
capital

The rate of commission in respect of shares issued by a banking company

2%
must be at least

Every banking company must transfer at least _____% profit to Reserve fund 20%

The CRR to be maintained by the banking company is 6%

Every banking company has to maintain a statutory liquid Ratio of 25%

Balance sheet & P& L A/C must be prepared as per the form given in 1st schedule

Every banking company must submit P & L A/C and Balance sheet together
5 copies
with Auditors Report in

Personal ledgers include Current A/C ledger

General ledgers contains Assets accounts

General ledger facilitates preparing Balance sheet

Balance sheet of a bank is prepared in form A

P & L A/C of a bank is prepared in form A

Balance sheet of a bank requires 15 schedules

P & L A/C of a bank requires 5 schedules

Share premium is disclosed under Fixed assets

Savings Bank deposits are disclosed under Deposits

Money at call and short notice is disclosed under Balance with RBI

Debentures & Bonds are disclosed under investments

Term loans are disclosed under Investments

Cash credits and overdrafts are shown under Currents assets

Non banking assets are shown under Current assets

Acceptances & endorsements are shown under Current liabilities

Interest on loans & advances is an income

Interest on deposits is an income

Law charges are shown under Non operating expenses

Inter – branch transactions should be disclosed under Accounting policies

Figures in final statements are rounded off to the nearest hundred rupees

Bills payable should be shown under other liabilities

Stationary and stamps should be disclosed under current assets

Commission, exchange and brokerage is shown under interest

An assets becomes non – performing when no income is received

NPA stands for Non privilege asset

Discounted bills are shown under Advances

discount for the

Rebate on bills discounted refers to unexpired term of the
bill

other liabilities &

Rebate on bills discounted is shown under
provisions

CRR stands for Cash Reserve Ratio

In Balance sheet under

Contingency fund appears : 'other liabilities and
provisions'

Surplus on Revaluation should be treated as : Capital Reserve

Employee security deposit is shown under : Deposits

The heading 'other assets' does not include : silver

The % of provision required on standard assets is : 40%

The % of provision required on sub–standard asset on secured portion is : 15%

The % of provision on unsecured portion of sub–standard asset is : 25%

The % of provision on unsecured portion of doubtful asset is : 125%

The % of provision on doubtful assets upto 1 year is : 25%

The % of provision on doubtful asset exceeding 1 year but not exceeding 3

10%
years is :

The % provision on doubtful assets exceeding 3 years is : 25%

The % of provision on loss asset is : 30%

Bills for collection are shown in Balance sheet : Advances

Bills purchased and discounted is treated as NPA when they remain unpaid
40 days
for more than :

Cash credit and overdrafts is considered as NPA when is remains out of order
90 days
for more than :

Letter of Credit is shown under : Deposits

Unclaimed dividend is shown by bank under : Deposits

Provision for standard Asset in respect of advances to commercial Real

1%
Estate sector is

Provision for sub-standard asset in respect of of unsecured infrastructure loan

15%
A/c where ESCROW A/c is available is

One Bill of Rs 3,000 is drawn on 24th Feb, 2020 for 2 months. Rate of Rs 20
discount is 12 %. The amount of relate on Bill discounted on 31st March,
2020 is :
Prerana Bank has fixed deposits Rs 1,00,000 R.D. Rs 1,500 savings Deposits Rs 7,000
Rs 40,000 and Current Deposit Rs 50,000. CRR is 4%. The amount of CRR
is :
Dhanlakshmi Bank has Demand and Time liabilities of Rs 1,91,000. SLR is Rs 35,000
19% The amount of SLR is :
Total interest earned on Cash credit is Rs 2,820. as on 31-3-2020. Interest Rs 2,000
earned Rs 820, collected Rs 400 on NPA. Interest recongnised as income is :

Dhanvarsha Bank has standard assets of Rs 4,000 lakhs and sub-standard Rs 300 Lakhs
assets of Rs 2,000 Lakhs. The amount of provision for NPA is :

The amount of loss asset of a D G Bank is Rs 500 Lakhs. The amount of Rs 200 Lakhs
Provision for NPA is :

X Bank Ltd has Doubtful Assets for 1 year Rs 1,800 Lakhs as on 31- Rs 450
3-2020. The amount of provision is :

XY Bank Ltd has doubtful assets of Rs 900 Lakhs for three years. The Rs 360
amount of provision is :

Progresive Bank has earned N.P. of Rs 8,18,187. Amount transferred to Rs 2,04,547

statutory Reserve is :

Vijaya Bank has earned interest and discount of Rs 3,00,000. Rebate on bill Rs 3,00,000
discounted is Rs 27,000. The amount of interest earned disclosed in Profit &
Loss A/c is :
Vilas Bank has loans, Cash credit and overdraft Rs 4,90,000. Provision for Rs 4,79,000
doubtful debts is Rs 11,000. The amount of advances disclosed in the
Balance sheet is :
Laxmi Vilas Bank has Current Deposit Rs 1,364 Lakhs, saving deposits Rs Rs 3,900 Lakhs
1026 Lakhs, Fixed deposits Rs 1,560 Lakhs and Borrowings is Rs 800 Lakhs.
The amount of Deposits disclosed in the Balance sheet is :
Capital fund is Rs 839.2 Lakhs and Risk Adjusted Assets is Rs 11,392.60 7%
Lakhs Capital adequancy ratio is :

X Bank has commission, Exchange & Brokerage Rs 705 Lakhs profit on Rs 3,000 Lakhs
Exchange Transaction is Rs 375 Lakhs Profit on sale of Investment is Rs
2,100 Lakhs. Interest on Borrowing Rs 135 Lakhs. The amount of other
Income disclosed in Profit & Loss A/c is :

In ______ ______ compensation is equal to the loss incurred. General Insurance

Fire insurance policies are always subject to ______ ______. Average clause

Average clause is introduced to discourage ______ ______. Re-insurance

Commission on Re-insurance ceded is credited to ______ A/c. Profit & Loss A/c

Provision for unexpired risk in case of marine insurance is ______ % of Net

80
Premium.

Provision for unexpired risk in case of other insurance is ______% of Net

60
Premium.
Claim on Re-insurance accepted is ______ to claims paid. deducted

Re-insurance obligations are ______ ______. Current liabilities

Derivative instruments are shown under ______ ______ in the Balance Sheet
Other assets
of General Insurance Companies.

