Tybaf Fa 25 April
Tybaf Fa 25 April
Tybaf Fa 25 April
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Paper / Subject Code: 85601 / Financial Accounting - VII
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Time : 3 Hours Marks: 75
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Note:
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1. All questions are compulsory
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2. Figures to the right indicate full marks
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3. Working notes should form part of your answer
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4. Use of simple calculator is allowed
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Q.1 A. Select the correct alternative and rewrite the sentence (Any 8) (8)
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I. Interest on security deposit from electricity consumers ______________
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a. is not payable
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b. is payable at bank rate or more as prescribed
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c. is payable only at bank rate
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II. Electricity Tariffs are fixed_________________
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a. by appropriation commission
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b. under Electricity (Supply) Act, 1948
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c. under Electricity Act, 1910
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69
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B
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III. If market value of investment held as current asset is less than cost________________
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c. Difference is ignored
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IV. Under the Maharashtra Co-Op. Societies Act, a society must prepare the profit & loss A/c and the
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a. As per Schedule VI
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b. In Form M
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c. In Form N
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d. In Form X
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80
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V. Companies having a net worth of Rs. 250 crores and whose equity shares are listed on any stock
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exchange in India must implement Ind AS for accounting period beginning on or after
8
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____________
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a. 01/04/2015
DA
8
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27
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60
b. 01/04/2016
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66
8
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c. 01/04/2017
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9
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d. 01/04/2018
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80
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Paper / Subject Code: 85601 / Financial Accounting - VII
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VI. In case of electricity companies’ depreciation is charged as per ___________
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a. The rate prescribed by the central electricity regulatory commission
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b. The rate prescribed by the companies act
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c. The rate prescribed by the income tax act
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d. The rate prescribed by the comptroller and auditor general of India
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VII. A close ended scheme of a mutual fund is governed by_________________
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a. Exchange rules of the stock exchange where it is listed
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b. Listing agreement between the fund and the stock exchange
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A
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c. Guidelines issued by the ministry of commerce
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3
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1
A
d. Companies act provisions relating to transactions in securities 27
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VIII. Investment policies of a mutual fund are determined by_____________
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a. The fund manager
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D
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b. The AMC management
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80
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7
c. The marketing department based on what distributors want
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2
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2
69
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80
d. The investors
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80
26
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A
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IX. Section ______________ of the Act states that society shall construct its relevant annual financial
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B
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statement and arrive at its consequent net profit or loss in the manner prescribed 1D
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66
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1
C
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a. 65(1)
66
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DC
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b. 65(2)
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c. 64
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60
69
8
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23
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68
7C
66
3
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d. 68
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E1
60
72
69
0
8C
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8
3A
7C
DC
4
66
3
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1
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72
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a. Rs. 5,000
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3
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A
7
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2
C2
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72
69
1D
80
C6
b. Rs. 1,000
3A
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66
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26
4E
7
1D
2
60
72
69
1D
80
81
8C
c. Rs. 500
3A
C
C
26
3B
4E
DA
06
7
1D
2
69
d. Rs. 300
81
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66
80
3B
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27
14
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Q.1 B. State whether the following statement is True or False (Any 7) (7)
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3B
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72
I. The main purpose of the electricity act, 2003 is to distance state electricity boards from tariff
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92
3A
8
E1
DC
8
3B
6
DA
8
14
2
66
determination
26
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C
0A
E1
60
A8
3B
23
66
II. Interest security deposit from electricity consumers is payable at bank rate or more as prescribed
14
26
1D
8C
6
0A
8
60
3B
DA
8
C
14
26
6
0A
27
E1
60
IV. Water charges are divided among the members on the basis of the area of the flats
3B
7
66
8
C
DC
14
26
6
0A
27
V. Interest is paid to the holder of the security on the due date, in respect of his actual period of holding
B8
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9
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66
8
C
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26
6
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VI. Profit on sale of current investment is transferred to profit and loss account. While profit on sale of
60
80
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3A
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Paper / Subject Code: 85601 / Financial Accounting - VII
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VII. Open-ended schemes generally offer exit option to investors through stock exchange
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7
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2
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VIII. Investment in gold is a hedge against inflation but investment in a gold fund is risky
0
2
69
80
C6
7
3A
C
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66
26
A fund’s declared NAV does not include loads
27
1D
IX.
