APRIL 2021 62435/CPZ4A/CPG4A/

CPC4A/CPW4A

Time : Three hours Maximum : 75 marks

SECTION A — (10 × 2 = 20 marks)

Answer any TEN questions.

1. What is Reconstruction?

©Ö Pmhø©¨¦ GßÓõÀ GßÚ?

2. Write short note on Net Assets Method.

{Pμ ö\õzx •øÓ £ØÔ ]ÖSÔ¨¦ ÁøμP.

3. What is ‘Subsidiary Company’?

xøn {ÖÁÚ® GßÓõÀ GßÚ?

4. What is Capital Profit?

‘•uÀ C»õ£®’ GßÓõÀ GßÚ?

5. What is Cash Reserve?

öμõUP JxUS GßÓõÀ GßÚ?

6. Define ‘IRDA’.

IRDA — Áøμ¯Ö.

7. Who is a liquidator?

Pø»¨£õͺ GߣÁº ¯õº?

8. Define ‘Voluntary Winding up’.

‘uõ÷Ú •ßÁ¢x Pø»zuÀ’ Áøμ¯Ö.

9. What is CPP?
|h¨¦ öPõÒ•uÀ \Uv (CPP) GßÓõÀ GßÚ?

10. Define Human Resource Accounting.

©ÛuÁÍ PnUQ¯À Áøμ¯Ö.

11. What is Minority Interest?

]Ö£õßø© £[S GßÓõÀ GßÚ?

12. What is a claim?

÷Põ¸ öuõøP GßÓõÀ GßÚ?

SECTION B — (5 × 5 = 25 marks)

Answer any FIVE questions.

13. K Ltd agrees to purchase to business of R Ltd., on the following

terms :

(a) For each of the 10,000 shares of Rs. 10 each in R Ltd., 2

shares in K Ltd. of Rs. 10 each will be issued at an agreed
value of Rs. 12 per share. In addition, Rs. 4 per share cash
also will be paid.

(b) 8% Debentures worth Rs 80,000 will be issued to settle the

Rs. 60,000 9% Debentures in ‘R’ Ltd.

(c) Rs. 10,000 will be paid towards expenses of winding up.

Calculate the Purchase Consideration.

K ¼ªöhm R ¼ªöhm öuõÈø» GkzxU öPõsk öPõÒ•uÀ
Âø»ø¯ ¤ßÁ¸©õÖ GÚ Ehߣmhx.
(A) R ¼ªöhmÀ EÒÍ 10,000 £[SPÒ ¹. 10 Âø»²ÒÍx.
C¢u 10,000 £[SPÐUS® J¸ £[QØS 2 £[SÃu® K
¼ªöhm
¹. 10 ©v¨¦ÒÍ £[SPøÍ ¹. 12 Ãu® öPõkUP¨£kQÓx.
¹. 4, Tku»õP JÆöÁõ¸ £[SPÐUS® ö\¾zu¨£mhx.
(B) R ¼ªöhmiß 9% PhÜmk £zvμzvß ©v¨¦ ¹. 60,000
CuØS £v»õP K ¼ªöhm ¹. 80,000 ©v¨¦ÒÍ 8% PhÜmk
£zvμ® öPõkUP¨£mhx.
(C) {¸ÁÚ Pø»¨¦ ö\»ÂØS ¹. 10,000 öμõUP©õP
öPõkUP¨£kQÓx.
CuøÚöPõsk öPõÒ•uÀ Âø»ø¯ PnUQkP.
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14. The Balance Sheet of H Ltd and S Ltd as on 31st Dec 2015 are
as follows :
Liabilities H Ltd. S Ltd. Assets H Ltd. S Ltd.
Rs. Rs. Rs. Rs.
Share capital 2,00,000 1,00,000 Sundry Assets 1,32,500 1,38,200
(in share of Rs.
10 each)
General Reserve 18,000 20,000 Goodwill — 20,000
Profit & Loss A/c 24,500 23,000 Shares in ‘S’ Ltd 1,40,000
at cost
Creditors 30,000 15,200
2,72,500 1,58,200 2,72,500 1,58,200

In case of ‘S’ Ltd. profit for the year ended 31st Dec. 2015 is
Rs. 12,000/- and transferred to Reserve is Rs. 5,000. The holding
of ‘H’ Ltd. in ‘S’ Ltd is 90% acquired on 30th June 2015.

