* (c) Public Company soon 1 aM artificial person created by law, (a) Finn (b) Sole trader Bs (©) Company (d) None of these The liability of shareholders of a company is {a) Limited (b) Unlimited (©) Uncertain (d) None of these . A company is managed by its..... A (a) Partners (b) Auditor (©) Board of Directors (4) Debenture holder ~company Is a company created by a special Act in Parliament (a) Government (b) Registered (© Chartered (@) Statutory . A company registered with Registrar of Companies under Indian Companies Act is called as.......... (a) Government (b) Registered (c) Chartered (d) Statutory . The ompany in which the liability of members is liable to pay the agreed amount at the time of winding up is called as (a) Unlimited Company (b) Company limited by Shares (c) Company limited by guarantee (d) Liguidating Company A company in which the transferability of share is restricted is called as ... « (a) Government Company _(b) Private Company (d) Foreign Company2 | Company Accounts (BBA : 305) 8. snssyy IS the first stage in the formati {a) Promotion (&) Incorporation (c) Capital Subscription (d@) Commencement 9. Authorised capital is called as... / — @ Reserve capital (b) Nominal Capital (©) Capital Reserve (@ Subscribed capital .. is that portion of capital which i jing up of the company. (a) Authorised Capital (b) Issued capital (©) Subscribed capital (d) Reserve capital 3 11. In case of....... preference shares, the arrears of dividend are carried forward and paid out of the profits of the subsequent years. (a) Participating (b) Convertible (©) Cumulative (d) Redeemable shares are repayable after the expiry of the fixed period or at the option of the company. on of a public company, 10 is called up only on (@) Participating (b) Convertible (c) Cumulative (d) Redeemable _ 13. A bundle of fully paid shares is called... soil (a) Stock (b) Sweat Equity © (©) Warrarit (@) None of these 14, IPO stands for (a) Initial Private Offer (b) International Public Offer (c) Initial Public Offer (d) International Private OfferCompany Accounts (MCQs) | 3 , the company offers the investors an Opportunity to bid sllectively, )) Private Placement (b) Offer for sale )Book building ) IPO \sper the companies Act, the interest on calls in advance is 1) 10% (b) 6% 2) 5% @) 7% the rate of interest on Calls in arrears as per Companies Act Bove a) 10% (b) 6% 2) 5% (a) 7% the shares of a company can be issued at .........0.0 2) Par (b) Premium c) Discount @) All of these hare application account is a .... a) Real Account ») Nominal Account () Impersonal Account. @ Personal Account The rate of discount on shares cannot exceed .. ‘a) 10% (b) 5% ©) 6% @) ™% A newly established company cannot issue shares at ..:... (a) Par (b) Premium ‘c) Discount (d) Alll of these ; of total issued amount of capital is called minimum jubscription. fa) 75% (b) 90% (c) 95% (d) 80% .. of nominal The rate of discount should not exceed .... yale of shares. (a) 10% (b) 5%. (c) 6% (d) 7%4 | Company Accounts (BBA : $05) 24, 25. 26. 27. £28. 29. ‘The niinimum application money to be paid by ‘an ‘appli must not be less thar per Companies Act. (a) 10% _ (b) 5% f (©) 15% (d) 20% "I ‘The excess price recéived on the par value of shares should, be credited t0 s.-ssesesees “ (a) Calls in advance A/c (b) Reserve Capital A/e (©) Security Premium A/c (d) None of these Underwriting commission is classified as ..... (a) Capital Loss (b) Capita Expenditure + (c) Revenue expenditure (d) Deferred revenue expenditure Compulsory cancellation of shares by the company\y:due to non-payment of allotment or call money is called (@) Surrender of Shares (b) Buy back of shares (c) Forfeiture of shares (@) All| of these : ) The profit on reissue of forfeited shares is transferred to e (@) General reserve. (b) Capital Redemption reserve (©) Capital teserve ° (d) Investment Allowance resetve ve Preference shareholders are....,....