C2
60
69
1D
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A
7C
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66
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X. IFRS 4 deals with consolidated financial statements
3
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2
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2
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3B
Q.2 A. The trial balance of Vijaya electric supply ltd. for the year ended 31st March, 2022 is as below: (15)
4E
DA
7
D
2
60
72
A1
1
C
0A
E1
7C
C
8
3B
23
A
PARTICULARS Dr. Rs. ('000) Cr. Rs. ('000)
68
1D
4
72
D
81
8C
A
92
Share Capital:
3A
1
C
0
E
66
DA
8
D
Equity Shares of Rs. 10 each 6,250.00
14
2
A3
6
2
A1
8C
06
C7
8
E1
9
14% Preference Shares of Rs. 100 each 1,875.00
3B
C6
3
6
A
68
1D
14
C2
6
1D
Patents and Trademark 313.00
A
27
92
3A
8
0
8
0
E
C6
7
15% Debentures 3,087.50
DA
8
DC
C2
66
3
26
1
A
16% Term Loan 27 1,912.50
B8
1
60
8
0
A1
E
C7
A
8
Land 1,556.25
2
66
3
26
1D
23
8C
0A
7
1D
B8
0
Building 4,391.75 2
69
C
E
C6
7
DA
8
A
C
A8
14
66
3
6
Plant Machinery 7,132.25
23
0A
27
D
B8
E1
60
9
1D
A1
C
Mains 565.50
C7
68
7C
A8
14
6
A3
4E
23
6
Meters 393.75
1D
B8
0
2
69
1D
80
81
6
7
3A
7C
DC
A8
66
A3
26
B
4E
2
A3
60
2
69
1D
80
A1
81
C7
7C
8
6
80
26
3B
4E
23
A
06
1D
26
72
69
1D
8C
0A
C6
A
69
66
B
23
Transformers 2,055.00
DA
68
27
1D
4
66
A3
60
1
C
92
C7
Net Revenue Account 668.75
3A
8
E1
60
7C
A8
80
B
66
1D
7C
2
A3
26
72
1D
8C
06
3A
8
72
69
DC
Sundry Debtors 780.75
80
E
C6
DA
DC
C2
66
3
26
B8
1
60
69
8
A1
4E
C7
66
3
23
8C
A
1D
E1
60
72
69
0
8C
DA
8
3A
4
66
3
6
DA
1
0A
2
C2
B8
E1
0
72
C6
68
E1
C
A8
14
6
06
A
7
1D
2
C2
B8
72
69
1D
80
21,480.00 21,480.00
C6
3A
C
A8
66
A3
26
4E
During 2022-2023, Rs (‘000) 12,50 of 14% preference shares were redeemed at a premium of 10% out of
7
1D
2
60
72
69
1D
80
81
8C
3A
proceeds of fresh issue of Equity shares of necessary amounts at a premium of 10%. Prepare for the above
C
C
26
3B
4E
DA
06
7
1D
2
period Balancesheet as on 31st March, 2023 as per schedule III of the companies Act, 2013.
69
81
8C
A
C6
7
3A
E1
DC
66
80
3B
DA
27
14
OR
60
A1
8C
A
C7
8
E1
7C
80
3B
3
DA
1D
14
C2
6
72
0A
92
3A
8
E1
DC
8
3B
6
DA
8
14
2
66
26
A1
C
0A
E1
60
A8
3B
23
66
14
26
1D
8C
6
0A
8
60
3B
E
66
DA
8
C
14
26
6
0A
27
E1
60
3B
7
66
8
C
DC
14
26
6
0A
27
B8
60
9
A1
C7
66
8
C
A3
26
6
27
1D
60
80
C7
66
3A
26
6
27
1D
C2
60
9
C7
66
3A
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Paper / Subject Code: 85601 / Financial Accounting - VII
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Q.2 B. From the following trial balance as on 31-3-2022, prepare final accounts in the prescribed format as
C6
C7
66
68
3A
A3
per applicable legal provisions. (15)
6
7
1D
2
C2
0
2
69
80
C6
7
3A
C
A8
66
26
DIVYA CHS LTD.
27
1D
C2
60
69
1D
C7
A
7C
8
66
Trial Balance
4E
3
DA
1D
2
C2
0
2
9
81
C6
C7
6
3A
1
66
Particulars Rs. Particulars Rs.