Draft a consolidated Balance Sheet of ‘H’ Ltd and its subsidiary.

31 i\®£º 2015B® |õÍx, H ¼ªöhm ©ØÖ® S ¼ªöhm

{ÖÁÚ[PÎß C¸¨¦{ø»U SÔ¨¦ ¤ßÁ¸©õÖ :
ö£õÖ¨¦PÒ H S ö\õzxUPÒ H S
¼ªöhm ¼ªöhm ¼ªöhm ¼ªöhm
¹. ¹. ¹. ¹.
£[S •uÀ 2,00,000 1,00,000 £Ø£» 1,32,500 1,38,200
(J¸ £[S ö\õzxUPÒ
¹. 10 Ãu®)
ö£õxPõ¨¦ 18,000 20,000 |ß©v¨¦ — 20,000
C»õ£ ©ØÖ® 24,500 23,000 ‘S’ ¼ªöhmiÀ 1,40,000
|mh PnUS £[SPÒ AhUP
Âø»°À
PhÜ¢÷uõº 30,000 15,200
2,72,500 1,58,200 2,72,500 1,58,200

3 62435/CPZ4A/CPG4A/
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 ‘S’¼ªöhmiß 31 i\®£º 2015 Bsk C»õ£® ¹. 12,000 ©ØÖ®
Põ¨¤ØS ©õØÔ¯x ¹. 5,000.

‘S’ ¼ªöhmiß £[SPÎÀ 90% AÍÄ 30 áüß 2015 AßÖ ‘H’

¼ªöhmiß BÀ Áõ[P¨£mhx.

‘H’¼ªöhm ©ØÖ® Auß xøn ¼ªöhm ‘S’ Cμsiß

J¸[QønUP¨£mh C¸¨¦{ø»U SÔ¨ø£ u¯õ›UP.

15. On 31st March 2015 a bank held to following bills, discounted by

it earlier :
Date of bill Term of Bill Discounted Amount of Bill
2015 (months) @ % p.a. (Rs.)

I Jan 17 4 17 7,30,000
II Feb 7 3 18 14,60,000

III March 9 3 17.5 3,64,000

You are required to calculate the Rebate on Bills Discounted.

31 ©õºa 2015 ÷uv°À J¸ Á[Q ußÝÒ uÒУi ö\´x

Áõ[Q¯ Esi¯ÀPøÍ øÁzxÒÍx.
Esi¯À ÷uv (2015) Esi¯À Põ»® uÒУi ÂQu® Esi¯À
(©õuzvÀ) % BsiØS öuõøP ¹.
I áÚÁ› 17® ÷uv 4 17 7,30,000

II ¤¨μÁ› 7® ÷uv 3 18 14,60,000

III ©õºz 9® ÷uv 3 17.5 3,64,000

ö©õzu Esi¯¼ß uÒУiø¯ PnUQkP.

16. The following particulars relate to a Limited Company which

went into Voluntary Liquidation.
Rs.

Preferential Creditors 25,000

Unsecured Creditors 58,000

6% Debentures 30,000

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 The assets realised Rs. 80,000. The expenses of liquidation
amounted to Rs. 1,500 and the liquidator’s remuneration was
agreed 2.5% on the amount realised and 2% on the amount paid
to unsecured creditors including preferential creditors.

Show the Liquidator’s final statement of account.

uõÚõP Pø»UP •iöÁkzu J¸ {ÖÁÚzvß öuõhº£õÚ

uPÁÀPÒ ¤ßÁ¸©õÖ.

¹.

•ßÝ›ø© PhÜ¢÷uõºPÒ 25,000

¤øn¯ªÀ»õ PhÜ¢÷uõºPÒ 58,000

6% PhÜmk £zvμ® 30,000

ö\õzxUPøÍ ÂØÓvÀ Qøhzu öuõøP ¹. 80,000. {ÖÁÚ

Pø»¨¦ ö\»Ä ¹. 1,500 ©ØÖ® {ÖÁÚ Pø»¨£õ͸US
Fv¯©õP 2.5% ö\õzxUPøÍ ÂØÓ öuõøP°ß «x® 2 \uÃu®
¤øn¯ªÀ»õ PhÜ¢÷uõ¸US öPõkUS® öuõøP°À
(•ßÝ{ø» PhÜ¢÷uõº EÒ£h) öPõkUP J¨¦
öPõÒͨ£mkÒÍx.