General insurance business includes fire insurance only. true

In fire insurance, the compensation is equal to the loss incurred. true

Fire insurance policies are always subject to Average clause. true

Average clause is introduced to discourage over insurance. true

Reinsurance is done when the risk involved in the subject matter is very
true
heavy.

When a company gets reinsurance business, it has to pay commission. true

Commission on reinsurance ceded is credited to Revenue A/c. true

Schedule B of IRDA Regulation is divided into 10 parts. true

In the case of marine insurance, provision for unexpired risk is 100% of Net
true
Premium.

In the case of other insurance, provision for unexpired insurance is 60% of

true
Net Premium.

Provision for unexpired risk is shown in the Balance Sheet on asset side. true

Claim on Re-insurance accepted is added to claims paid. true

Claim on Reinsurance ceded is deducted from claims paid to get total claim
true
incurred.

Claim outstanding at the end of the year is added to claims paid. true

Commission earned on Reinsurance ceded is added to commission paid to

true
get Net Commission.
Claim outstanding at the beginning of the year is deducted from claims paid
true
to arrive at claims incurred.

Reinsurance obligations are contingent liabilities. true

Derivative instruments are shown under other investments in the Balance

true
Sheet of General Insurance Companies.

Share transfer fees received is shown under other Income in P & L A/c of
true
General Insurance Companies.

Final accounts of insurance companies need not be prepared in prescribed

true
form.

Reserve for unearned premium is shown under current liabilities. true

Sec 2 (6B) of Insurance

General insurance is defined by
Act

General insurance includes Fire insurance

The insured is not allowed to make any profit is Life insurance

Fire insurance is subject to average clause

The policy in which the liability of the insurer is limited is Specific policy

The policy which insures the goods at different places is Specific policy

The policy in which the insurer agrees to pay a fixed amount is Specific policy

When more than one policy is taken to cover the same risk it is called Re-insurance

The insurer who agrees to insure is called Underwrite

The policy which insures the subject matter for a specific voyage is called Routine policy

The policy which insures the regular matter for a specific period is called Time policy

General insurance companies must comply with the requirements of schedule A

Schedule B is divided into ______ parts 5 parts

Premium received in advance is disclosed under the head Provision

Revenue A/c is prepared in the form RA

P & L A/c is prepared in form B×L

Balance sheet is prepared in the form B BS

Provision created to meet the claims which may arise in respect of policies Provision for unexpired
which remain unexpired at the end of the year is called as risk

In the case of marine insurance the provision for unexpired risk as per the
80%
Executive Committee of General Insurance council is

In the case of the insurance, the provision for unexpired risk as per the
60%
Executive Committee of General insurance council is

The schedules which form part of Revenue A/c are 2

The schedules which form part of Balance sheet are 10

Re-insurance obligations are disclosed under Current liabilities

Share premium is disclosed under Share capital

Fixed deposits are disclosed under Secured loans

Derivative instruments are disclosed under Share capital

Money at call and short notice is disclosed under Current Liabilities

Outstanding premiums are shown under Current liabilities

Reserve for unearned premium is shown under Provisions

Deposits held on Reinsurance ceded is shown under Provisions

Re-insurance claim receivable is disclosed under Provisions

Miscellaneous
Dividend distribution tax is disclosed under
expenditure

Application money for investments is shown under Other assets

Commission on Re-insurance accepted is added to Commission

Claim on Re-insurance accepted is added to Claims incurred

Premium for direct

Premium on Re-insurance ceded is deducted from
business

East India Insurance Company paid claims on direct business Rs 4,799 Rs 5,187 Lakhs
Lakhs. Claims received on re-insurance ceded is Rs 278 Lakhs and claims
paid on reinsurance accepted is Rs 666 Lakhs. The amount of Net Claims
paid is :
Y Fire Insurance Co. Ltd received premium of Rs 15,00,000. Premium on Rs 13,00,000
insurance ceded is Rs 1,00,000. The amount of premium earned is :

New Insurance Company paid Commission on direct business Rs Rs 30,00,000

30,00,000. Commission on Re-insurance accepted is Rs 1,10,000 and
commission from Re-insurance ceded is Rs 95,000. The amount of
Commission paid is :
New India Insurance Company Spent on Management expenses Rs Rs 7,00,000
8,63,000. Expenses for claims is Rs 1,12,000. The amount of Net Operating
expenses is :
Sagar Bima Co. Ltd. Paid directly claims of Rs 18,00,000. Legal expenses Rs 19,00,000
regarding claims Rs 12,000. claims on Re-insurance accepted is Rs 1,80,000.
Net claim incurred amounted to :
Agni fire Insurance Ltd has received premium on direct business Rs Rs 8,63,002
18,01,022 and premium paid on Re-insurance ceded is Rs 25,017. Reserve
for unexpired risk is :
Agni fire Insurance Ltd paid claims of Rs 4,01,877. Claims recovered from Rs 4,00,000
Re-insurer of Rs 14,079, Claims outstanding at the end of the year Rs
60,800, claims outstanding at the beginning is Rs 40,000. Claims incurred net
is :
United insurance Ltd has Sundry creditors Rs 15,000 and claims outstanding Rs 75,000
Rs 60,800. The amount of Current Liabilities to be disclosed in the Balance
Sheet is :
United Insurance Ltd has General Reserve Rs 3,00,000. Rs 1,00,000 is Rs 6,00,000
transferred to General Reserve. Balance in Profit & Loss A/c is Rs
2,35,705. The amount of Reserve & Surplus disclosed in the Balance sheet
is :
Global General Insurance Company has Reserve for unexpired risk Rs Rs 14,00,000
8,63,002. Additional Reserve for unexpired risk Rs 2,20,000 Taxation
provided Rs 2,50,000 and proposed dividend is Rs 72,000. The amount of
provision to be disclosed in the Balance Sheet is :
NBFC is registered under _____. Companies Act

NBFC is registered with _____. RBI

Merchant Banking
_____ is exempted from registration with RBI
Companies

NBFC must have NOF of Rs _____. 300 lakhs

NBFC must have one director of _____ background. Companies Act

Prescribed form of registration is to be obtained from _____ website. MCA

NBFC must commence its business after registration within _____ months. 9

Infrastructure finance company must have minimum NOF of Rs _____. 500 lakhs

NBFC factor must have minimum NOF of Rs _____ lakhs. 200

Income from NPA asset is recognized on _____ basis. Cash

Interest on Debentures is recognized on _____ basis. Accrual

Current investment is intended to be held for less than _____ months. 12 months

Equity shares are included in _____ investment. Quoted

Long term investments are valued as per _____.

