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what type question will come in icsi exam related company accounts ,which chapter is most in company accounts

[QUOTE=ahalya a;964496]what type question will come in icsi exam related company accounts ,which chapter is most in company accounts[/QUOTE

To see the kind of questions asked in Company Accounts, you may refer to the previous years question paper, available on the official website of ICSI.

To company accounts comprise of the following subject area:

1. Statutory records to be maintained by a company.
2. Accounting standards - relevance and significance; national and international
accounting standards.
3. Accounting for share capital transactions - issue of shares at par, at premium and at
discount; forfeiture and re-issue of shares; buy-back of shares; redemption of preference
shares - statutory requirements, disclosure in balance sheet; rights issue.11
4. Issue of debentures - accounting treatment and procedures; redemption of debentures;
conversion of debentures into shares.
5. Underwriting of issues; acquisition of business; profits prior to incorporation;
treatment of preliminary expenses.
6. Preparation and presentation of final accounts of joint stock companies as per
company law requirements; provisions and reserves; determination of managerial
remuneration; appropriation out of profits; transfer of profits to reserves; payment of
dividend, transfer of unpaid dividend to Investor Education and Protection Fund; bonus
shares and payment of interest out of capital.
7. Accounting treatment for amalgamation and reconstruction of companies; internal
reconstruction.
8. Holding and subsidiary companies - accounting treatment and disclosures;
consolidation of accounts.
9. Valuation of goodwill and shares.
10. Final accounts of banking companies, insurance companies and electricity companies.
11. Overview of financial reporting in respect of various kinds of financial institutions
like mutual funds, non-banking finance companies, merchant bankers, stock brokers, etc.
12. Computerised accounting; accounting softwares; accounting applications using
DBMS; role of computers in accounting.

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