{ÖÁÚ Pø»¨£õ͸øh¯ CÖv PnUS AÔUøP u¯õ›UP.

17. What are the merits of Computerised Accounting?

Po¨ö£õÔ PnUQ¯¼ß |ßø©PÒ ¯õøÁ?

18. The Life Fund of a Life Insurance Company on 31.3.2016 showed

a balance of Rs. 54,00,000. However, the following items were
not taken into account while preparing Revenue A/c for 2015-16.

Rs.

(a) Interest and dividends accrued on investment 20,000

(b) Income tax deducted at source on the above 6,000

5 62435/CPZ4A/CPG4A/
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 (c) Reinsurance claims recoverable 7,000

(d) Commission due on reinsurance premium paid 10,000

(e) Bonus in reduction of premiums 3,000

Calculate True Life Assurance Fund.

¤ßÁ¸® ÂÁμ[PøÍ PnUQÀ Gkzx öPõÒÁuØS •ßÚõÀ

31.3.2016 AßÖ B²Ò Põ¨¥mk {ÖÁÚ Á¸Áõ°Ú PnUS
Põmk® B²Ò {v ¹. 54,00,000.

öuõøP ¹.

(A) •u½miß «uõÚ Ámi ©ØÖ® £[Põuõ¯® 20,000

(B) ÷©À EÒÍ Buõ¯zvÀ Á¸©õÚ Á› PÈUP¨£mhx 6,000

(C) ©ÖPõ¨¥mi߉»® Áμ÷Ási¯ ÷Põ¸öuõøP 7,000

(D) ©ÖPõ¨¥mk ¤›ª¯zvß «uõÚ PÈÄ 10,000

(E) ¤›¯©zvØS PÈUP¨£mh FUPöuõøP 3,000

Esø©¯õÚ B²Ò Põ¨¥mk {vø¯ PnUQkP.

19. Following are the Balance Sheet of ‘C’ Ltd and ‘D’ Ltd as on
31.3.2015.
Liabilities C Ltd. D Ltd. Assets C Ltd. D Ltd.

Rs. Rs. Rs. Rs.

Share Capital 10,00,000 2,50,000 L & B 7,50,000 1,00,000

(Rs. 100 each)

P and L A/c 7,50,000 1,25,000 Investment 1,25,000 —

Current 7,50,000 75,000 Current 16,25,000 3,50,000

Liabilities Assets

25,00,000 4,50,000 25,00,000 4,50,000

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 ‘C’ Ltd has agreed to absorb ‘D’ Ltd on the following terms :

(a) It is assessed that Net Asset of ‘D’ Ltd may be taken at Rs.
3,62,500 which is to be satisfied by issue of fully paid
shares of Rs. 100 each by ‘C’ Ltd. at par.

(b) ‘C’ Ltd’s investment include 20% of the share in ‘D’ Ltd at a
cost of Rs. 60,000.

Pass entries in the book of D Ltd.

31.03.2015 ÷uv÷¯õk •iÁøh²® ‘C’ ©ØÖ® ‘D’ {ÖÁÚ[PÎß

C¸¨¦{ø»U SÔ¨¦ ¤ßÁ¸©õÖ :
ö£õÖ¨¦PÒ C D ö\õzxUPÒ C D
¼ªöhm ¼ªöhm ¼ªöhm ¼ªöhm
¹. ¹. ¹. ¹.
£[S •uÀ 10,00,000 2,50,000 {»® ©ØÖ® 7,50,000 1,00,000
(¹.100 Ãu®) Pmih®
C»õ£ |mhP/S 7,50,000 1,25,000 •u½kPÒ 1,25,000 —
|h¨¦ 7,50,000 75,000 |h¨¦ 16,25,000 3,50,000
ö£õÖ¨¦PÒ ö\õzxUPÒ
25,00,000 4,50,000 25,00,000 4,50,000

RÌÁ¸® \μzxPÐUSm£mk ‘D’ {ÖÁÚzøu ‘C’ {ÖÁÚ®

GkzxUöPõÒÍ J¨¦öPõshx.

(A) ‘D’ {ÖÁÚzvß {Pμö\õzx ¹. 3,62,500 GÚ

©v¨¤h¨£mhx. AuØS DhõP ¹. 100 (J¸ £[S Âø»)
GßÓ Ai¨£øh°À ‘C’ {ÖÁÚ £[SPÒ {PμõP
öPõkUP¨£mhx.