3B
4E
DA
7
D
2
60
72
A1
1
C
0A
1 Share of MDCH Federation 100 Collection from members 3,97,761
E1
7C
C
8
3B
23
A
68
1D
Cash in Banks 3,08,575 Collection for Sinking Fund 10,000
72
D
81
8C
A
92
3A
1
C
0
Cash on Hand 6 Income and Expenditure Account 26,605
E
66
DA
8
D
14
2
A3
6
2
A1
Electricity Charges 76,170 Interest - Fixed Deposit 62,726
8C
06
C7
8
E1
9
3B
C6
3
6
A
68
1D
Fixed Deposits 8,00,568 Interest - Savings Bank 8,022
14
C2
6
1D
6
A
27
92
3A
8
0
Furniture and Fittings 734 Sinking Fund - Opening 1,65,000
8
0
E
C6
7
DA
8
DC
C2
66
3
26
Insurance Charges 9,557 Statutory Reserve Fund - Opening 7,95,661
1
A
27
B8
1
60
8
0
A1
E
C7
A
Office Expenses 1,344 Subscribed :
8
C
2
66
3
26
1D
23
8C
0A
7
1D
B8
0
2
69
C
E
C6
7
DA
8
A
C
A8
14
66
3
6
Property Taxes 1,49,723
23
0A
27
D
B8
E1
60
9
1D
A1
C
68
7C
A8
14
6
A3
4E
23
6
1D
2
Salaries 36,500
B8
0
2
69
1D
80
81
6
7
3A
7C
DC
A8
66
A3
26
B
4E
2
A3
60
2
69
1D
80
A1
C7
7C
8
6
80
26
3B
4E
23
A
06
Water Charges 36,758 1D
26
72
69
1D
81
8C
0A
C6
A
14,70,775 14,70,775
69
66
B
23
DA
68
27
1D
4
66
A3
60
Adjustments:
1
C
92
C7
3A
8
E1
60
7C
A8
80
B
66
1D
7C
14
72
1D
8C
06
3A
8
72
69
DC
80
E
C6
DA
C2
66
3
26
A1
1
0A
27
B8
1
60
69
8
A1
4E
C7
23
DA
68
66
3
23
8C
A
1D
B8
E1
60
72
69
0
8C
DA
8
7C
DC
4
66
3
6
DA
1
0A
2
C2
B8
E1
0
72
9
A1
C6
C
A8
14
6
3
3
06
A
7
1D
2
C2
B8
72
69
1D
80
C6
C
A8
66
A3
26
4E
7
1D
2
60
72
69
1D
80
81
3A
C
C
26
3B
4E
DA
06
7
1D
2
69
8C
A
C6
7
3A
E1
DC
66
80
3B
DA
27
14
60
Q.3 A. During the year ended 31st March, 2023 Mr. Virag bought and sold the following 12% Debentures
A1
8C
A
C7
8
E1
7C
80
3B
of Rs. 100 each of Limozin Ltd. Interest being payable by Limozin Ltd. on 1st April and 1st October each
DA
1D
14
C2
6
72
0A
92
3A
year. (15)
8
E1
DC
8
3B
6
DA
8
14
2
66
26
A1
C
0A
Date Particulars
8
E1
60
A8
3B
23
66
14
26
8C
6
0A
8
60
3B
E
66
DA
14
26
6
0A
27
3B
7
66
8
C
DC
14
26
0A
27
B8
60
9
A1
C7
66
Books are closed on 31st March every year. Market price on 31st March, 2023 was Rs.90 per Debenture.
8
C
A3
26
6
27
1D
You are required to prepare Investment in 12% Debentures in Limozin Ltd. Account for the year ended 31st
60
80
C7
66
3A
26
60
9
C7
66
3A
26552 Page 4 of 6
C
A8
6
27
1D
C2
60
1D
7
A
C
DC
A8
23
27
1D
A1
8C
E1DA8C23A1DC727C6066692680A3B814
C7
6
3
6
81
06
0A
27
92
Paper / Subject Code: 85601 / Financial Accounting - VII
3B
C6
C7
66
68
06
0A
27
1D
92
B8
OR
C6
C7
66
68
3A
A3
6
7
1D
2
C2
0
2
69
Q.3 B. Miss Bhagawati entered into the following transactions of purchase and sales of 12% Debentures of
80
C6
7
3A
C
A8
66
26
100 each of Mansi Ltd. Interest is payable on 30th June and 31st December every year. Transactions are as
27
1D
C2
60
69
1D
C7
A
under: (15)
7C
8
66
4E
3
DA
1D
2
C2
0
2
9
81
C6
C7
6
3A
Date No. of Debentures Terms
66
3B
4E
DA
7
D
2
60
72
01-04-2022 800 Opening Balance at a cost of Rs. 76,000
A1
1
C
0A
E1
7C
C
8
3B
23
A
01-06-2022 300 Sold at Rs. 105 each cum-interest
68
1D
4
72
D
81
8C
A
92
3A
1
01-09-2022 700 Purchased at Rs. 98 each Ex-Interest
C
0
E
66
DA
8
D
14
2
A3
6
2
01-12-2022 400 Purchased at Rs. 108 each Cum-Interest
A1
8C
06
C7
8
E1
9
3B
C6
3
6
A
68
01-02-2023 900 Sold at Rs.97 each Ex-Interest.
