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lang="en-US"> corporate accounting-II
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CORPORATE ACCOUNTING-II 4th sem Important Questions

UNIT-1

Sr NoQuestions
1What 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 NoQuestions
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 NoQuestions
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

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