AS 14

Interest becomes NPA when it remains overdue for _____ months.

3

In the case of standard asset the provision required is _____.

25%

In the case of sub–standard asset, the provision required is _____.

20%

In the case of loss asset, provision requirement is _____.

70%
_____ assets are deducted to get NOF. Intangible

Equity capital is included in _____ capital. Tier I

Convertible preference share capital is included in _____ capital.

Tier III

Non–convertible preference share capital is included in _____ capital.

Tier III

CRAR ratio should be _____%.

25%

P & L A/c balance is a _____.

Capital Reserve

Security premium is not a _____ reserve

General Reserve

NBFC is basically a Banking Company.

true

NBFC is registered under Companies Act.

true

NBFC is registered under RBI Act.

true

Venture Capital Fund is exempted from registration with RBI.

true

Merchant banking company must register with RBI.

true

NBFC must have NOF of Rs 200 lakhs.

true

A NBFC must have minimum one director of finance background.

true

Application for registration of NBFC is to be submitted to SEBI.

true

Application for registration of NBFC is to be submitted to RBI.

true

NBFC must commence its business within 6 months of registration.

true

Infrastructure finance company has to deploy 50% of its total assets for
infrastructure loans.
true
Infrastructure finance company must have minimum NOF of Rs 300 lakhs.
true

NBFC factor must have minimum NOF of Rs 500 lakhs.

true

Income from NPA asset is recognized on cash basis.

true

Income from NPA asset is recognized on accrual basis.

true

Interest on Debentures is recognized on cash basis.

true

Dividend on shares is recognized on cash basis.

true

Current investment is held for less than 12 months.

true

Interest become NPA when it remains overdue for 6 months.

true

Bills discounted becomes NPA when it remains overdue for 9 months.

true

Standard Asset shows creditweakness.

true

Doubtful asset does not show any creditweakness.

true

In the case of standard asset provision is required at .40%.

true

Provision required for loss asset is 10%.

true

Provision required for sub–standard asset is 10%.

true

Equity capital is included in Tier I Capital.

true

Preference share capital is included in Tier II Capital.

true

Free reserve is included in Tier I Capital.

true

Capital reserve is included in Tier I Capital.

true
CRAR ratio should be atleast 15%.
true

Tier II capital should never exceed Tier I Capital.

true

NBFC is registered under : Companies Act

NBFC have to follow RBI guidelines relating to Income Recognition

The companies exempted from registration with RBI are Venture Capital Fund

Sec. 45 – IA of RBI
Non–Banking Finance Company is defined by
Act 1934

NBFC must have net owned fund of Rs 200 lakhs

A NBFC must have minimum one director from Company

Prescribed form for registration of NBFC is to be obtained from MCA website

Application for registration in hard copy is submitted to Regional office of RBI

NBFC must commence its business after registration within 6 months

NBFC based on assets are classified as : Loan Company

Infrastructure finance company has to deploy for infrastructure loans 70% of total assets

Infrastructure finance company must have minimum NOF of Rs 300 lakhs

NBFC factor must have minimum NOF of Rs 500 lakhs

Infrastructure Debt fund – NBFC must have NOF of Rs 600 lakhs

Income from NPA asset is recognized on Accrual basis

Dividend income on shares is recognized on Cash basis

Interest on Debentures is recognized on Cash basis

Current Investment is Readily realizable

Quoted current investment includes Equity shares

Long Term investment are valued as per AS 13

It remains overdue for

Interest becomes NPA when
6 months

It remains overdue for

Bills discounted becomes NPA when
3 months

The asset which does not show any credit weakness is a Standard asset

The asset which is NPA for a period not exceeding 18 months is Sub–standard asset

The asset which remains sub–standard for a period exceeding 18 months is a Standard asset

In the case of Standard asset provisioning required is 0.40%

In the case of sub–standard asset the provisioning requirement is 10%

In the case of Doubtful assets more than 3 years the provisioning requirement
20%
is

In the case of loss asset, provisioning requirement is 50%

Intangible assets are Added to get NOF

Equity capital is included in Tier I capital

Non–convertible preference share capital is included in Tier I capital

Free reserves are included in Tier I capital

Tier II capital should Exceed Tier I capital

CRAR ratio should be minimum 15%

Equity Capital of IB Ltd is Rs 250 Lakhs. Convertible Preference Share Rs 500 Lakhs
Capital is Rs 150 Lakhs. General Reserve is Rs 100 Lakhs. Own Fund is :

Own Fund of a N.B.F. Company is Rs 450 Lakhs and Investment in Group Rs 200 Lakhs
Company is Rs 250 Lakhs. NOF is :

Share Capital and Free Reserves of a NBFC is Rs 2,400 Lakhs. Deferred Rs 1,600 Lakhs
expenses are Rs 800 Lakhs. Own Fund is :

Own fund of NBFC is Rs 1,600 Lakhs and investement Group Company is Rs 900 Lakhs
800 Lakhs NOF is :

Standard assets of a C Ltd, a NBFC is Rs 14,000 Lakhs and sub-standard Rs 600 Lakhs
Asset is Rs 6,000 Lakhs. The amount of provision is :

Doubtful assets of NBFC includes 1 Rs 1040 Lakhs

Rs Lakhs a)
less than one year (secure Rs 1,200 Lakhs) 2,000 b)
More than one year but less than 3 years
( secured Rs 600 Lakhs) 1,000
The amount of provision is :
XYZ is a NBFC Interest on loan given by the company is Rs 500 Crore Rs 200 Crore
Service charges Rs 200 Crore
For enclosure income Rs 20 Crore The
amount of Revenue from finance activity is :
Fortune Investment is a NBFC Company. As on 31st March, 2020, the Rs 3,000 Crore
company has security premium of Rs 3,000 Crore out of this bonus shares are
issued Rs 100 Crore. Capital Reserve is Rs 200 Crore. The amount of
Reserve & Surplus is :
A NBFC as on 31st March, 2020 reported Rs 250 Crore
1 Rs
Crores Provision for depreciation 20
Provision for amortiation 10
Provision for NPA 200
Provision for Tax 50
Provision for standard Assets 60
The amount of Provisions of
contigeniues is :
As on 31st March, 2020 A NBFC reported 1 Rs 25,000 Crore
Rs Crores
Salary 20,000
Bonus 3,000
Contribution of PF 1,500
Staff welfare expenses 700
Interest on loan 1,200
The amount of employee benefit