1D
14
C2
6
1D
6
A
27
92
Prepare Investment Account of 12% Debentures in the books of Bhagawati for the year ended 31st March,
3A
8
0
8
0
E
C6
7
DA
8
DC
C2
66
3
26
2023. The market value on 31st March, 2023 was Rs 67,500 of the said Investment. Apply AS-13
1
A
27
B8
1
60
8
0
A1
E
C7
A
8
C
2
66
3
26
1D
Q.4 A. On 1st April, 2022, Good Return Mutual Fund has the following assets and prices at 3.00 p.m (15)
23
8C
0A
7
1D
B8
0
2
69
C
E
C6
7
DA
8
A
C
A8
14
66
3
6
Shares of No. of Shares Market Price Per Shares
23
0A
27
D
B8
E1
60
9
1D
A1
C
C7
6
X Ltd. 10000 18.50
68
7C
A8
14
6
A3
4E
23
6
1D
2
Y Ltd. 35000 384.40
B8
0
2
69
1D
80
81
6
7
3A
7C
DC
A8
66
A3
26
Z Ltd. 10000 263.60
B
4E
2
A3
60
2
69
1D
80
A1
81
7C
8
6
80
26
3B
4E
23
A
06
1D
B Ltd. 20000 27.65
26
72
69
1D
81
8C
0A
C6
A
69
C
No. of Units of Fund 5,00,000 units
66
B
23
DA
68
27
1D
4
66
A3
60
(a) Calculate the Net Asset Value (NAV) of the fund.
1
C
92
C7
3A
8
E1
60
7C
A8
80
B
66
1D
7C
14
2
A3
26
72
1D
(b) Assuming Mr. Suresh, send a cheque of Rs.75,00,000 to the fund on 1st April, 2022 and Fund of
8C
06
3A
8
72
69
DC
80
E
C6
DA
Manager purchases 15,000 shares of Z Ltd. and balance is held in bank. What will be the new position of the
DC
C2
66
3
26
A1
1
0A
27
B8
1
60
fund?
69
8
A1
4E
C7
23
DA
68
7C
66
3
23
8C
A
1D
B8
E1
60
(c) Calculate the new Net Asset Value (NAV) of the fund if on 2nd April, 2022, at 3.00 p.m. the market
72
69
0
8C
DA
8
3A
7C
DC
4
66
3
6
1
0A
2
C2
B8
E1
0
72
9
A1
C6
68
E1
C
A8
14
6
06
A
7
1D
2
C2
B8
72
69
1D
80
C6
X Ltd. 21.30
3A
C
A8
66
A3
26
4E
7
1D
Y Ltd. 417.00
2
60
72
69
1D
80
81
8C
3A
C
C
Z Ltd. 289.80
26
3B
4E
DA
06
7
1D
2
69
81
8C
A
A Ltd. 512.20
C6
7
3A
E1
DC
66
80
3B
DA
27
B Ltd. 35.00
14
60
A1
8C
A
C7
8
E1
7C
OR
80
3B
3
DA
1D
14
C2
6
72
0A
92
3A
8
E1
DC
8
3B
6
DA
8
14
2
66
26
A1
C
0A
E1
60
A8
3B
23
66
14
26
1D
8C
6
0A
8
60
3B
E
66
DA
8
C
14
26
6
0A
27
E1
60
3B
7
66
8
C
DC
14
26
6
0A
27
B8
60
9
A1
C7
66
8
C
A3
26
6
27
1D
60
80
C7
66
3A
26
6
27
1D
C2
60
9
C7
66
3A
26552 Page 5 of 6
C
A8
6
27
1D
C2
60
1D
7
A
C
DC
A8
23
27
1D
A1
8C
E1DA8C23A1DC727C6066692680A3B814
C7
6
3
6
81
06
0A
27
92
Paper / Subject Code: 85601 / Financial Accounting - VII
3B
C6
C7
66
68
06
0A
27
1D
92
B8
C6
C7
66
68
3A
A3
6
7
1D
2
C2
0
2
69
Q.4 B. A Mutual Fund Co. has the following assets under it on the close of business as on: (15)
80
C6
7
3A
C
A8
66
26
27
1D
C2
60
69
1D
Company No. of shares 1st February 2022 2nd February 2022
C7
A
7C
8
66
4E
Market Price Per Share (Rs.) Market Price Per Share (Rs.)
