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internal reconstruction mcqmaria yepes mos def

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Download PDF. /FV.)|[%;$3 >% LMhLI3kve^v2zWl:{ eM>"2+hY$Jddt'i;|` 11. 0000001241 00000 n A company is free to reduce or extinguish the uncalled liability of its members. more mcqs. 21.Only unsuccessful companies undertake capital reduction. endstream endobj 71 0 obj <>stream Accounting for Internal Reconstruction. It is a case of: (i) Reducing share capital by returning the excess capital, (ii) Reducing the liability on account of uncalled capital. Internal reconstruction result in the reduction of the capital of the company. 500000, Micro Economics Notes and Important Questions, Reducing share capital by returning the excess capital, Reducing the liability on account of uncalled capital. In which of the following cases, procedure of reduction of capital is not called for: 11. We provide you study material i.e. #2 MCQ for TYBCOM Sem 5 - Internal Reconstruction MCQ's - Financial AccountingThis lecture series contains all the MCQs related to TYBCOM Sem 5 - Financial A. PDFs for offline use. We take free online Practice/Mock test for exam preparation. Each MCQ is open for further discussion on discussion page. All the services offered by McqMate are free. 10 each fully paid. The internal reconstruction results in proper valuation of _________ and __________ of companies.a) Profit & Loss Account b) reserve & surplus c) assets and liabilities d) none of the above, 6. No journal entry is required for cancellation of unissued share capital. #2 MCQ for TYBCOM Sem 5 - Internal Reconstruction MCQ's - Financial AccountingThis lecture series contains all the MCQs related to TYBCOM Sem 5 - Financial AccountingFinancial Accounting MCQs Link:https://scholarsclasses.com/blog/preparation-of-final-accounts-of-companies-mcq/TYBCOM Sem 5 MCQs Link:https://scholarsclasses.com/blog/tybcom-sem-5-mcq/TYBCOM Sem 5 MCQs Lecture link:https://youtube.com/playlist?list=PLJ_81_DlRlyfEuIryW3MX4GvicwzWkHLKPlease like, share, and subscribeVideo Presented by :Prof. Tauseef Khan (M.Com, MBA, UGC - NET)Follow us on :Facebook: https://www.facebook.com/tauseef89/Twitter: https://twitter.com/tauseef_sirInstagram: https://www.instagram.com/tauseefsirVisit our websitehttps://www.scholarsclasses.com/blog#scholarszilla#tybcommcq#tauseefsir Ans: c) Capital Reduction. 0000009805 00000 n Companies may combine in following ways (i) absorption (ii) amalgamation (iii) external reconstruction (iv) internal reconstruction (v) merger (a) any of above (b) none of above (c) any except (iv) (d) any except (v) . After the implementation of scheme of internal reconstruction, any amount left in the capital reduction A/C will be transfer to: For amalgamation in the nature of merger, the shareholders holding at least or more of the equity shares of the transferor company becomes the equity shareholders of the transferee company. In case of Internal Reconstruction payment of contingent liability is debited to a) Profit & Loss A/c b) Capital Reduction A/c c) Realisation A/c d) Other 53) Any gain on payment of liability under External Reconstruction is credited to Holding Company Accounts. more mcqs. 0000003198 00000 n 0000006175 00000 n 43 0 obj <>/Filter/FlateDecode/ID[<7F7D86F494A1CBF23FB2925BA8566F77>]/Index[22 34]/Info 21 0 R/Length 105/Prev 125909/Root 23 0 R/Size 56/Type/XRef/W[1 3 1]>>stream Capital Reduction Account is ________ by payment of reconstruction expenses.a) credited b) debited c) Cash Account d) none of the above, 17. Share Capital A/c (10) Dr. 500000. c) X Ltd. Having a share capital of Rs. Irk#nf`S_Jlhf6+xx?