+. (a) Debtors of the company (b) Creditors of the company te alae (c) Owners of the company 1 (a) (d) None of these 2 Q)34, + momen Should be deducted Company Accounts (MOGs) 16 ly offered to the existing shareholders wre ‘The shares first called a (a) Right shares (©) Bonus shares (©) Ordinary shares (@) None of these ‘The security premium under the head... (a) Share capital (b) Reserves & Surplus (©) Secured loans (d) Current liabilities Account is shown in the balance sheet 4 from the share capital to determine the paid up capital, (a) Seourity premium (b) € (©) Calls in arrears Is In advance (d) Discount on issue - ‘The share capital account is debited with while forfeiting shares (a) Calls in arrears (b) Paid up capital (c) Called capital (d) Issued capital On an equity share of Rs, 20, the company hus called wp Ms. 16) but Rs{14) has been received by the company, the share capital account should be credited by s.».. (a) Rs. 20 (b) Rs. 16 (c) Rs. 14 Mb) Rs. 6 . Balance of forfeited share is ....... (a) Revenue Reserve (b) Capital Reserve (c) Secret Reserve (d) Security Premiumants (BBA + 306) 6 | Company Acco 36. When shares are issued at a price higher than thelr face y, it is called issue Alsscereeee" (a) Par (b) Premium (d) None of these 37. 38. 39. 40. 4. 42. 43 (©) Discount forfeited after giyi ‘The shares of @ company only can b days notice ; (a) 21 ‘ (b) 14 @7 (d) 30 The forfeited shares can be reissued at - (a) Par (b) Premium (© Discount (dy All of these ue of forfeited shares should not ex Discount on reisst (b) Face value (d) Market price nnot be redeemed at -..++-+r.0 (b) Premium (@) All of these be redeemed by.. (a) Amount forfeited (c) Issued price Preference shares ca (a) Par (c) Discount Prference shares can (a) Fresh issue of shares (b) Profit (c) Partly out of fresh issue and partly 0} ut of profit. (d)yAll of these “. preference shares can be redeemed. 6) Fully paid (b) Partly paid (c) Both A and B (d) None of these Profit available for dividend distribution is called -. (a) Capital profit (byDivisible profit (c) Capital Reserve (d) None of these jCompany Accounts (MCQs) | 7 44, Which of the following is an example for capital profit? (@) Capital Reserves (b) Security premium (©) Forfeited shares (QAI of these. 45. Which of the following is an example for divisible profit? ~(a) General Reserve (6) Security premium (©) Forfeited shares (d) Alll of these, In case of redemption out f profit, an amount equal to face value of shares so redeemed should be transferred to seeee (@) Security premium (b) Capital Redemption Reserve (©) Dividend Equalization Reserve (@) None of these 47. Capital Redemption Reserve Account can be utilized for... (a) Writing off Past losses (b) Issuing partly paid bonus shares (©) Writing off capital losses (@) Issuing fully paid bonus shares The allotment of shares in case of oversuoscription is called..... (a) Prorata allotment (b) Private Placement (©) Offer for sale (@ None of these 49. Security premium account ean be utilized for (a) Issuing fully paid bonus shares (®) Write off preliminary expe (©) Write off underwriting commission (d) Alll of these 48.8 | Company Accounts (BBA : 805) $2. 55. 57. 58. 59. portion of issued capital which is applied for by the is that public, (a) Issued capital (b) Subscribed capital (©) Nominal Capital (a) Paid up capital . is an instrument of acknowledgment of debt. (a) Equity share (b) Preference Share (©) Debenture (a) All of these Debeature representsasnieneOf, 8, SOMPARY, (a) Borrowed capital (b) Owned capital (©) Hybrid capital (a) None of these Debenture holders will get +... (a) Dividend (©) Interest (©) Profit (@ All of these | Pebenture holders are the..n...0f a company \(a) Debtors (b) Owners ®W Creditors (@) Borrowers [A charge created not on specific assets but generally on all assets is known as. (@ Fixed charge (b) Floating charge (© Mortgage (a) None of these debentures can’ be transferred only) with the knowledge of the company. (a) Naked (b) Mortgage (©) Registered (@) Bearer debentures are transferable by mere delivery (@) Naked (b) Mortgage (©) Registered (d) Bearer _ debentures are secured by the assets of the company (a) Naked (b) Mortgage (c) Registered (@) Bearer Unsecured debentures are called a debentures. (a) Naked (b) Mortgage (c) Registered (d) Bearer61. 