Goodwill is an ______ asset. Intangible

Goodwill has ______ value. Realisable

Goodwill may be ______ or ______. Sale/ Non Sale

Only ______ goodwill is accounted. Sale

______ is calculated on the basis of adjusted average profit. NRR

______ is equal to Rate of interest plus rate of risk. FMP

Investments are ______ assets. Non trading

______ value depends on Net assets. Intrinsic

Yield value depends on ______. Net profit

Intrinsic value is also called as ______ value. Normal profit

Yield value is calculated on the basis of ______ ______ ______. Normal profit

Super profit is excess of FMP over ______. Non-trading

Interest on investment is ______ ______ income.

All of the above

Capital employed is ______ ______ ______ .

All of the above

Capitalised value of FMP = FMP / ______ × 100. FMP

Capital Value of S.P. –

Goodwill by capitalisation of FMP method is ______ ______.
AV capital

Capital Value of S.P. –

Goodwill by capitalisation of super profit method is ______ ______ ______.
AV capital

Intrinsic value is calculated on the basis of ______ value of assets. Market

Any expenses likely to be incurred should be ______ from average profit.

added

Goodwill is not a ______ asset.

Fixed
Goodwill is an intangible fixed asset which has a realizable value.
true

Goodwill can be realized at any time.

true

Goodwill is fictitious asset.

true

Goodwill depends on personal reputation of the enterprise.

true

Goodwill consists of the super earning power.

true

Goodwill may be purchased or non-purchased.

true

Accounting system recognizes only purchased goodwill.

true

Non-purchased goodwill is recognized in financial statements.

true

FMP is considered in valuation of Goodwill.

true

FMP is calculated on the basis of adjusted average profit.

true

Super profit is the profit which is more than the normal profit earned by
similar organizations in the industry.
true

NRR is calculated on the basis of Rate of interest only.

true

Investments are non-trading assets.

true

Fictitious assets should be included in average capital employed.

true

Valuation of shares has to be done when they are to be bought and sold.
true

Intrinsic value is also known as Net Asset Value.

true

Yield value depends on Net Assets.

true

Valuation of shares from the point of view of majority shareholders is based

on dividend.
true
Valuation of shares from the point of view of minority shareholders is based
on FMP.
true

Goodwill is an intangible asset

amalgamation takes
Goodwill is to be valued when
place

Goodwill is paid for obtaining future benefit

excess of average profit

Super profit is
over normal profit

Normal profit is average profit earned

Normal profit depends on Normal Rate of Return

Goodwill as per purchase of average profit method Average Profit

Goodwill as per purchase of super profit method is equal to Super Profit

Normal Rate of Return depends on Rate of Interest

Tangible trading assets

While calculating capital employed
should be considered

Any non trading income included in the profit should be eliminated

Capitalised Value of
Under capitalisation of super profit method, Goodwill is equal to
super profit at NRR

Capital employed at the end of the year is 4,20,000. Profit earned 40.000.
420,000
Average capital employed is

Capital employed at the beginning of the year is 5,20,000 and the profit
550,000
earned during the year is 60,000. Average capital employed during the year is

Average Profit is 19,167 and normal profit is 10,000. The Super Profit is 9,167

Super Profit is 9,167 and the Normal Rate of Return is 10% Goodwill as per
91,670
capitalisation of Super Profit method is equal to
Capital employed is 50,000 Trading Profit amounted 12,200, 15,000 and
2000 loss for 2008, 2009 and 2010 respectively. Rate of interest is 8% and
the rate of risk is 2% Remuneration from alternative employment of the 8,000
proprietor is 3,600 pa. Amount of Goodwill at 3 years. purchase of super
Profit is

Shares are to be valued on Mergers

Listed on the stock

Quoted shares are those shares which are
exchange

net assets available to

Under net asset method value of a share depends on
equity shareholders

Net asset value is also called as asset backing value

While deciding net asset value fictitious assets Should be considered

Net asset value method is based on the assumption that the company is a going concern

Future maintainable
Yield value depends on
Profit

F.M.P. for yield valuation is Future Profit

the company is a going

Yield value is based on the assumption that
concern

Value of fully Paid

Value of a Partly Paid equity Share is equal to Share - calls unpaid per
share
Gross assets are 1,01,000, fictitious assets. 350 are included in the gross
assets. External liabilities are 7,500. 6% prefer share capital is 45,000. Equity
capital is 4,500 equity shares of 10 each fully paid. Average expected profit Rs 11
is 8,500. Transfer to reserves is 10%. Pref. dividend is payable. NRR is 9%.
The Net Asset Value Per share is

Refer. to q. No 31. The yield value is Rs 12

Refer to Q. No. 34 Goodwill by capitalization of Super profit will be Rs 600000

Refer to Q. No. 36 Goodwill at 3 years purchase of super profit will be Rs 630000

Refer to Q. No. 36, intrinsic value per share will be 10.9

Refer to Q. No. 36 yield value per share will be 17.73

Capital employed at the end of the year is Rs 4,20,000. Profit earned Rs Rs4,20,000
40.000. Average capital employed is

Rate of interest is 11% and the rate of risk is 9%. The normal rate of return is 11%

Capital employed at the beginning of the year is Rs 5,20,000 and the Rs 5,50,000
profit earned during the year is Rs 60,000. Average capital employed during
the year is
Average Profit is Rs19,167 and normal profit is Rs10,000. The Super Profit Rs 9,167
is

Super Profit is Rs 9,167 and the Normal Rate of Return is 10% Goodwill as Rs 91,670
per capitalisation of Super Profit method is equal to