3
DA
1D
2
C2
0
2
9
81
C6
C7
L Ltd. 20,000 20.00 20.50
6
3A
1
66
3B
4E
DA
7
D
M Ltd. 38,000 312.40 360.00
60
72
A1
1
C
0A
E1
N Ltd. 20,000 361.20 383.10
7C
C
8
3B
23
A
68
1D
4
72
P Ltd. 60,000 505.10 503.90
D
81
8C
A
92
3A
1
C
0
Total No. of Units 6,00,000
E
66
DA
8
D
14
2
A3
6
2
A1
8C
06
C7
8
E1
9
0
1. Calculate Net Assets Value (NAV) of the fund.
3B
C6
3
6
A
68
1D
14
C2
6
1D
6
A
27
92
3A
8
0
8
0
2. Following information is given: Assuming one Mr. A, submits a cheque of Rs.30,00,000 to the Mutual
E
C6
7
DA
8
DC
C2
66
3
26
1
A
Fund and the Fund Manager of this company purchases 8,000 shares of M Ltd.; and the balance amount is 27
B8
1
60
8
0
A1
E
C7
A
8
held in Bank. In such a case, what would be the position of the fund?
C
2
66
3
26
1D
23
8C
0A
7
1D
B8
0
2
69
C
E
C6
7
DA
8
A
14
66
3
6
23
0A
27
D
B8
E1
60
9
1D
A1
C
C7
68
Q.5 A. Explain the need of convergence with IFRS in India (8)
7C
A8
14
6
A3
4E
23
6
1D
B8
0
2
69
1D
80
81
6
7
3A
7C
DC
A8
66
A3
26
B
4E
2
A3
60
2
69
1D
80
A1
81
C7
OR
7C
8
6
80
26
3B
4E
23
A
06
1D
26
72
69
1D
81
8C
0A
C6
A
Q.5 A. Write short Note (Any 3) (15)
69
66
B
23
DA
68
27
1D
4
66
A3
60
1
C
92
C7
1) Tax Saving Schemes
3A
8
E1
60
7C
A8
80
B
66
1D
7C
14
2
A3
26
72
2) Debenture investment Account
1D
8C
06
3A
8
72
69
DC
80
E
C6
C2
66
3
26
A1
1
0A
27
1
60
69
8
A1
4E
C7
23
DA
68
7C
66
5) ELSS
23
8C
A
1D
B8
E1
60
72
69
0
8C
DA
8
3A
7C
DC
4
66
3
6
DA
1
0A
2
C2
B8
E1
0
72
9
A1
C6
68
E1
C
A8
14
********
6
3
3
06
A
7
1D
2
C2
B8
72
69
1D
80
C6
3A
C
A8
66
A3
26
4E
7
1D
2
60
72
69
1D
80
81
8C
3A
C
C
26
3B
4E
DA
06
7
1D
2
69
81
8C
A
C6
7
3A
E1
DC
66
80
3B
DA
27
14
60
A1
8C
A
C7
8
E1
7C
80
3B
3
DA
1D
14
C2
6
72
0A
92
3A
8
E1
DC
8
3B
6
DA
8
14
2
66
26
A1
C
0A
E1
60
A8
3B
23
66
14
26
1D
8C
6
0A
8
60
3B
E
66
DA
8
C
14
26
6
0A
27
E1
60
3B
7
66
8
C
DC
14
26
6
0A
27
B8
60
9
A1
C7
66
8
C
A3
26
6
27
1D
60
80
C7
66
3A
26
6
27
1D
C2
60
9
C7
66
3A
26552 Page 6 of 6
C
A8
6
27
1D
C2
60
1D
7
A
C
DC
A8
23
27
1D
A1
8C
E1DA8C23A1DC727C6066692680A3B814
C7