62. 65. Company Accounts (MCQs) 19 RCD stands for occu (a) Fixed Charge Debentures (6) Floating Charge Debentures (©) Fully Convertible Debentures (@) None of these When debentures are issued as a consideration of purchase Of assets... wks debited. (@) Debenture Account (©) Cash Account (©) Assets Account (qd) Creditor Account a Discount or loss on issue of debenture is a ..........+ (a) Capital Profit (b) Revenue Receipt (©) Capital Loss (d) Revenue Expense Discount or loss on issue of debenture is shown in the balance sheet under the head ........ (a) Reserves & Surplus (b) Secured loans (c) Current liabilities (@) Miscellaneous expenditure : Debentures can be redeemed out of .....+.... (a) Fresh issue (b) Capital (c) Profit (d) All of these Interest on debenture is .......... (a) Adjustment of profit (b) Appropriation of Profit, (c) Charge on profit x (d) None of these7m. (a) Secured loans () Unsecured loans {e) Provisions: (a) Current liabilities After realizing all the investments, the balance in the sinking fund account is transferred (0.0.00: (a) Profit and Loss A/c ()) Debenture Account (©) Sinking fund A/c (a) Capital reserve When own debentures are cancelled, any profit on cancellation is transferred to .......0 (a) General Reserve (b) Capital Reserve (©) Profit and Loss A/c (@ Debenture A/c If the purchase price of debentures includes interest for the expired period, the quotation is said to be ... : (a) Exinterest (b) Cuminterest (c) Cointerest (@) None of these If the purchase price of debentures Se interest for the expired period, the quotation is said to be .. (a) Exinterest (b) Cuminterest (c) Cointerest (d) None of these. AS PCPevwevveeienit is the statutory obligation of f company to prepare their final accounts. (a) Sec 210 (b) Sec 211 (c) Sec 212 (4) Sec 2141 73. 74, 75. 76. 77. 78. The Balance sheet of (@) Part | of Schedule v (b) Part 1 of Schedule VI (c) Part II of Schedule V (d) Part Il of Schedule VI The Profit and Loss Account of form .. (a) Part I of Schedule V (b) Part I of Schedule VI (©) Part 11 of Schedule V (d) Part 11 of Schedule VI The dividend declared betwee! called .......... (@) Proposed Dividend (b) Final Dividend (©) Interim Dividend (4) None of these Company Accounts (MCQs) | 11 Companies are Prepare in the form i companies is prepared in the n two annual general meeting is The net profit available for dividend distribution is called. (a) Net Profit (©) Divisible Profit Dividend in the form of shares is called .... (a) Interim Dividend (b) Scrip Dividend (©) Final Dividend (d) None of these is the dividend declared in shareholders. (@) Proposed Dividend (©) Interim Dividend The dividend recommended called........, (a) Proposed Dividend (©) Interim Dividend (b) Surplus (4) Capital Profit the annual general meeting of (b) Final Dividend (4) None of these by the Board of Directors is (b) Final Dividend (@) None of these12 | Company Accounts (RBA : 305) 19. 85. Unclaimed dividend is shown in the balance sheet under the head .. . t (a) Reserves and Surplus (b) Current Liabilities (b) Loans and Advances (a) Current Assets is a charge against profit of the company. (b) Reserves (d) Allof these pe (a) Provision (©) Surplis CDT stands for.... (a) Company Direct Tax (b) Corporate Dividend Tax (© Combined Direct Tax (a) None of these ‘An item which may or may not be the liability of the company due to happening of certain event is.. (a) Current Liability (b) Fixed Liability (©) Contingent Liability (a) None of these ‘Advance tax paid is shown in the balance sheet under the head......