(B) ‘C’ {ÖÁÚzvß ö©õzu •u½kPÎÀ 20% ‘D’ £[SPÒ

AhUPÂø» ¹. 60,000²® ÷\º¢xÒÍx.

÷uøÁ¯õÚ SÔ¨÷£kPÒ ‘D’ {ÖÁÚzvÀ u¸P.

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 SECTION C — (3 × 10 = 30 marks)

Answer any THREE questions.

20. ‘X’ Ltd. and ‘Y’ Ltd. agreed to amalgamate on the basis of the
following Balance Sheet as on 31.3.2015.
Liabilities X Ltd. Y Ltd. Assets X Ltd. Y Ltd.
Rs. Rs. Rs. Rs.
Share Capital (Rs. 25 each) 75,000 50,000 Goodwill 30,000 —
P & L A/c 7,500 2,500 Fixed Assets 31,500 38,800
Creditors 3,500 3,500 Stock 15,000 12,000
Depreciation Fund — 2,500 Debtors 8,000 5,200
Bank 1,500 2,500
86,000 58,500 86,000 58,500

The assets and liabilities are to be taken over by a new company

formed called ‘Z’ Ltd. at book value. ‘Z’ Ltd’s capital is Rs.
2,00,000 divided into 10,000 equity shares of Rs. 10 each and
10,000 9% preference shares of Rs. 10 each.
‘Z’ Ltd issued the equity shares equally to the vendor companies
and preferences shares were issued for any balance of purchase
price.
Pass journal entries in the book of ‘Z’ Ltd and prepare Balance
Sheet.
31.3.2015 ÷uv¯ßÖ EÒÍ C¸¨¦{ø» SÔ¨¤ß Ai¨£øh°À
©ØÖ® Cμsk® JßÓõP J¸[QønUP •iöÁkUP¨£mhx.
ö£õÖ¨¦UPÒ X Y ö\õzxUPÒ X Y
¼ªöhm ¼ªöhm ¼ªöhm ¼ªöhm
¹. ¹. ¹. ¹.
£[S •uÀ (¹. 25 75,000 50,000 |ß©v¨¦ 30,000 —
J¸ £[SUS)
C»õ£ |mh P/S 7,500 2,500 {ø»¯õÚ 31,500 38,800
ö\õzx
PhÜ¢÷uõºPÒ 3,500 3,500 \μUS 15,000 12,000
÷u´©õÚ {v — 2,500 PhÚõͺ 8,000 5,200
JxUS
Á[Q 1,500 2,500
86,000 58,500 86,000 58,500

8 62435/CPZ4A/CPG4A/
CPC4A/CPW4A
 ¦vuõP E¸ÁõUP¨£mh ‘Z’ GßÓ {ÖÁÚ® ÷©÷» EÒÍ C¸
{ÖÁÚ[PÎß ö\õzxUPÒ ©ØÖ® ö£õÖ¨¦PøÍ ¦zuP Âø»°À
Gkzx öPõshx. ‘Z’ {ÖÁÚzvß ö©õzu •uÀ öuõøP ¹.
2,00,000. AøÁ ¤ßÁ¸©õÖ. ¹. 10 J¸ £[S Ãu® 10,000 \©
E›ø© £[SPÒ ©ØÖ® ¹. 10 J¸ £[S Ãu® 10,000 9%
•ßÝ›ø© £[SPÒ.
ÂØP¨£k® C¸ {ÖÁÚ[PÐUS £[S GsoUøPUS \©©õP ‘Z’
{ÖÁÚ \©E›ø© £[SPÒ öPõkUP¨£mhx. «v EÒÍ
öPõÒ•uÀ Âø»US DhõP •ßÝ›ø© £[SPÒ öPõkUP¨£mhx.
‘Z’ {ÖÁÚzvÀ SÔ¨÷£k ©ØÖ® C¸¨¦ {ø» SÔ¨¦ u¯õº
ö\´P.
21. On 31st March 2013 the Balance Sheet of ‘H’ Ltd and its
subsidiary ‘S’ Ltd stood as follows :
Liabilities H Ltd. S Ltd. Assets H Ltd. S Ltd.
Rs. Rs. Rs. Rs.
Share Capital 4,00,000 1,00,000 Fixed Assets 2,75,000 50,000
General 75,000 35,000 75% Shares in ‘S’ 1,40,000 —
Reserve Ltd. (at cost)
Profit and 45,000 27,500 Stock 52,500 88,500
Loss A/c
Creditors 60,000 40,000 Other Current 1,12,500 64,000
Assets
5,80,000 2,02,500 5,80,000 2,02,500
Draw a Consolidated Balance Sheet as at 31 March 2013, after
taking into consideration the following information :
(a) ‘H’ Ltd acquired shares on 31st July 2012.
(b) ‘S’ Ltd earned profit Rs. 22,500 for the year ended 31st
March 2013.
(c) In January 2013 ‘S’ Ltd. sold to ‘H’ Ltd goods costing
Rs. 7,500 for Rs. 10,000. On 31st March 2013 half of these
stock were lying as unsold in the godown of ‘H’ Ltd.

