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CA Intermediate Paper 5: Advanced Accounting

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CA Parveen Jindal

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CA Rahul Garg

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CA Parveen Sharma

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CA P.S. Beniwal

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CA Vinod K. Aggarwal

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CA Raj K Aggarwal

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Test your preparation

Ques 1.

A Company has an inter-segment transfer pricing policy of charging at cost less 5%. The market prices are generally 20% above cost. You are required to examine whether the policy adopted by the company for pricing inter-segment transfers at reduced prices is correct or not in line with the provisions of AS 17?

Ques 2.

(a) A fire, on 2nd April, 2020, completely destroyed a manufacturing plant of Omega Ltd. whose financial year ended on 31st March, 2020, the financial statements were approved by their approving authority on 15th June, 2020. It was expected that the loss of ` 10 million would be fully covered by the insurance company. How will you disclose it in the financial statements of Omega Ltd. for the year ended 31st March,
2020. AS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
(b) The Accountant of Virush Limited has sought your opinion, whether the following transactions will be treated as change in Accounting Policy or not for the year ended 31st March, 2020. Please advise him in the following situations in accordance with the
provisions of relevant Accounting Standard;
(i) Till the previous year the machinery was depreciated on straight line basis over a period of 5 years. From current year, the useful life of furniture has been changed to 3 years.
(ii) Introduction of a formal retirement gratuity scheme by an employer in place of ad hoc ex-gratia payments to employees on retirement.

Website: https://www.caparveenjindal.com/
Contact No.: 9871272725
Pendrive: 10000
Google drive: 9700
Other modes: NA

Praveen Jindal

Website: https://lecturewala.com/ca-praveen-sharma
Contact No.: 011-48006677
Pendrive: 14000
Google drive: 13000
Other modes: Android Version Rs 13000

Praveen Sharma

Website: carahulgarg.com/
Contact No.: 7447383081
Pendrive: 8,790.00
Google drive: 7,990.00
Other modes: NA

Rahul Garg

Website: https://capsbeniwal.com/
Contact No.: 9990301165
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Google drive: 5700
Other modes: Android Version 6200

P S Beniwal

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Contact No.: 096676 71155
Pendrive: 8000
Google drive: 6600
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Vinod Kumar Agarwal

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Contact No.: 9422 107 444
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Rajkumar Aggarwal

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