-.+ (2) Current Liabilities (b) Loans and Advances (©) Fixed Assets (d) None of these Preliminary expenses not written off are shown in the balance sheet under the head... (a) Current Assets (b) Investments (c) Current Liabilities (d) Miscellaneous Expenditure If rate of proposed dividend is less than 10% of read up conn the rate of profit transferred to Reserve shall be.,.....+.+ (a) 10% (b) 2.5% (c) 5% (Nil seuss is concerned with accounting for.amalgamation, (a) AS —10 (b) AS 12 (c) AS— 14 (a) AS — 1687, 89. 90. 91, 92. 93. Company Accounts (MCQs) | 13 In a new Company is formed to take over the business of two Gr More existing companies which go into liquidation (a) Amalgamation (b) External reconstruction (©) Absorption (4) Internal reconstruction Amalgamation is done for ...cc.sesc (a) Eliminating competition (0) Dominating the market (©) Enjoying the benefits of large scale operation (@) All of these Company which is amalgamated into another company is called (a) Transferor company (b) Transferee Company (©) Purchasing company (d) Holding company S is the company into which a company is amalgamated, (@) Transferor company (b) Transferee Company (©) Subsidiary company (d) Holding company Purchase consideration is payable to .... (a) Creditors (b) Shareholders (©) Debenture holders (d) All of thesé In a new company is formed to take over the business of an existing company which goes into liquidation. (a) Amalgamation (b) External reconstruction (©) Absorption (d) Internal reconstruction The purchase of an existing company which goes into liquidation by another existing company is known’ as (a) Amalgamation (b) External reconstruction (c) Absorption d) Internal reconstruction ] |4 4. g 98. 99. Company Accounts (BBA 1 305) Pooling of interest method is used in the case of .. (a) Amalgamation in the nature of purchases (b) External reconstruction (©) Amalgamation in the nature of merger @) Internal reconstruction ‘Amalgamation adjustment account is ‘Transferee Company to incorporate .... (a) The assets 0 transferor company (b) The statutory reserves of Transferor Company s opened in the books of (c) The liabilities of transferor company (@) The statutory reserves of Transferee Company. Loss on realisation is transferred t0 ..:-.ss-s-+0 (a) Transferee Company Account (b) Transferor Company Account (©) Shareholders Account (d) Creditors Account P . is a statutory reserve. (@) General Reserve (b) Export profit reserve () Dividend equalization reserve () Capital Reserve Liquidation expenses paid by the transferee company are debited to .. (a) Liquidation expense Account (b) Liquidators Account (c) Preliminary expenses Account (d) Goodwill Account Under purchase method, the excess of net assets over purchase consideration is ..... (a) Debited to goodwill account (b) Credited to goodwill account (c) Credited to capital reserve account (d) Debited to capital reserve accountCompany Accounts (MCQs) | 15 Ltd and agrees to discharge debenture Premium of 5%, The premium should be 00. X Ltd takes over y holders of Y Ltd ata debited to (a) Realisation Account (b) Shareholders Account (©) P&L Account (d) None of these Which of the following is not a statutory reserve? (@) General reserve (b) Development rebate reserve (©) Investment allowance reserve (@) Workmen compensation fund (2. Realisation Account is a ... (a) Real Account (b) Personal Account (© Nominal Account (d) Suspense Account 3B. is not transferred to realisation account. @) Goodwill (®) Fictitious asset (©) Trademark (@) All of these 04. Trade liabilities include ....ssss. (a) Creditors (b) Debentures (©) Bank overdraft (4) All of these 0S. Purchase consideration includes .........0 (a) Cash (b) Shares (©) Debentures (All of these %6. In.......an existing company’s _ financial structure is reorganized without liquidating the existing company and forming a new company, (@) Amalgamation (b) External reconstruction (©) Absorption (4) Internal reconstruction 17. Internal reconstruction is done due to (a) Accumulated losses (b) Shortage of working capital (c) Large amount of fictitious assets (d) All of these16 | Company Accounts (BBA 905) 108. 