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Thursday, August 13, 2020

Paper 5: Financial Accounting MCQs | Set 4 | CMA Intermediate | Match and Pair

Paper: 5 Financial Accounting Match and pair
Highest Relative Capital Method.
Piecemeal Distribution.
Basis of Apportionment of Expenses.
Departmental Accounts.
Partial Repossession.
Hire Purchase.
Indemnity Period.
Insurance Claim.
Revenue Recognition.
Receipt and Payment A/c.
Not-for-Profit Organization.
Revaluation model of asset.
Proforma Invoice.
Stage of Completion Method.
Partial Repossession.
Hire Purchase.
Dead Rent.
Liquidity Order.
Bills Receivable.
Account Sales.
Substance over form.
Accounting Policies.
Noting Charges.
Bill of Exchange.
Stock and Debtors Method.
Branch Accounts.
Work certified.
Construction Contract.
Average clause.
Insurance Claims.
Maximum Loss Method.
Piecemeal Distribution.
Garner vs. Murray case.
Insolvency of a partner.
Repossession of goods.
Hire Vendor.
Provision for unrealized profit.
Inter-departmental transfer at invoice price.
Property, Plant and Equipment.
Automatic Financial Statements.
Computerized Accounting System.
List of accounting standard
AS 1
Disclosure of Accounting Policies
AS 2
Valuation of Inventories
AS 3
Cash Flow Statement
AS 4
Contingencies & Events occurring after Balance Sheet date
AS 5
Net profit or Loss for the Period, Prior period items & changes in accounting policies
AS 6
Depreciation Accounting
AS 7
Accounting for Construction Contracts
AS 8
Accounting for Research & Development
AS 9
Revenue Recognition
AS 10
Accounting for Fixed Assets
Accounting for effects in changes in Foreign Exchange Rates
AS 12
Accounting for Government Grants
AS 13
Accounting for Investments
AS 14
Accounting for Amalgamations
AS 15
Accounting for Retirement benefits in the Financial Statements of employers
AS 16
Borrowing Cost
AS 17
Segment Reporting
AS 18
Related Party Disclosure
AS 19
AS 20
Earnings Per Share
AS 21
Consolidated Financial Statements
AS 22
Accounting for taxes on income
AS 23
Accounting for Investments in Associates in consolidated financial statements
AS 24
Discontinuing Operations
AS 25
Interim Financial Reporting
AS 26
Intangible Assets
AS 27
Financial Reporting of Interests in Joint Ventures
AS 28
Impairment of Assets
AS 29
Provisions, Contingent Liabilities and Contingent assets

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