9 62435/CPZ4A/CPG4A/
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 J¸ ¤i¨¦ {ÖÁÚ® ©ØÖ® Auß xøn {ÖÁÚzvÀ 31 ©õºa
2013 ÷uv¯ßÖS›¯ C¸¨¦{ø» SÔ¨¦PÒ ¤ßÁ¸©õÖ :
ö£õÖ¨¦PÒ H S ö\õzxUPÒ H S
¼ªöhm ¼ªöhm ¼ªöhm ¼ªöhm
¹. ¹. ¹. ¹.
£[S•uÀ 4,00,000 1,00,000 {ø»¯õÚ ö\õzx 2,75,000 50,000
ö£õxPõ¨¦ 75,000 35,000 75% ‘S’ {ÖÁÚ 1,40,000 —
£[SPÒ
(AhUPÂø»)
C»õ£ |mh 45,000 27,500 \μUS 52,500 88,500
P/S
PhÜ¢÷uõºPÒ 60,000 40,000 ©ØÓ |h¨¦ 1,12,500 64,000
ö\õzxUPÒ
5,80,000 2,02,500 5,80,000 2,02,500

RÌÁ¸® uPÁÀPøÍ PnUQÀ Gkzx öPõsk

J¸[QønUP¨£mh C¸¨¦{ø» SÔ¨¦ (31 ©õºa 2013 ÷uv
•iÁøh²®) u¯õº ö\´P.

(A) ‘H’ {ÖÁÚ® ‘S’ {ÖÁÚ £[SPøÍ 31 áüø» 2012 ÷uv

Áõ[Q¯x.

(B) 31 ©õºa 2013 •iÁøh²® Á¸hzvÀ ‘S’ {ÖÁÚ® ¹.

22,500 »õ£® Dmi¯x.

(C) áÚÁ› 2013À ‘S’ {ÖÁÚ® ‘H’ {ÖÁÚzvØS ¹. 7,500

AhUPÂø» \μUøP ¹. 10,000US ÂØÓx. 31 ©õºa 2013
÷uv°À AvÀ £õv \μUS ÂØPõ©À ‘H’ {ÖÁÚ S÷hõÛÀ
EÒÍx.

22. From the following particulars, prepare a Profit and Loss A/c of
New Bank Ltd. for the year ended 31.12.2006.
(Rs. in ‘000’)

Interest on loan 260

Interest on fixed deposit 280

10 62435/CPZ4A/CPG4A/
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 (Rs. in ‘000’)

Rebate on bills discounted 50

Commission charged to customers 9
Establishment expenses 56
Discount on bills discounted 200
Interest on current account 45
Printing and advertisement 3
Interest on cash credit 225
Rent and Taxes 20
Interest on overdrafts 56
Directors’ and Auditor’s fees 4
Interest on savings bank accounts 70
Postage and Telegrams 2
Sundry charges 2

RÌPsh ÂÁμ[Pμ¸¢x, 31.12.2006 ÷uv÷¯õk •iÁøh²®

¦v¯ Á[Q {ÖÁÚzvß C»õ£ |mh PnUøP u¯õº ö\´P.
(¹. ‘000’)
Phß «uõÚ Ámi 260
{ø»øÁ¨¤ß «uõÚ Ámi 280
Esi PÈÄ ö\´u uÒУi 50
ÁõiUøP¯õͺPÒ «uõÚ PÈÄ 9
ìuõ£Ú ö\»ÄPÒ 56
Esi PÈÄ ö\´uxÀ PÈÄ 200
|h¨¦ PnUS «uõÚ Ámi 45
Aa_ ©ØÖ® ÂÍ®£μ® 3
öμõUP Phß «uõÚ Ámi 225
ÁõhøP ©ØÖ® Á› 20
÷©ÀÁøμ £ØÖ «uõÚ Ámi 56
C¯US|º ©ØÖ® uoUøP¯õͺ Pmhn® 4
÷\ª¨¦ PnUS «uõÚ Ámi 70
u£õÀ ©ØÖ® u¢v 2
£Ø£» ö\»ÄPÒ 2
11 62435/CPZ4A/CPG4A/
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23. A Company went into voluntary liquidation on 31.3.2010 when
the following Balance Sheet was prepared.

