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Q. The P&L A/c of Banking Companies are prepared as per ………….of Banking Regulation Act.

Q. The agreement of insurance is called as ………..

Q. Discount or loss on issue of debenture is shown in the balance sheet under the head ……..

Q. Security premium account can be utilized for ………….

Q. When an existing company takes over the business of one or more existing companies, it is called….

Q. The vendor company transfers preliminary expenses (at the time of absorption) to:

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

Q. Which of the following is not a requirement to capitalise development costs under Ind AS 38 Intangible Assets?

Q. ------ represents that part of discount received during the year by a bank which relates to the next accounting year.

Q. Preference shareholders are legally entitled to the repayment of capital in the event of liquidation of the company.