$UZ$yZ}opP~ fCJ[1[nS+\M]_pOgut9qiWb|Tr@r`Xj 8p2_7y#@DZpNS80dJ^3S2RzP3;! The objective of reconstruction is to write off ___________ .a) profit b) accumulated losses c) nil d) none of the above, 18. Friends ye artical ke alava other subject Ke bhi article aapko mere website per mil jaenge jiska link me aapko niche de raha hu. trailer Internal Reconstruction is also known as Capital Reduction. 500000. b) X Ltd. Having a share capital of Rs. HQJo.& ;&|&LZ$w$\bRp|)oG@4}=& C8Yn*]izM6fVjAVjEM'#Y+Lx4=_TZ%x9GbmiH2y2R For writing off the accumulated Josses under the scheme of capital reduction, we debit: 6. In internal reconstruction neither the existing company is liquidated, nor is a new company incorporated. Alteration of share capital can be affected by passing an ordinary resolution. 0000007752 00000 n In case of sub-division of share capital the total number of shares, 2. 500000 divided into 50000 shares of Rs. hbbd```b``"A$v 20. Accounting for Amalgamation, Absorption and External. Hey Guys, Myself Kumar Nirmal Prasad, a Teacher turned Full time Blogger and Investor. __________ resolution is to be passed by shareholders for approval of scheme of reconstruction.a) ordinary b) Special c) both a & b d) none of the above, 8. Q. Consent of creditors is not required if capital reduction involves the writing off of paid up capital lost or not represented by available assets. 59 23 Consent of creditors is required if capital reduction involves diminution of liability regarding uncalled capital or return of paid up capital. Cancellation of unissued capital is also a case of capital reduction. vt00 MCQ on Internal Reconstruction : Multiple choice questions and answers December 18, 2021 by Abhimaynu Multiple choice questions and answers 1. 30 seconds. If the creditors are willing to reduce their claims against the company, (hen the amount of reduction in their claim will be transferred to, 10. Solved MCQs for Accounting for Internal Reconstruction, Accounting for Internal Reconstruction MCQs with answers PDF download, Bachelor of Business Administration (BBA), Human Resource Management Principles and Functions, Reading on Indian Constitution, Secularism and Sustainable Environment, Transactions- Essential English Language Skills. reconstruction? The expenses for forming and implementing scheme should be debited to ____________ .a) security premium b) share capital c) Internal reconstruction d) capital reduction, 15. The reduction of capital is permitted under _____________ of Companies Act. 0000002299 00000 n Copyright 2023 McqMate. Amount sacrificed by shareholders are credited to: 14. 5 fully paid. The HUB, Sy. In case of loss maximum remuneration is Rs.6 Lakhs in case effective capital is less than (a) 5Cr (b) 1Cr (a)25Cr (a) 50Cr 6. In internal reconstruction, methods of calculation of purchase consideration is 33) Methods of capital reduction 34) While preparing Balance Sheet after reconstructed following points are to be kept in mind 35) 6. If there is any balance in the capital reduction account after writing off all the accumulated losses, then the same is transferred to , 7. %%EOF hb```f``c`e`icd@ Ar400kPQ{!{GGCG+CP q #s*m,f.HfEZX7``~d1/s ` ! It decides to convert its capital into 20,000 equity shares of Rs. Win vouchers worth INR 2,000 with our School Referral Program, Ranked Amongst Top 25 Companies by LinkedIn. 100 each, subdivided the shares into 50000 shares of Rs. 5 fully paid. 4~"\ Follow me on YouTube - Dynamic Tutorials and Services. objective of our platform is to assist fellow students in preparing for exams and in their Studies All rights reserved. b) X Ltd. Having a share capital of Rs. 100 each. (a) 1 (b) 2 (a)3 (a) many 4. Consent of creditors is required if capital reduction involves diminution of liability regarding uncalled capital or return of paid up capital. 