110, Ml, m2 3. 114. 115. 116. 117. “are credited to.. Frcccathe company does not loss its identity (a) Amalgamation (b) External reconstruction (©) Absorption (d) Internal reconstruction Jnternal reconstruction can be... {a) Alteration of share capital (b) Reduction of share capital (©) Reorganization of capital (a) All of these Capital of a company can be reduced by (a) Authorization of Articles (b) Passing ofa special resolution (©) Confirmation of court (d) All of these Capital Reduction Account iS & ss... (a) Nominal Account (b) Permanent Account (©) Temporary Account (a) None of these ‘The balance in Capital Reduction Account is transferred to (a) General Reserve (b) Profit and loss Account (©) Capital Reserve (@ Goodwill Account In internal reconstruction, increase in the value of fixed assets is credited to..t..... i (a) Capital reserve (b) Share capital (c) General reserve: (d) Capital reduction account In case of subdivision of share capital, the amount of share capital.......... ' (2) Increases (b) Decreases (©) Does not change (@) None of these In case of subdivision of share capital, the total number of shares ... o0 (a) Increases (b) Decreases (©) Does not change (@) None of these In internal reconstruction, the existing company will be (a) Amalgamated (b) Absorbed (©) Liquidated (d) None of these In internal reconstruction, amount sacrificed by shareholders (a) Capital reserve (b) General Reserve (c) Capital reduction account (d) None of these18. 119, 120, 121. 122. 123. 124. 125. 126. Company Accounts (MCQs) | 17 ‘When company converts its equity shares into eay the account to be credited is .,, " oe (a) Equity share capital aecount(b) Equity capital stock account (©) No entry (d) None of these Alteration of shares of smaller amounts into shares of larger amount is called ., (a) Subdivision of shares. (b) Consolidation of shares (©) Cancellation of shares (A) None of these In case of consolidation of share capital, the total number of shares ... sees” (a) Increases (b) Decreases (©) Does not change (d) None of these is called a factory of credit. (@) Company (b) Firm (©) Bank (d) None of these Banking companies are governed in India by (a) BankingRegulationAct —_(b) Indian Companies Act (©) Reserve Bank of India Act (d) All of these CRR stands for ....... (@) Current Reserve Ratio _(b) Capital Reserve Ratio (c) Cash Reserve Ratio (a) Capital Redemption Ratio SLR stands for .. (a) Savings Level Ratio (b) Statutory Liquidity Ratio (c) Standard Liquidity Ratio (4) None of these The method of rapidly posting entries in the books of banks is called as .......... (a) Single Entry (b) Cash Method (c) Slip System (@) None of these The P&L A/c of Banking Companies are prepared as per.......0f Banking Regulation Act. (a) Form A of Schedule III (b) Form B of Schedule III (c) Form A of Schedule VI (d) Form B of Schedule VI18 | 127. 128, 129, 130. 131. 132. 133. 134. Company Accounts (BBA : 305) we ss of profit is transferred to statutory reserves. (a) 10% (b) 20% (c) 25% (d) 30% Banks show the provision for income tax under the head (a) Contingent liabilities (b) Deposits (©) Other liabilities and provisions (@ Borrowings Rebate on bills discounted is ........... (a) An income accrued but not received ()A liability (©) An expense (@ Income received in advance NPA stands for. (a) Non-Performing ‘Assets (b) Normal Performing Assets (©) National Performing Asset (@ None of these Schedule 1 is concerned with .....