(Download) UPSC (MAIN) EXAM : 2019 COMMERCE AND ACCOUNTANCY (Paper 1)
(Download) CS (MAIN) EXAM : 2019 COMMERCE AND ACCOUNTANCY (Paper 1)
Q.1 Explain the following in about 150 words each : 10x5=50
(a) Explain why the companies buy back their own shares. How is it different from issue of bonus shares ? 10
(b) "Recognition of revenue presents two basic problems, namely timing and measurement". Do you agree? How would you solve these two basic prob 10
(c) What do you understand by the term Annual Value of house property ? How would you determine the annual value of let out house property which remained vacant for part of previous year? - 10
(d) Explain with suitable examples how Shut-down Cost' is different from 'Sunk Cost'. 10
(e) Explain five major points that an auditor shall keep in mind while conducting audit of a Charitable Trust.
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