MCQ Book Bank Group - I (CA Inter, New Syllabus 2023, for May 2024 Exams & onwards)

 Covering : Advanced Accounting, Corporate & Other Laws and Taxation
......................................................................................................................................
Description
• Single Handy Volume for Group-I Subjects
• Full Coverage of CA Inter New Syllabus 2023
• Lucid MCQs for Quick understanding and revion of Concepts
• Chapter-wise Presentation of MCQs with Anders
• Knowledge-Based and Application-Based MCQS
• Complete Guide to Practice before Exam
• Covering Topic wise MCQ's with Answers
......................................................................................................................................
Table of Contents
A. ADVANCED ACCOUNTING
Formulation & Applicability Of AS
Conceptual Framework
AS 1 Disclosures Of Accounting Policies
AS 2 Valuation Of Inventories
AS 3 Cash Flow Statements
AS 4 Events Occurring After The B/S Date
AS 5 Net Profit Or Loss For The Period, Prior Period Items & Accounting Policies
AS 7 Construction Contracts
AS 9 Revenue Recognition
AS 10 Property, Plant & Equipment
AS-11 The Effects Of Changes In Foreign Exchange Rates
AS-12 Accounting For Govt Grants
AS 13 Accounting For Investment
AS 15 Employee Benefits
AS 16 Borrowing Costs
AS 17 Segment Reporting
AS-18 Related Party Disclosures
AS-19 Leases
AS-20 Earnings Per Share
AS-22 Accounting For Taxes On Income
AS-24 Discontinuing Operations
AS-25 Interim Financial Reporting
AS-26 Intangible Asset
AS-28 Impairment Of Assets
AS-29 Provisions, Contingent Liabilities And Contingent Assets
Branch Accounts
Shares - Redemption & Buyback
Final Accounts Of Companies
Internal Reconstruction
Accounting For Amalgamations
Consolidation of subsidiaries (AS 21 consolidated financial statements)
AS-23 accounting for investments in Associates
AS-27 Financial Reporting of interests in Joint ventures
B. CORPORATE AND OTHER LAWS
A. Companies Act-Overview
B. Company-Basic Concepts
Incorporation of Company
Memorandum and Articles of Association
Prospectus
Shares-Issue and Allotment
Shares-Forfeiture, Surrender, Reduction & Buy-Back
Membership, Transfer of shares, Registers & Returns
Company General Meetings
Debentures, Deposits and Charges
Other Matters and Company Law in e-Environment
Dividends-Declaration and Payment
Account of Companies
Audit and Auditors
Foreign Company and Other Companies
Limited Liability Partnership
Foreign Exchange Management Act, 1999
The General Clauses Act
Interpretation of Statues
Comprehensive Case Scenario based Multiple Choice Questions.
C. TAXATION
Basic concepts in Income Tax Law
Residential status and taxability in India
Exemptions under Income Tax Act
Income from Salaries
Income from House property
Profits and gains of Business or Profession
Capital Gains
Income from other sources
Income of Other persons included in Total Income
Setoff and Carry Forward of Losses
Deductions under Chapter VI-A
Rebate and Relief, Advance Tax and Interest
Agricultural Income
Taxation of Individuals
Taxation of HUF
Return on Income
Tax Deducted at Source
Goods and Services Tax
A Basic Concepts of GST
B GST-Levy and Collection of Tax
GST - Exemptions
Time Value and Place of Supply
Input Tax Credit
Registration
Tax Invoice, Credit and Debit Notes
Payment & Returns
Accounts and Records
Comprehensive Case Scenario based Multiple Choice Questions.
......................................................................................................................................
Author Details
G. Sekar