UNIT-1
| Sr No | Questions |
| 1 | What is amalgamation? What are its objectives? State the difference among amalgamation, absorption, and reconstruction? |
| 2 | State the conditions of amalgamation in the nature of merger and purchase. Distinguish between amalgamation in the nature of merger and amalgamation in the nature of purchase. |
| 3 | What is purchase consideration as per AS-14? Explain the methods of calculation of purchase consideration with imaginary figure. |
| 4 | Give journal entries in the books of transferee company under the following conditions- (i)The pooling of interest method (ii)The purchase method |
| 5 | What entries are passed in the books of Transferor Company in case of amalgamation? |
| 6 | What is Internal Reconstruction of Companies? What entries are made in the books of a company in this connection? |
| 7 | Discuss different modes of alteration of share capital and reduction of share capital. |
UNIT-II
| Sr No. | Questions |
| 1 | Explain the methods of Bank book-keeping system. What are the advantages and disadvantages of slip system of bank book-keeping? |
| 2 | Explain all the schedules given in the balance sheet of banking companies according to Banking Companies Act with imaginary figure. |
| 3 | Explain all the schedules given in P & L A/c of Banking Companies. |
| 4 | What are Non-performing assets? How is income accrued in respect of NPA dealt with by the Banks? What are the rates of provisioning on the different types of loan assets? |
| 5 | What is underwriting? What are its objectives? Explain the types of underwriting. |
| 6 | Who is underwriter? How is the liability of underwriters determined in different types of underwriting? |
UNIT-III
| Sr No | Questions |
| 1 | What is liquidation? What are the methods of liquidation? |
| 2 | Discuss the order of payment adopted by a liquidator. Also, discuss the methods of calculating the liquidator’s remuneration. |
| 3 | What do you understand by Liquidator’s Final Statement of Account? When is it prepared and how? Explain with imaginary figures the Liquidator’s Final Statement of Account. |
| 4 | Discuss the order of payment adopted by a liquidator. Also discuss the methods of calculating the liquidator’s remuneration. |
| 5 | What is Statement of Affairs? When is it prepared? Give a specimen form of this statement and explain. |
UNIT-4
| Sr No | Questions |
| 1 | What is a Double account system? Explain the difference between Double account system and Single account system. |
| 2 | What are the objectives of the Double account system? Explain its advantages and disadvantages. |
| 3 | Explain the features of the double account system in detail. |
| 4 | Explain the following points regarding the accounts of the electricity company- (i)Development Reserve (ii)Capital Base (iii)Reasonable Return (iv)Disposal of surplus (v)Clear profit (vi)Depreciation (vii)Contingency Reserve |
