The fair value of Plan assets of A LTD. at beginning and end of the year 2015-2016 were Rs. 4,00,000 and Rs. 5,70,000 respectively. The employer's contribution to the plan during the year was Rs. 1,40,000. If benefit payments to retirees were Rs. 1,00,000 what would be the actual return on plan assets (as per AS15)?

Syllabus for this paper (with weightage): 

Section A : Accounts of Joint Stock Companies 50%
1. Accounting of Shares and Debentures
2. Presentation of Financial Statements (as per Schedule III)
3. Cash Flow Statement
4. Accounts of Banking, Electricity and Insurance Companies
5. Accounting Standards (AS - 11, 12, 15, 16, 17, 18 and 19)