1. As per Schedule HI of the Companies Act, 2013, where the normal operating cycle cannot be identified, it is assumed to have a duration of –

2. As per Rule 3 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, all companies having_____has to file their Balance Sheet, Profit & Loss A/c, and other documents with the Registrar using the Extensible Business Reporting Language (XBRL)

3. Which of the following will be shown in the balance sheet under the heading ‘cash and cash equivalents

4. As per Section 128 of the Companies Act, 2013, every company shall prepare and keep at its_____books of account and other relevant books and papers and financial statement for every financial year

5. In the real world, we find that dividends –

6. The declared dividend must be paid within_____of declaration

7. OPC shall file a copy of the financial statements duly adopted by its member, along with all the documents which are required to be attached to such financial statements, within_____from the closure of the financial year

8. As per Rule 12 of the Companies (Accounts) Rules, 2014, a financial statement shall be filed in_____which should be pre-certified by Practicing CA

9. As per Schedule HI of the Companies Act, 2013, where the normal operating cycle cannot be identified, it is assumed to have a duration of –

10. Which of the following statement is correct

11. The declared dividend must be paid within_____of declaration

12. Liability shall be classified as current when it satisfies any of the following criteria:

13. In the real world, we find that dividends –

14. As per Schedule in of the Companies Act, 2013, a Company shall disclose by way of notes additional information regarding aggregate expenditure and income in relation to any item of income or expenditure which exceeds:

15. Retained earnings are –

16. In the Balance Sheet, Corporate Dividend Tax will be shown as a liability under the heading –

17. As per the provisions of the Companies Act, 2013, the amount of the dividend, including interim dividend, shall be deposited in a scheduled bank in a separate account within_____from the date of declaration of such dividend

18. After the declaration of the dividend, the company has to pay dividends within_____of declaration of dividend. If the amount of dividend remains unpaid or unclaimed for 30 days of declaration of dividend, then in next_____the company has to transfer the amount unclaimed to a special account in any scheduled bank to be called the 'Unpaid Dividend Account'

19. As per Schedule in of the Companies Act, 2013, a Company shall disclose by way of notes additional information regarding aggregate expenditure and income in relation to any item of income or expenditure which exceeds:

20. As per Rule 3 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, all companies having turnover of_____has to file their Balance Sheet, Profit & Loss A/c, and other documents with the Registrar using the Extensible Business Reporting Language (XBRL)

21. Which of the following statement is correct

22. Retained earnings are –

23. Which of the following type of companies is required to file their accounts in Extensible Business Reporting Language (XBRL) format?
(I) Subsidiary of Indian Listed Company
(II) Companies that are required to prepare their financial statements in accordance with the Companies (Indian Accounting Standards) Rules, 2015
(III) Private company having turnover of ₹ 99 Crore.
(IV) Public companies having paid-up capital of ₹ 3 Crore.
Select the correct answer from the options given below –

24. An asset shall be classified as current: