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Q. Activities that result in changes in the size and composition of the equity capital and borrowings of an entity are called:

Q. After all the debentures are redeemed; the balance in the sinking fund account is transferred to ‐‐‐‐‐‐ ‐‐‐‐‐‐‐.

Q. Buyback of shares should not exceed ….percent of paid up capital and free reserve of the company.

Q. Under Ind AS 16, which of the following is not allowable as a directly attributable cost of a machine?

Q. Rebate on bills discounted is ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Q. In the balance sheet forfeited shares amount is to be added to ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐.

Q. A ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ company required to prepare its project and loss account according to Form B in the Schedule III to the Banking Regulation Act.

Q. Preference shareholders are …. of the company

Q. Under Ind AS 103, assets and liabilities are recorded at

Q. In internal reconstruction, amount sacrificed by shareholders are credited to……..