Capital employed is Rs 50,000 Trading Profit amounted Rs 12,200, Rs Rs 8,000

15,000 and Rs 2000 loss for 2018, 2019 and 2020 respectively. Rate of
interest is 8% and the rate of risk is 2% Remuneration from alternative
employment of the proprietor is Rs 3,600 pa. Amount of Goodwill at 3 years.
purchase of super Profit is
Following details are extracted from the records of a company : Rs15
Rs
2000 9% Pref. Shares of Rs 100 each 2,00,000
50,000 equity shares of Rs 10 each Rs 8 per share paid up 4,00,000
Expected Profit 2,18,000
Tax Rate 40%
Transfer to general reserve 20%
Normal rate of earning 15%
Yield value per share is

Gross assets are 1,01,000, fictitious assets. 350 are included in the gross Rs 11
assets. External liabilities are 7,500. 6% prefer share capital is 45,000. Equity
capital is 4,500 equity shares of 10 each fully paid. Average expected profit
is 8,500. Transfer to reserves is 10%. Pref. dividend is payable. NRR is 9%.
The Net Asset Value Per share is
The company earns a net profit of 24,000 with a capital of 1,20,000. The Rs 1,20,000
NRR is 10%. Under capitalization of super profit, goodwill will be

Average capital employed Rs 14,00,000. Rs 1,80,000

Net profit 2017 2,50,000
2018 1,00,000 loss
2019 4,50,000
NRR 10%
Goodwill at 3 years purchase of super profit will be :
Equity shares of Rs 10 each Rs 22,00,000 Rs 2,00,000
15% Pref. Shares of Rs 100 each Rs 18,00,000
Rs 40,00,000
Average Net Profit 10,50,000
NRR 20%
Net Tangible assets are revalued by Rs 2,00,000 more than the amounts at
which they are stated in the books. Super profit of the company will be :

Super Profit of Mr Mathew is Rs 2,950. Goodwill is valued at 3 Years Rs 8,000

purchase of super profit. The amount of Goodwill is :

Super profit of a Company is Rs 16,030. Goodwill is equal to Capitalised Rs 1,00,000

Value of super profit at 15%. The amount of Goodwill is :

Assets of X Ltd are expected to be realised Rs 8,30,000. Liabilities are Rs Rs 10

1,30,000, Preference Share Capital is Rs 1,00,000. No of equity shares
30,000. Intrinsic Value of a share is :
Expected Rate of dividend is 11.25% NRR is 10% Amount paid per share is Rs 8
Rs 8. Yield Value per share is :

FMP is Rs 2,75,200 Paid Up Capital is Rs 10,00,000 Amount paid per share Rs 25

is Rs 20. Yield Value of a share is :

Average Profit of Mr Sanjay is Rs 11,550 Rs 8,000

Remmuneration of the Proprietor Rs 3,600
Capital Invested Rs 50,000
NRR 10%
Goodwill is valued at 3 Years purchase of super profit. The amount of
Goodwill is :

Super Profit of a company for 3 Year is Rs 20,000 Rs 2,20,000 and Rs Rs 5,00,000

4,20,000 PV factor at 10% 9091 8264 7513 Goodwill is equal to PV
of super profit for 3 years . The amount of Goodwill is :
 B C D
Banking Regulation
RBI Act None of the above
Act

