1. How can Employee Stock Option be offered?

2. What is a financial instrument?

3. AB Ltd holds 20% share of CD Ltd at a cost of ?10 Lakh as on 31.3.2018. The Reserves and Surplus of CD Ltd on that date was ?25 Lakh. For the year ended 31.3.2018 CD Ltd made a profit of ?2,00,000 and distributed ?1,00,000 as Dividend The value of
Investment of AB Ltd in CD Ltd as at 31.3.2018 will be shown as

4. A Company takes a Machinery on lease for a term of 6 years at a lease rent of ?4,00,000 p.a. payable at end of each year with guaranteed and unguaranteed residual value of ?3,00,000. The gross investment will be

5. In case of amalgamation in the nature of purchase, Fixed Assets, Current Assets, Total Debts, Debit balance of Profit and Loss Account and Purchase consideration are - ?5120000, ?2500000, ?2260000, ?440000, ?4800000 respectively. The amount of capital reserve or Goodwill will be

6. What is not a part of sustainability?

7. The market price of Company Caa is ?450 per share and that of Company Baa is ?300. If Caa offers three-fourths a share of common stock for each share of Baa, the ratio of exchange of market prices would be:

8. M. Chandra Ltd has provided the following information: Depreciation as per accounting records ?12,00,000, Depreciation as per income tax records ?30,00,000. Unamortized preliminary expenses as per income tax records ?1,80,000, Tax rate 40%. There is adequate evidence of future profit sufficiency. As per AS 22 Deferred Tax Asset/ Liability to be recognized will be

9. Who are the users of the Triple Bottom Line reporting?

10. In case of amalgamation in the nature of purchase, Fixed Assets; Current Assets; Total Debts; Debit balance of Profit and Loss A/c and Purchase Consideration are ?25,60,000; ?12,50,000; ?11,30,000; ?2,20,000; and ?24,00,000 respectively. The amount of Capital Reserve of Goodwill will be

11. ABC Ltd has equity capital of ?40,00,000 consisting of fully paid equity shares of ?10 each. The net profit for the year 2017-18 was ?60,00,000. It has also issued 36,000, 10% convertible debentures of ?50 each. Each debenture is convertible into five equity shares. The tax rate applicable is 30%. The diluted earnings of 2017-18 are

12. XYZ Ltd acquired 2000 equity shares of DEF Ltd on 01.04.2017 for a price of ?3,00,000.DEF Ltd made a net profit of ?80,000 during the year 2017-18. DEF Ltd issued Bonus shares of one shares for every five shares held out of post-acquisition profits earned during 2017-18. The share capital of DEF Ltd is ?2,50,000 consisting of shares of ?100 each. If the shares of XYZ Ltd in the pre-acquisition profit of DEF Ltd is ?56,000, the amount of Goodwill/Capital Reserve to be shown in the consolidated balance sheet as on 31.03.2018 is:

13. Roshan Ltd agreed to absorb Richa Ltd. For this purpose Richa Ltd's 5000, 9% Preference shares are valued at ?124.50 each and 65,000 Equity shares are valued at ?32 each. If Roshan Ltd discharged purchase consideration by issuing its Equity shares of ?10 each which is having intrinsic value of ?46 each. No. of Equity shares issued by Roshan Ltd to Richa Ltd will be

14. To whom

15. What is the minimum period between the grant of option and vesting of option?

16. Wealth Ltd aquired 1,50,000 shares of Health Ltd on August 1, 2016. The Equity Capital of Health Ltd is ?20 lakh of ?10 per share. The machinery of Health Ltd is revalued upwards by ?4,00,000. The minority group interest shown in the Consolidated Balance Sheet as at March 31, 2017 was

17. On 1st April 2017, H Ltd acquired 16000 shares out of 20000 equity shares of ?10 each of S Ltd at ?6,00,000. On that date balance of General reserve, Capital Reserve and Preliminary Expenses in S Ltd were ?2,42,000, ?3,20,000 and ?70,000 respectively. The amount of cost of control will be

18. X Ltd holds 69% of Y Ltd, Y Ltd holds 51% of W Ltd, Z Ltd holds 49% of W Ltd As per AS 18 related parties are:

19. Peeru Ltd acquired 80% Equity shares of Pimo Ltd on 1st April, 2016. On 31st March, 2017, goods worth ?65,000 purchased from Peeru Ltd, were included in stock of Pimo Ltd Peeru Ltd made a profit of 25% on cost. At the time of preparation of consolidated Balance Sheet the amount of unrealized profit on stock will be

20. Forms of Triple Bottom Line reporting?

21. A&B Ltd obtained a Loan from a bank for ?240 lakhs on 30.04.2014. It was utilized for: Construction of a shed ?120 lakhs, Purchase of a machinery ?80 lakhs, Working Capital ?40 lakhs, Construction of shed was completed in March 2016. The machinery was installed on the same date. Delivery truck was not received Total interest charged by the bank for the year ended 31.03.2016 was ?36 lakhs. As per AS 16,
Interest to be debited to Profit & Loss Account will be:

22. Statement - Preparation of CFS is not mandatory for companies having subsidiary in
India Choose correct option:

23. What are the types of share based payment transaction?

24. On 1, April, 2017, H Ltd acquired 120000 shares out of 150000 equity shares of ?10 each of S Ltd at ?16,30,000. On that date balance of General Reserve; CapitalReserve; and Preliminary Expenses in S Ltd were ?2,42,000; ?3,20,000; and ?70,000 respectively. The amount of cost of control will be

25. X Ltd holds 51% of Y Ltd, Y Ltd holds 51% of W Ltd, Z Ltd holds 49% of W Ltd The related Parties as per AS- 18 are