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Important Questions for "corporate accounting":

[1]

  1. Give journal entries for creating capital redemption reserve account and redemption out of 5,00,000 general reserve for redeemable preference shares.
  2. What are contingent liabilities? Provide any two examples.
  3. Explain the calculation of liquidator's remuneration with example.

[2]

  1. Mention various provisions of the Companies Act for preparation of Balance Sheet.
  2. Define Holding Company. Under what circumstances can a company become subsidiary to another Company?
  3. What journal entries are passed in the books of transferor and transferee companies in case of amalgamation?

[3]

  1. Explain various methods of issue of share.
  2. What is the Intrinsic Value Method?
  3. What is meant by amalgamation in the nature of merger and purchase? What is the difference between the two?

[4]

  1. Discuss the concept of holding and subsidiary companies.
  2. Explain purchase consideration as per Accounting Standard 14.
  3. Discuss the allocation methods of advertisement expense and depreciation.

[5]

  1. Explain the Debenture Redemption Fund Account.
  2. Discuss the concept of holding and subsidiary companies.
  3. Discuss the allocation methods of advertisement expense and depreciation.

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