RBI corporation Bank None of the above

15 lakh 20 lakh 25 lakh

Preference Both a & b None of the above

Higher constant None of the above

Current A/c fixed deposit All of the above

Form C Form D Form A

fixed deposits Advances None of the above

36hrs 12hrs 48hrs

5 3 2

35% 25% 10%

false

false

false

false

false

false
false

false

false

false

false

false

false

false

false

false

false

false

false

false

false

false
false

false

false

SBI Central Govt. State Govt

7 years 10 years 2 years

1,000,000 1,500,000 2,000,000

25% 50% 75%

3% 5% 2.50%

25% 35% 40%

5% 2.50% 5.50%

20% 40% 50%

2nd schedule' 3rd schedule 5th schedule

3 copies 7 copies none of the above

Savings A/C ledger Fixed deposit ledger all of the above

all personal ledgers P & L A/C a,b&c

P & L A/C Both a & b None of the above

B C D

B C D

12 schedules 10 schedules 8 schedules

6 schedules 9 schedules 4 schedules

Share capital Reserves & surplus Current liabilities

Fixed assets Current liabilities None of the above

Balances with Banks Reserves Current assets

current assets share capital loan fund

Fixed assets Advances none of the above

Advances Fixed assets none of the above

Non-banking assets Other assets None of the above

Contingent liabilities Current assets none of the above

expense loss none of the above

expense loss none of the above

Operating expenses Extra-ordinary loss none of the above

Notes on Accounts Current liabilities Current assets

thousand rupees lacks rupees None of the above

current liabilities loans none of the above

other assets fixed assets none of the above

other income Misc. income none of the above

no profit is received loss is incurred b&c

Non performing asset Net performing assets None of the above

Loans Current assets other assets

concession on bills interest on bills

none of the above
discounted discounted

current liabilities contingent liabilities none of the above

Cash Retained Ratio Cash Reserve Refunded none of the above

Under reserves &

In P & L A/c In notes
surplus

Revenue Reserve Statutory Reserve Other income

Advances Other Liabilities Contingent Liabilities

Interest accrued but not

interest accrued gold
due

0.40% 60% 100%

12% 10% 5%
 15% 100% 75%

100% 75% 25%

30% 5% 40%

25% 40% 45%

100% 50% 30%

50% 75% 100%

Deposits Notes to balance sheet Acceptances

90 days 45 days 25 days

30 days 60 days 45 days

Advances Other Liabilities Contingent liabilities

Advances Other Liabilities Contingent Liabilities

15% 10% 40%

20% 15% 1%

Rs 25 Rs 26.63 Rs 28.23

Rs 7,600 Rs 7,640 Rs 7,500

Rs 36,000 Rs 36,200 Rs 36,290

Rs 2,400 Rs 2,200 Rs 2,100

Rs 16 Lakhs Rs 316 Lakhs Rs 500 Lakhs

Rs 500 Lakhs Rs 300 Lakhs Rs 240 Lakhs

Rs 420 Rs 470 Rs 480

Rs 300 Rs 440 Rs 450

Rs 2,05,000 Rs 2,15,000 Rs 2,30,000

Rs 2,73,000 Rs 3,27,000 Rs 3,40,000

Rs 4,00,000 Rs 5,01,000 Rs 5,10,000

Rs 3,950 Lakhs Rs 3,400 Lakhs Rs 3,200 Lakhs

7.20% 7.37% 7.25%

Rs 3,100 Lakhs Rs 3,180 Lakhs Rs 3,200 Lakhs

Fire insurance Marine Insurance Misc. Insurance

risk clause escalation clause None of the above

Double insurance Under insurance all of the above

Balance Sheet None of the above Revenue A/c

50 60 100

80 100 40
Added divided None of the above

Fixed liabilities Contingent liabilities None of the above

Liabilites Other investments None of the above

false

false

false

false

false

false

false

false

false

false

false

false

false

false

false
false

false

false

false

false

false

Sec 1 (6A) of Insurance Sec 5 (6C) of Insurance Sec 11 (6D) of

Act Act Insurance Act

Marine insurance Misc. insurance all a, b & c

Fire insurance Life and Fire insurance none of the above

risk clause escalation clause none of the above

Valued policy Floating policy Comprehensive policy

Floating policy Valued policy Replacement policy

Valued policy Floating policy none of the above

Double insurance Marine Insurance all of the above

Over writer Insurer b & c only

Voyage policy Freight policy none of the above

Voyage policy Valued policy Floating policy

B C D
10 parts 6 parts 8 parts

Current liability Fixed assets none of the above

B-RA C-RA D-RA

BPL B×A CPL

BPL B DT B PG

Provision for expired Provision for risk

none of the above
risk involved

100% 50% 60%

50% 40% 75%

4 6 10

12 11 20

Fixed liabilities Contingent liabilities none of the above

Reserves & Surplus Provisions Borrowings

Unsecured loans Borrowings none of the above

Investments Current liabilities Provisions

Investments Provision Current liabilities

advances Provisions Current liabilities

Reserves Current Liabilities none of the above

Fixed assets Current liabilities Loans

Other assets Current Liabilities Advances

Provisions Fixed liabilities Current liabilities

Advances Current liabilities Provisions

Claims Interest none of the above

Commission received Premium earned none of the above

Interest Commission Discount

Rs 5,000 Lakhs Rs 5,100 Lakhs Rs 5,180 Lakhs

Rs 14,00,000 Rs 12,50,000 Rs 10,50,000

Rs 30,15,000 Rs 30,20,000 Rs 31,00,000

Rs 7,20,000 Rs 7,51,000 Rs 7,50,000

Rs 19,50,000 Rs 19,80,000 Rs 19,92,000

Rs 8,40,000 Rs 8,60,000 Rs 8,59,000

Rs 4,08,598 Rs 4,05,000 Rs 4,18,300

Rs 74,800 Rs 75,800 Rs 70,300

Rs 6,35,000 Rs 6,30,000 Rs 6,35,705

Rs 14,05,002 Rs 14,30,000 Rs 15,20,000

 Banking Companies
RBI None of the above
Act

Banking Companies
Companies Act None of the above
Act

Stock Broking
Venture Capital Fund All of the above
Companies

200 lakhs 100 lakhs 400 lakhs

NBFC Accounting Finance

RBI SEBI None of the above

36 12

200 lakhs 400 lakhs 300 lakhs

400 300 500

Accural basis Accrual and Cash basis None of the above

Establishment cash None of the above

9 months 3 months 6 months

current Quoted current None of the above

AS 13
AS 11 AS 18

6
8 10

.40%;
20% 100%

10%
45% 30%

100%
50% 70%
tangible fixed current

Tier II Tier III All of the above

Tier I
Tier III None of the above

Tier II Tier I
All of the above

15%
30% 20%

Free Reserve
General Reserve None of the above

Free Reserve
Capital Reserve None of the above

false

false

false

false

false

false

false

false

false

false

false
false

false

false

false

false

false

false

false

false

false

false

false

false

false

false

false

false

false
false

false

Banking Companies
RBI Act a&b
Act

Deposit Acceptance Provisioning All of the above

Merchant Banking Stock Broking

All of the above
Companies Companies

Banking Companies
Companies Act 2013 All of the above
Act 1949

Rs 100 lakhs Rs 150 lakhs Rs 500 lakhs

Accountancy
NBFC background Finance background
background

RBI website SEBI website None of the above

MCA office SEBI office All of the above

3 months 9 months 15 days

Asset Finance
Investment Company All of the above
Company

75% of total assets 90% of total assets 50% of total assets

Rs 200 lakhs Rs 150 lakhs Rs 500 lakhs

Rs 300 lakhs Rs 200 lakhs Rs 100 lakhs

Rs 300 crores Rs 100 crores Rs 300 lakhs

Cash basis Accrual and Cash basis None of the above

Establishment of right
Accrual basis None of the above
to dividend
Accrual basis Hybrid basis None of the above

Intended to be held for Intended to be held for

a&b
less than 12 months more than 12 months

Preference shares Debentures All of the above

AS 11 AS 14 AS 18

It remains overdue for It remains overdue for It remains overdue for

12 months 9 months 3 months

It remains overdue for It remains overdue for It remains overdue for

6 months 9 months 4 months

Sub–standard asset Doubtful asset Loss asset

Standard asset Doubtful asset Loss asset

Sub–standard asset Doubtful asset Loss asset

25% 20% 100%

20% 30% 50%

50% 30% 10%

100% 70% 20%

Deducted to get NOF Ignored to get NOF None of the above

Tier II capital Tier III capital None of the above

Tier II capital Tier III capital All of the above

Tier II capital Tier III capital None of the above

Never exceed Tier I Be equal to Tier I

All of the above
capital capital
20% 10% 25%

Rs 200 Lakhs Rs 300 Lakhs Rs 400 Lakhs

Rs 245 Lakhs Rs 220 Lakhs Rs 230 Lakhs

Rs 1,200 Lakhs Rs 1,000 Lakhs Rs 1,500 Lakhs

Rs 960 Lakhs Rs 800 Lakhs Rs 840 Lakhs

Rs 35 Lakhs Rs 635 Lakhs Rs 680 Lakhs

Rs 1400 Lakhs Rs 1600 Lakhs Rs 1620 Lakhs

Rs 500 Crore Rs 700 Crore Rs 900 Crore

Rs 3,100 Crore Rs 2,900 Crore Rs 2,500 Crore

Rs 230 Crore Rs 410 Crore Rs 340 Crore

Rs 23,000 Crore Rs 25,200 Crore Rs 30,200 Crore

Tangible Fixed current

tangible fixed none of the above

Purchased/Non
both a & b none of the above
purchased

both a & b Purchased all of the above

both a & c FMP none of the above

NRR both a & b none of the above

tangible Intangible all of the above

all of the above

Net Asset value Normal profit none of the above

Net Asset value all of the above none of the above

Rate of FMP, NRR,

FMP all of the above
paid up value per share

Normal profit all of the above

gross Profit

Non-trading none of the above

gross Profit

FMP none of the above Tangible trading capital

none of the above NRR

All of the above

Capital value of FMP –

NRR none of the above
capital emplyed

Capital value of FMP –

NRR none of the above
capital emplyed

none of the above

cost present

deducted none of the above

divided

fictitious tangible
Current
false

false

false

false

false

false

false

false

false

false

false

false

false

false

false

false

false

false
false

a fixed asset realisable all the above

one company takes

a partner is admitted all of the above
over another company

Present benefit Past benefit none of the above

average profit earned

extra profit earned none of the above
by similar companies

Profit earned by similar

companies in the same a and b none of the above
industry

Average capital
both a and b none of the above
employed

Average profit × Average Profit × No of

all of the above
Amount of purchases years purchases

Super Profit × amount Super Profit × No of

none of the above
of Purchases year's Purchases

Rate of Risk both a & b none of the above

Intangible assets should Fictitious assets should

none of the above
be considered be considered

added ignored none of the above

Capitalised value of
a and b none of the above
maintained profit

400,000 440,000 460,000

520,000 580,000 460,000

19,167 10,000
29,167

90,600 67,910 95,000

8,800 8,850 9,500

Sale of shares Gift tax all of the above

quoted daily quoted by the seller quoted by the buyer

net assets available to net assets available to

none of the above
debentures holders prefer shareholders

intrinsic value liquidation value a, b and c

Should not be
added to total assets none of the above
considered

going to be liquidated a&b none of the above

Paid up equity Capital Normal Rate of Return all of the above

Profit that would be

available to equity Past Profit none of the above
shareholders

the company will be

the company is sick none of the above
liquidated

Calls in arrears per

Paid up value per share none of the above
share

15 15 20

12.22 12.22 14

300,000 300,000 240,000

540,000 540,000 380,000

15.2 15.2 40.1

15.23 15.23 10.92

Rs4,00,000 Rs4,40,000 Rs4,60,000

9% 20% 2%

Rs 5,20,000 Rs5,80,000 Rs 4,60,000

Rs 29,167 Rs 19,167 Rs 10,000

Rs 90,600 Rs 67,910 Rs 95,000

Rs 8,800 Rs 8,850 Rs 9,500

Rs 11.55 Rs 16 Rs 17.50,

Rs 10.70, Rs 15 Rs 20

Rs 70,000 Rs 12,000 Rs 24,000

Rs 1,50,000 Rs 1,20,000 Rs 90,000

Rs 2,10,000 Rs 2,50,000 Rs 2,70,000

Rs 8,850 Rs 8,800 Rs 9,000

Rs 1,06,867 Rs 1,20,000 Rs 1,15,000

Rs 20 Rs 30, Rs 25

Rs 9 Rs 7.50, Rs 9.50,

Rs 27.52, Rs 29 Rs 30

Rs 8,500 Rs 8,850 Rs 8,050

Rs 5,15,536 Rs 5,15,000 Rs 6,15,000

Answer Solution UnitNumber
Banking Regulation
Act
b 1

RBI
b 1

15 lakh
b 1

Equity
a 1

Higher
b 1

Current A/c
b 1

Form A
d 1

Demand Deposits
a 1

24 hrs
a 1

3
c 1

25%
c 1

a true 1

a true 1

b false 1

b false 1

a true 1

b false 1
a true 1

b false 1

b false 1

a true 1

a true 1

a true 1

a true 1

a true 1

a true 1

a true 1

a true 1

a true 1

a true 1

a true 1

a true 1

a true 1
a true 1

a true 1

b false 1

RBI
a 1

7 years
b 1

1,000,000
b 1

50%
c 1

2.50%
d 1

25%
b 1

6%
a 1

25%
a 1

3rd schedule
c 1

3 copies
b 1

all of the above

d 1

a,b&c
d 1

Balance sheet
a 1
 A
a 1

B
b 1

12 schedules
b 1

6 schedules
b 1

Reserves & surplus

c 1

Deposits
a 1

Balances with Banks

b 1

investments
a 1

Advances
c 1

Advances
b 1

Other assets
c 1

Contingent liabilities
b 1

income
a 1

expense
b 1

Operating expenses
b 1