-..--- (a) Cash and balance with RBI (b) Capital (c) Reserves and Surplus (d) Investments shown under Schedule (a) Interest earned (b) Profit (c) Interest Expended (@) Appropriations Acceptance, endorsements and other obligations come under the head... & (a) Provisions and Contingencies (b) Contingent liabilities (c) Deposits (d) Borrowings Assets ave NPAs for a period not exceeding 12 months are called .. (a) arenas ies b) Substandard Assets (c) Doubtful Assets d) Loss Assets136. 137, 138. 139, 140. 141, 142. 143, Company Accounts (MCQs) | 19 Assets are NPAs for a period exceeding 12 months are called (a) Standard Assets (b) Substandard Assets (©) Doubtful Assets (d) Loss Assets isa form of Agreement between two parties in which One party agrees to make good for loss of another, (a) Contract (©) Banking (b) Insurance (4) Mutual fund The agreement of insurance is called as .... (a) Policy (b) Premium (©) Annuity (4) None of these The consideration in insurance for covering the risk is called (a) Claim (b) Premium (©) Annuity (d) None of these is the party who undertakes the risk in insurance. (@) Insurer (b) Assurer (©) Underwriter (d) All of these The party whose risk is covered in insurance is known as (a) Insurer (b) Insured (©) Underwriter @ None of these In the insurer agrees to pay a certain sum of money to the Policyholder either on his death or a certain age, which ever is less, (a) Fire Insurance (b) Marine Insurance (c) Burglary Insurance (d) Life Insurance General Insurance includes ....sccceesess (a) Fire Insurance (b) Marine Insurance (c) Burglary Insurance (A) All of these LIC was nationalized in ....ssseess00 (a) 1935 (b) 1950 (c) 1956 (d) 196420 | Company Accounts (BBA : 805) 144, 145. 146. 147. 149. 150. 151. Insurance business in India is regulated by «+++ (a) Lic (b) IRDA (©) RBI (d) SEBI Undleriemathe sum assured is given (0 the beneficiary only ‘on death of policyholder: (a) Whole Life Policy (b) Endowment Policy (©) Annuity (@) None of these is the amount payable to the insured on the ng of event. (a) Premium (b) Annuity (©) Claim (@) Policy ‘An annual payment which an insurer guarantees to pay for lump sum money received in the beginning is called ............. (a) Premium (b) Annuity (© Claim (d) Policy . The amount given to the policyholder due to his inability of paying further premium is called... (@) Annuity (b) Bonus (©) Surrender value (@) Claim . is an agreement between two insurance companies whereby one transfers a part of risk to other. (a) Reinsurance (b) Sub insurance (c) Shared Policy (@) None of these Revenue Account is also called .... (a) Shareholders’ Account (b) Policyholders’ Account (c) Creditors’ Account (d) None of these Valuation balance sheet is prepared by........business. (a) Fire Insurance (0) Marine Insurance (c) Life Insurance (d) All of these aici156. 157. 158. Company Accounts (MCQs) | 21 + The commission earned by surance companies from others for giving them business under reinsurance is called (a) Commission on reinsurance accepted (b) Agents’ commission (©) Commission on reinsurance ceded (d) None of these The commission given by insurance companies to others for receiving business under reinsurance is called ........ (a) Commission on’reinsurance accepted (6) Agents’ commission (©) Commission on reinsurance ceded (@) None of these Profit and Loss Account of General Insurance Companies are prepared in'.........00- (a) Form APL (b) Form BRA (©) Form BPL (@ Form BBS The principle of subrogation is applicable to... (a) Fire Insurance (b) Marine Insurance (c) Burglary Insurance (@) All of these A not for profit organisation includes: (a) Religious Organisations (b) Trade unions (c) Clubs (@) Educational institutions (e)Alll of the above In a NPO, membership paid every year is known as: (a) Entrance fees (b) Legacy (c) Subscription (d) Donation Capital Receipts are represented in: (a) Balance Sheet. (b) Trading Account. (c) Profit and Loss Account. (d) Manufacturing Account.160, 161, 163. 