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CMA Intermediate Exam: Company Accounts
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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)

CMA Intermediate Exam: Company Accounts
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1 Questions

1. In case of Cash Flow Statement prepared under Direct Method, decrease in current liabilities is

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