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ICWA-Inter Both groups Scanner. Download Preview. Online classes for CA CS CMA. Description: Financial Accounting #pdf. Submitted By. SCANNER: FINANCIAL ACCOUNTING (Dec To June ). UNIT – 1 - ACCOUNTING CONVENTIONS AND PRACTICES. Objective. Solved Scanner for new Syllabus CMA (CWA) Inter ALL Subjects Solved Scanner Available order online.

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CMA Inter solved Scanners - Dec Exam: Get all the CMA Intermediate Scanner PDF and download best Scanners of CMA Inter of this. Solved Scanner Solution CMA Inter Gr. I Paper - 8 (New. Syllabus). 2. (c). (5 marks). (xvi) False. (xvii) False. (xviii) False. (xix) False. (xx) False. (d). (5 marks). The Institute of Cost Accountants of India (Statutory body under an Act of Parliament) Directorate of Studies CMA Students' Portal. E: [email protected] · Online.

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Solved Scanner by Shuchita.. Brought to you by Shuchita Prakashan Pvt. The question will be asked from the following subjects and there will be 25 questions in. Shuchita Solved Scanner. Materiality concept. Materiality deals with the relative importance of accounting information.

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In order to make financial statements more meaningful and to economize costs, accountants should incorporate in the financial statements only that information which is material and useful to users. They should ignore insignificant details. Kohler has defined materiality as under: Some of the examples of material financial information to be disclosed are likely fall in the value of stocks, loss of markets due to competition or Government regulation, increase in wage bill under recently concluded agreement, etc.

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It is now agreed that information known after the date of balance sheet must also be disclosed. What are the objects of charging depreciation and problems of measurement of depreciation? Objectives for providing depreciation.

Problems of measurement of depreciation. Difficulty of ascertaining working life: It is really difficult to summaries the exact working life of an asset. Estimation of residual value: Residual value depends upon usage of assets, market conditions, technological advancements, etc.

It is not possible to make correct estimation of scrap value. Unwarranted happenings: Change of law, technological development, innovations. These external factors suddenly affect the pre-determined quantum of depreciation. State the advantages and disadvantages of Weighted Average method of valuation of inventory. For finding out the weighted average rate for stock valuation both quantity and price of different lots of materials existing in the stock are considered. The weighted average rate is found by adding the costs of all lots held at the time of issue and then dividing that total cost by the total quantity of the materials held.

Once a rate is calculated it is applied until a new download is made. It does not consider whether the quantities downloadd earlier have already been consumed. A contractor whose books are closed on 31St December undertook a contract for construction of building on 1. His books of accounts reveal the following information on Materials sent to site Rs.

During the year plant costing Rs. Administration expenses amounted to Rs. Materials at site on 3 1. Unsuitable materials costing Rs.

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A part of the plant costing Rs. The contract price was Rs.

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On Amount received on account by the contractor is Rs. Depreciation is charged on time basis. Prepare the Contract Account and state how much profit should be credited to the Profit and Loss Account. Write Short Notes on: Distinguish between Reserve and provisions.

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Difference between reserves and surplus. Reserve is created to meet unexpected losses and contingencies likely to arise in future. Reserve can be used for any purpose unless it is created for a specific purpose. Reserves is an appropriation of profits and reflects undistributed profits. Reserve is created only when there are profits. Reserves creation is at the discretion of management with the exception of debenture redemption reserve for which the Companies Act has made a provision in certain cases.

Write notes on: Accounting Bases [Ref: There are three bases of accounting in common usage. Any one of the following bases may be used to finalise accounts.

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Cash basis. Accrual or Mercantile basis. Mixed or Hybrid basis. Under cash basis accounting, entries are recorded only when cash is received or paid.

No entry is passed when a payment or receipt becomes due. IPCC Syllabus of both group. Download IPCC admit card. IPCC time table.

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IPCC study material online download. IPCC study plan for 1 month. IPCC coaching classes. Can you please arrange to send in these 4 sets of containing all these 3 books. Thanks Sushma Jain Mob no Your email address will not be published. Simply refer your friends doing finance studies to CAKART by sharing your unique link on social media, use share buttons provided here. You can also copy the unique link given here and ask your friends to signup with CAKART through email, Wapp, post on online forums, etc.

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