164, Company Accounts (BBA : 305) A not for profit organisation prepares: (a) Receipts and Payments Account, (b) Trading Account. (c) Income and Expenditure Account, (@) Both (a) and (c) ‘An Income and Expenditure Account reveals: {a) Cash position, (b) Surplus or Deficit, (©) Capital Fund. (a) None of the above. Donation received for a specific purpose is (a) Credited to Income and Expenditure Account. (b) Credited to a specific fund account. (©) Credited to the Capital Fund Account. (@) None of the above. Subscription received in advance is (a) An asset account. (0) A liability account, (©) An income. (@ An expenses. Excess of sports expenses over Sports Fund is: (2) Debited to the Income and Expenditure Account, (b) Deducted from capital Fund Account, (c) Shown on the assets side of the Balance Sheet as a negative balance, (4) None of the above. Interest on Specific Fund is (@) Credited to Income and Expenditure Account, (b) Credited to the Specific Fund Account, (©) Debited to the Specific Fund Account, « (A) Credited to Capital Fund Account.165, 167. 169. 170. Company Accounts (MCQs) | 23 When the construction of building is completed, the balance of Building Fund Account is (a) Transferred to Income and ixpenditure Account, (b) Transferred to Capital Fund Account. &) Continued in the Building Fund Account, (@) None of the above, When there isa Building Fund and the construction of build ing is incomplete, the amount spent is: (@) Transferred to Capital Fund, (6) Transferred to Income and Expenditure Account. (©) Continued in the Building Fund Account, (@) None of the above. ‘When sports expenses are less the amount of Sports Fund, the items are shown in . @ Balance Sheet, (b) Receipts and Payment Account. (c) Income and Expenditure Account. (d) None of the above. . Life member fee is (@) A liability. (b) An asset. (c) An expenses, 2 ae (@ None of the above. > bseription received by a school for, organising annual functic is treated as: (a) Capital receipt (i.e. Liability) (b) Revenue receipt (i.e. Income) (c) Assets. (d) Earned income. If there is a Match Fund, then match expenses and incomes on match fund are transferred to: (@) Income and Expenditure A/c. (b) Assets side of Balance Sheet, (©) Liabilities side of the Balance Sheet, (d) Match fund AA24 | Company 1 2) 8 (a) 9%) 18. () 16. (0) 22. (b) 23. (@) . (c) 90. (a) < ) 37. (b) 43. (o) 44. (@) 50. (b) 51. (c) 57. (a) 58. (b) 64. (d) 65. (c) 71. (a) 72. (b) 78. (a) 79. (b) 85. (d) 86. (c) 92. (b) 93. (0) 99. (c) 100. (a) 106. (d) 107. (4) 113. (d) 114. (c) 120. (b) 121. (c) 127. (c) 128. (c) 134. (b) 135. (c) 141. (d) 142. (d) 148. (c) 149. (a) 155. (d) 156. (c) 162. (b) 163. (a) 169. (b) 170. (d) ants (BBA : 305) 3. (0) 10. (d) 17. (©) 24, (b) 31. (b) 38. (d) 45. (a) 52. (a) 59. (a) 66. (a) 73. (d) 80. (a) 87. (a) 94, (c) 4, (d) 11. (©) 18. (d) 25. (c) 32. (c) 39. (a) 46. (b) 53. (b) 60. (c) 67. (d) 74. (c) 81. (b) 88. (d) 95. (b) 101. (a) 102. (c) 108. (d) 109. (d) 115. (a) 116. (d) 122, (a) 123. (c) 129. (d) 130. (a) 136. (b) 137. (a) 143. (c) 144. (b) 150. (b) 151. (c) 157. (c) 158. (a) 164, (b) 165. (b) 5. (b) 12. (d) 19. (d) 26. (d) 33. (c) 40. (c) 47. (d) 54. (c) 61. (c) 68. (b) 75. (c) 82. (c) 89. (a) 96. (c) 103. (b) 110. (d) 117. (c) 124. (b) 131. (b) 138. (b) 145. (a) 152. (c) 159. (d) 166. (c) 6. 0) ? 13. (a) 20. (a) 27. (c) 34. (b) 41. (d) 48. (a) 55. (b) 62. (c) 69. (b) 76. (b) 83. (b) 90. (b) 97. (b) & 7 14, 21. (c) z (c) (b) 42, st 49. (a) 56, (c) 63. (d) 70. (a) 77. (by. 84. (d) 91. (b) 98. (d) 104, (a) 105. (d) 111. (c) 112, (c) 118. (b) 119. (b) 125, (c) 126. (b) 132, (b) 133. (b) 139, (d) 140. (b) 146. (c) 147. (b) 153, (a) 154. (c), 160. (b) 161. (b)- 167. (a) 168. (a)