REVISIONARY TEST PAPER DECEMBER 2010 GROUP IV DIRECTORATE OF STUDIES THE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA 12‚ SUDDER STREET‚ KOLKATA-700 016 46 Revisionary Test Paper (Revised Syllabus-2008) GROUP - IV Paper-16 : ADVANCED FINANCIAL ACCOUNTING & REPORTING DIRECTORATE OF STUDIES‚ THE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA Group-IV : Paper-16 : Advanced Financial Accounting & Reporting 47 FINAL EXAMINATION (REVISED SYLLABUS - 2008) GROUP
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CHAPTER-I INTRODUCTION 1.1 General Background of the Study Investment means to sacrifice current consumption for future consumption whose main objectives is to increase future wealth. The sacrifice of current consumption takes place at present with certainty and the investor expects desired level of wealth at the end of his investment horizon. The general principle is that the investment can be retired when cash is needed. In other words‚ it is a commitment of money and other resources that
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1.1 INTRODUCTION Industrial has revolution led to the emergence of large scale business organizations. These organization require big investments and the risk involved is very high. Limited resources and unlimited liability of partners are two important limitations of partnerships of partnerships in undertaking big business. Joint Stock Company form of business organization has become extremely popular as it provides a solution to (2) overcome the limitations of partnership business. The Multinational
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MODULE II Capital structure-theories of capital structure – MM model‚ incentive issues and agency cost; financial signaling; Capitalization-under capitalization –over capitalization-capital gearing Leverage – operating leverage-financial leverage Cost –volume- profit analysis PREPARED BY MRS. REKHA VENUGOPAL Capital structure In order to run and manage a company funds are needed. Right from the promotional stage
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7BSM1006 Managing Financial Value Drivers Coursework Semester A 2012 Assessment weighting 60% Bellingham plc Arthur Scroggs was a farmer. His family has owned and farmed 500 acres of prime land in the Vale of Aylesbury for four generations. In the mid 1980 ’s small farms were finding the financial climate difficult with falling farm incomes and much talk of putting farm land to "alternative use". By 1985 Arthur had already sold his dairy herd to focus on cereal production when a fortuitous
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[pic] AMITY SCHOOL OF DISTANCE LEARNING Post Box No. 503‚ Sector-44 Noida – 201303 FINANCIAL MANAGEMENT Assignment A Marks 10 Answer all questions. 1. a. Should the titles of controller and treasurer be adopted under Indian context? Would you like to modify their functions in view of the company practice in India? Justify your opinion? b. A firm purchases a machinery for Rs. 8‚00‚000 by making a down payment of Rs.1‚50‚000 and remainder in equal instalments
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THE UNIVERSITY OF NEW SOUTH WALES ~ School of Accounting ACCT 1501: Accounting and Financial Management lA FINAL EXAMINATION PAPER SESSION 1‚2006 This is a three (3) hour paper. You have ten (10) minutes reading time. There are six (6) questions. There are eight (8) pages‚ including this one. You must answer all parts of all questions. The questions are not of equal value. All answers must be written in blue or black ink. Show all relevant working. This paper forms 55% of the
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BY :SUMIT JAIN EMAIL:vaibhav4u38@rediffmail.com CHAPTER ONE FINANCIAL MANAGEMENT : AN OVERVIEW |Question : What do you mean by financial management ? | Answer : Meaning of Financial Management : The primary task of a Chartered Accountant is to deal with funds‚ ’Management of Funds’ is an important aspect of financial management in a business
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ACCOUNTS (Three hours) (Candidates are allowed additional 15 minutes for only reading the paper. They must NOT start writing during this time.) ---------------------------------------------------------------------------------------------------------------Section A - Answer Question 1 (compulsory) from Part I and any other four questions from Part II. Section B and Section C – Answer two questions from either section B or Section C. The intended marks for questions or parts of questions are
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business for £39‚000. Mr. Salomon subscribed for 20‚000 further shares. The company also gave Salomon £10‚000 in debentures (i.e. Salomon gave the company a £10‚000 loan‚ which was secured by a charge over the assets of the company). The company ran into difficulties in less than a year and liquidation proceedings began. The assets of the company were not enough to release the debentures which were held by Salomon. There was nothing left for unsecured creditors (e.g. employees). When the company failed
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