Cost Accounting Question Papers

[Kiran Chandar]

Will you give me last year question papers of Cost Accounting of the institute of company secretaries of India ?

As you are looking for the Cost Accounting paper of the institute of company secretaries of India . I am here providing you the Cost Accounting paper of the executive module 1 of the institute of company secretaries of India .

Total Marks : 100
No. of questions : 8
Time : 3 hour

Paper divided in two parts :
Part A
Part B

Sample questions :
1. (a) State, with reasons in brief, whether the following statements are true or false :
(i) Interest on calls-in-arrear according to Table-A is charged at 5%.
(ii) Rights shares mean the shares which are issued to promoters for their services.
(iii) Underwriting commission and brokerage both cannot be paid to any individual
underwriter.
(iv) It is prudent to write-off the preliminary expenses as soon as possible since it is
unrepresented by assets.
(v) Goodwill is a fictitious asset.
(2 marks each)
(b) Write the most appropriate answer from the given options in respect of the following :
(i) Indian Accounting Standards (AS) are prescribed by the —
(a) National Advisory Committee on Accounting Standards
(b) Central Government
(c) Accounting Standards Board
(d) Comptroller and Auditor General of India.
(ii) Which of the following will be included in preliminary expenses —
(a) Cost of acquisition of a running business
(b) Cost of the project report
(c) Cost of preparation and issue of the prospectus
(d) Cost of preparation of the feasibility report.
(iii) Sections 349 and 350 of the Companies Act, 1956 contain the provisions relating
to the manner of determination of net profit for the purpose of calculating —
(a) Disposal of net profit
(b) Net profit
(c) Profit prior to incorporation
(d) Managerial remuneration.
1/2014/CACMA (O/S) Contd ........
262
: 2 :
(iv) The share capital of a company generally means —
(a) Authorised capital
(b) Issued capital
(c) Subscribed capital
(d) Paid-up capital.
(v) The directors of M Ltd. resolved to forfeit 2,000 equity shares of 10 each,
7.50 per share paid-up for non-payment of final call at 2.50. 1,000 of the
forfeited shares were re-issued at 6 per share. Capital reserve account will be
credited by —
(a) 3,500
(b) 7,500
(c) 9,000
(d) 11,000.
(1 mark each)
(c) Re-write the following sentences after filling-in the blank spaces with appropriate
word(s)/figure(s) :
(i) Accounting Standard–19 is related with _________.
(ii) Debentures issued as additional security given for a loan is known as _________
security.
(iii) Accounting standards are formulated with a view to _________ different
accounting policies and practices in use in a country.
(iv) Issue of debentures to vendors is known as issue of debentures _________.
(v) A holding company is one which has acquired a minimum _________ % of
shares of its subsidiary company.







Here is the attachment :


Contact detail:
The Institute of Company Secretaries of India
C-37, Sector 62, Noida 201301, Noida, Uttar Pradesh ‎
0120 452 2000

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