Liabilities Rs. Assets Rs.

Authorised Capital Goodwill 6,960

4,000 shares of Rs. 10 each 40,000 Freehold Property 5,000

Issued Capital Machinery 7,480

3,000 shares of Rs. 10 each 30,000 Stock 11,710

Unsecured Creditors 15,432 Debtors 9,244

Partly Secured Creditors 5,836 Cash 100

Preferential Creditors 810 Profit and Loss A/c 11,816

Bank overdraft (Unsecured) 232

52,310 52,310

The liquidator realised the assets as follows :

Freehold property which was used in the first instance to pay

the partly secured creditors pro-rata Rs. 3,600, Machinery Rs.
5,000, Stock Rs. 6,200, Debtors Rs. 8,700, Cash Rs. 100.

The expenses of liquidation amounted to Rs. 100 and the

liquidator’s remuneration was agreed at 2.5% on the amount
realised including cash and 2% on the amount paid to Unsecured
Creditors.

Prepare the Liquidator’s final statement of account.

12 62435/CPZ4A/CPG4A/
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 31.3.2010 |õÍßÖ J¸ {ÖÁÚ® uõÚõP •ßÁ¢x Pø»UP
•iöÁkzu ÷£õx u¯õº ö\´¯¨£mh C¸¨¦{ø»U SÔ¨¦.

ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.

A[RP›UP¨£mh •uÀ |ß©v¨¦ 6,960

¹. 10 Ãu® 4,000 £[SPÒ 40,000 ¤øn°À»õ 5,000

ö\õzx

öÁΰh¨£mh ‰»uÚ® C¯¢vμ® 7,480

¹. 10 Ãu® 3,000 £[SPÒ 30,000 \μUS 11,710

¤øn°À»õ (A) £õxPõ¨£ØÓ 15,432 PhÚõͺ 9,244

PhÜ¢÷uõº

£Sv £õxPõ¨¦ÒÍ PhÜ¢÷uõº 5,836 öμõUP® 100

•ßÝ›ø© PhÜ¢÷uõº 810 C»õ£ |mh P/S 11,816

Á[Q ÷©ÀÁøμ£ØÖ (£õxPõ¨£ØÓx) 232

52,310 52,310

{ÖÁÚ Pø»¨£õͺ ö\õzxUPøÍ ÂØÖ RÌPõq® ÁøP°À

ö£ØÓõº.
•uÀ {PÌÁõP £¯ß£kzv¯ ¤øn°À»õ ö\õzxUPÎÀ ‰»®
£Sv £õxUPõ¨£õÚ PhÜ¢÷uõ¸US uPÄ÷PØÓ Ai¨£øh°À
(Pro-Rata) ¹. 3,600 öPõkUP¨£h ÷Ásk®. C¯¢vμ® ¹. 5,000,
\μUS ¹. 6,200, PhÚõͺ ¹. 8,700, öμõUP® ¹. 100.
{ÖÁÚ Pø»¨¦ ö\»Ä ¹. 100. {ÖÁÚ Pø»¨£õ͸UPõÚ
Fv¯® ö\õzxUPÒ «x Qøhzu öuõøP°À (öμõUP®) EÒ£h «x
2.5% ©ØÖ® £õxPõ¨£ØÓ PhÜ¢÷uõ¸US öPõkUS® öuõøP°À
2%.
{ÖÁÚ Pø»¨£õÍ›ß CÖv PnUS AÔUøP u¯õº ö\´P.
24. Write short notes on :
(a) Historical cost;
(b) CCA Method;
(c) CPP Method.

13 62435/CPZ4A/CPG4A/
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]Ö SÔ¨¦ ÁøμP :
(A) Áμ»õØÖa ö\»Ä,
(B) CCA ©ØÖ®
(C) CPP •øÓ°À C»õ£® PnUQkuÀ.

—————————

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