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Q. Under purchase method, the excess of net assets over purchase consideration is ……….

Q. F.M.P. for yield valuation is ___________.

Q. Capital of a company can be reduced by …………

Q. When company converts its equity shares into capital stock, the account to be credited is …

Q. Redemption of debentures means ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ of liability on debentures.

Q. Debentures are normally paid back after the expiry of the period this is technically called ‐‐‐‐‐‐‐‐‐‐‐‐.

Q. ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ capital of a company can be called up only in the event of winding up.

Q. Gross assets are 1,01,000, fictitious assets 350 are included in the gross assets. External liabilities are 7,500. 6% preference share capital is 45,000. Equity capital is 4,500 equity shares of 10 each fully paid. Average expected profit is 8,500. Transfer to reserves is 10% preference dividend is payable. NRR is 9%. The Net Asset Value Per share is ___________.

Q. In case of .............., one existing company takes over the business of another company and no new company is formed

Q. The security premium account is shown in the balance sheet under the head……….