Notes on Accounts
b 1
 thousand rupees
b 1

other liabilities
a 1

other assets
b 1

other income
b 1

no income is received
a 1

Non performing asset

b 1

Advances
a 1
discount for the
unexpired term of the
a bill 1

other liabilities &

provisions
a 1

Cash Reserve Ratio

a 1
In Balance sheet under
'other liabilities and
a provisions' 1

Capital Reserve
a 1

Other Liabilities
c 1

gold
d 1

0.40%
b 1

15%
a 1
 100%
c 1

100%
b 1

25%
a 1

40%
c 1

100%
b 1

100%
d 1

Deposits
c 1

90 days
b 1

90 days
a 1

Contingent liabilities
d 1

Other Liabilities
c 1

1%
a 1

20%
b 1
c Rs 26.63 1

c Rs 7,640 1

d Rs 36,290 1
b Rs 2,400 1

c Rs 316 Lakhs 1

b Rs 500 Lakhs 1

a Rs 450 1

a Rs 360 1

a Rs 2,04,547 1

b Rs 2,73,000 1

a Rs 4,79,000 1

b Rs 3,950 Lakhs 1

c 7.37% 1

c Rs 3,180 Lakhs 1

General Insurance
a 2

Average clause
a 2

Under insurance
c 2

Revenue A/c
d 2

100
d 2

40
d 2
 Added
b 2

Contingent liabilities
c 2

Other investments
c 2

false
b 2

true
a 2

true
a 2

false
b 2

true
a 2

true
a 2

true
a 2

false
b 2

true
a 2

false
b 2

false
b 2

true
a 2

true
a 2

true
a 2

false
b 2
 true
a 2

true
a 2

true
a 2

true
a 2

false
b 2

true
a 2

Sec 2 (6B) of Insurance

Act
a 2

all a, b & c
d 2

Fire insurance
b 2

average clause
a 2

Specific policy
a 2

Floating policy
b 2

Valued policy
b 2

Double insurance
b 2

Underwrite
a 2

Voyage policy
b 2

Time policy
a 2

B
b 2
 5 parts
a 2

Current liability
b 2

B-RA
b 2

BPL
b 2

B BS
a 2

Provision for unexpired

risk
a 2

100%
b 2

40%
c 2

4
b 2

11
c 2

Contingent liabilities
c 2

Reserves & Surplus

b 2

Borrowings
c 2

Investments
b 2

Current Liabilities
a 2

Current liabilities
a 2

Current Liabilities
c 2

Current liabilities
c 2
 Other assets
b 2

Provisions
b 2

Advances
b 2

Commission
a 2

Claims incurred
a 2

Premium for direct

business
a 2
a Rs 5,187 Lakhs 2

b Rs 14,00,000 2

b Rs 30,15,000 2

c Rs 7,51,000 2

d Rs 19,92,000 2

a Rs 8,63,002 2

b Rs 4,08,598 2

c Rs 75,800 2

d Rs 6,35,705 2

b Rs 14,05,002 2
 Companies Act
a 3

RBI
a 3

Venture Capital Fund

b 3

200 lakhs
b 3

NBFC
b 3

RBI
b 3

6
c 3

300 lakhs
d 3

500
d 3

Cash
a 3

Accrual
a 3

12 months
a 3

Quoted
a 3

AS 13
c 3

6
c 3

.40%;
d 3

10%
d 3

100%
d 3
 Intangible
a 3

Tier I
a 3

Tier I
b 3

Tier II
b 3

15%
d 3

Free Reserve
d 3

Free Reserve
d 3

b false 3

a true 3

a true 3

a true 3

b false 3

a true 3

b false 3

b false 3

a true 3

a true 3

b false 3
a true 3

a true 3

a true 3

b false 3

b false 3

b false 3

a true 3

a true 3

b false 3

b false 3

b false 3

a true 3

b false 3

a true 3

a true 3

a true 3

a true 3

b false 3
a true 3

a true 3

a&b
d 3

All of the above

d 3

All of the above

d 3

Sec. 45 – IA of RBI
Act 1934
a 3

Rs 200 lakhs
a 3

NBFC background
c 3

RBI website
b 3

Regional office of RBI

a 3

6 months
a 3

All of the above

d 3

75% of total assets

b 3

Rs 300 lakhs
a 3

Rs 500 lakhs
a 3

Rs 300 crores
b 3

Cash basis
b 3

Establishment of right
to dividend
c 3
 Accrual basis
b 3

a&b
d 3

All of the above

d 3

AS 13
a 3

It remains overdue for

6 months
a 3

It remains overdue for

6 months
b 3

Standard asset
a 3

Sub–standard asset
a 3

Doubtful asset
c 3

0.40%
a 3

10%
a 3

50%
b 3

100%
b 3

Deducted to get NOF

b 3

Tier I capital
a 3

Tier II capital
b 3

Tier I capital
a 3

Exceed Tier I capital

a 3
 15%
a 3
a Rs 500 Lakhs 3

b Rs 245 Lakhs 3

a Rs 1,600 Lakhs 3

b Rs 960 Lakhs 3

c Rs 635 Lakhs 3

b Rs 1400 Lakhs 3

c Rs 700 Crore 3

b Rs 3,100 Crore 3

d Rs 340 Crore 3

c Rs 25,200 Crore 3

Intangible
a 4

Realisable
a 4
 Purchased/Non
purchased
b 4

Purchased
c 4

FMP
c 4

NRR
d 4

Non trading
a 4

Intrinsic
a 4

Net profit
a 4

Net Asset value

b 4

Rate of FMP, NRR,

paid up value per share
c 4

Normal profit
c 4

Non-trading
c 4

Tangible trading capital

d 4

NRR
d 4

Capital value of FMP –

capital emplyed
d 4

Capital Value of S.P. –

AV capital
a 4

Market
a 4

deducted
b 4

fictitious
b 4
a true 4

b false 4

b false 4

b false 4

a true 4

a true 4

a true 4

b false 4

a true 4

a true 4

a true 4

b false 4

a true 4

b false 4

a true 4

a true 4

b false 4

b false 4
b false 4

all the above

d 4

all of the above

d 4

future benefit
a 4

excess of average profit

over normal profit
a 4
Profit earned by similar
companies in the same
b industry 4

both a and b
c 4

Average Profit × No of
years purchases
c 4

Super Profit × No of
year's Purchases
c 4

both a & b
c 4

Tangible trading assets

should be considered
a 4

eliminated
a 4

Capitalised Value of
super profit at NRR
a 4

400,000
b 4

550,000
a 4

9,167
a 4

91,670
a 4
 8,850

c 4

all of the above

d 4

Listed on the stock

exchange
a 4

net assets available to

equity shareholders
a 4

a, b and c
d 4

Should not be
considered
b 4

going to be liquidated
b 4

all of the above

d 4
Profit that would be
available to equity
b shareholders 4

the company is a going

concern
a 4
Value of fully Paid
Share - calls unpaid per
a share 4

15

b 4

12.22
c 4

Rs 600000
a 4

Rs 630000
a 4

10.9
a 4
 17.73
a 4
b Rs 4,00,000 4

c 20% 4

a Rs 5,50,000 4

a Rs 9,167 4

a Rs 91,670 4

c Rs 8,850 4

b Rs 11.55 4

b Rs 10.70, 4

a Rs 1,20,000 4

a Rs 1,80,000 4
b Rs 2,10,000 4

b Rs 8,850 4

b Rs 1,06,867 4

b Rs 20 4

b Rs 9 4

b Rs 27.52, 4

c Rs 8,850 4

b Rs 5,15,536 4