File Details:
{"filename":"bba-3-sem-company-accounts-bba-305n-dec-2017.pdf","description":"This file contains the B.B.A. Third Semester examination paper for Company Accounts (BBA-305(N)) from December 2017 (New Course). It includes questions on topics such as company types, redemption of shares, amalgamation, sinking fund method, journal entries, reconstruction schemes, final accounts, and liquidator's statement."}
Questions:
- Define a company as per Companies Act, 2013 and give its types.
- What are the characteristics of a Joint Stock Company?
- Explain sinking fund method of redemption of debentures.
- What are the advantages of amalgamation of companies?
- What are the Company law provisions relating to issue of shares at discount?
- Explain Receiver's Receipts and Payments Account.
- How can a company be liquidated?
- What are the journal entries made in the books of purchasing company in case of amalgamation of company?
- What are the functions of a liquidator of a company?
- Give journal entries relating to issue and forfeiture of shares when shares are issued at premium and at discount.
- What are the Company law provisions relating to redemption of preference shares? Give the journal entries which are made in the books of a company to give effect to redemption of preference shares.
- What do you mean by internal reconstruction of a company? Explain the provisions of Accounting Standard 14 relating to amalgamation of companies.
- What do you mean by final accounts of a company? Give pro forma of statement of Profit & Loss and Balance Sheet of a company as per Schedule III of the Companies Act, 2013.
- Define Holding Company and Subsidiary Company. What are the various calculations which are made for preparing consolidated Balance Sheet of holding company and its subsidiary company?
- How are Statement of Affairs and Deficiency Account prepared by the liquidator of a company at the time of liquidation of a company?
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