10. Absorption. In a scheme of reorganization amount of shares surrendered by shareholders is transferred to: 12. c) X Ltd. Having a share capital of Rs. %PDF-1.5 % Important Links: a) authorized capital b) Called up capital c) Uncalled capital Merged with another co. Multiple Choice Questions. Holding Company Accounts. The word And reduced cannot be added to the name of the company if no direction has been given by the court. Answer :- Increases 2. answer choices. |:a=Z&v)kgAN"6]tBzy!NS 0 ] <<0ABB1FF79DCA334A925490CD6BFFDF14>]>> 17. 100 each, converts it into stock. 0000005402 00000 n Q. (ii) Internal Reconstruction: Internal reconstruction means a recourse undertaken to make necessary changes in the capital structure of a company without liquidating the existing company. objective of our platform is to assist fellow students in preparing for exams and in their Studies Agreement. 0000003758 00000 n 22. Question 2. endstream endobj 72 0 obj <>stream 500000 divided into 50000 shares of Rs. 100 each, converts it into stock. U,]]. The fictitious debit balances are to be transferred to ___________ Account.a) internal reconstruction b) security premium c) share capital d) Capital Reduction, 9. A company is free to reduce or extinguish the uncalled liability of its members. Appreciation in the value of land & building is recorded on ________ side of Capital Reduction Account.a) credit b) debit c) both of a & b d) none of the above. A Ltd. with a share capital of 10,000 equity shares of Rs. When two or more existing companies combine together to form a new company, it is termed as. Turn around. Computerized Accounting Practices. State whether the following statements are True or False: According to sec. The Capital reduction means reduction in ____________ value of shares.a) authorized capital b) Called up capital c) Uncalled capital d) paidup value, 3. endstream endobj startxref Accounting Standard for amalgamation is: AS-3 AS-9 AS-12 AS-14 (AS-14 deals with accounting for amalgamation) Answer :- AS-14 (AS-14 deals with accounting for amalgamation) 2. according to AS - 14, purchase consideration is the sum of payments made to the: Debenture holders and Shareholders Shareholders 6) Internal reconstruction means a) Amalgamation in nature of merger. 0000001427 00000 n Under which of the following circumstances can a company resort to internal reconstruction? Reconstruction is a process by which affairs of a company are reorganized by revaluation of assets, reassessment of liabilities and by writing off the losses already suffered by reducing the paid up value of shares and/or varying the rights attached to different classes of shares. AM$|?F9 UY Corporate Accounting MCQ Question Bank Reconstruction of Companies. Redemption of preference shares is a case of capital reduction. A company resorts to internal reconstruction or capital reduction only in exceptional circumstances. HyE$=T0dd$@>%o53mXe@8f2"0(#u8WLfR>|>ug2gcA9vQ]EFk`K%>)U"ih$OVFMGo&g2y.#d4H(!V$$ r t KZCO2IJaDR,~Tt,!Oq]RA>z$\IU 1. It is a case of, Answer :- Reducing share capital by returning the excess capital, 5. 100 each. Get the essential details like: The number of papers The frequency of exams The manner of registration and exams, Eligibility, Exemptions, and Exam Dates For ICAI Ca Inter May 2022. Internal Reconstruction - Advanced Accounting - MCQ Test - Teachmint Test Details Internal Reconstruction All the best Starts Feb 02, 6:00 PM Duration 15 minutes Deadline Feb 02, 9:00 PM Maximum marks 20.0 marks Question type MCQ Total questions 10 questions Like Share 32 Views Kishor Suryawanshi A Ltd. with a share capital of 10,000 equity shares of Rs. 500000 divided into 5000 shares of Rs. Suraj Patel Education is one of the best blog on Education . A company must pass a special resolution for reduction of capital. Court Confirmation Order has to be registered with the __________ of companies.a) NCLT b) share capital c) Registrar d) none of the above, 19. We would like to show you a description here but the site won't allow us. The word And reduced cannot be added to the name of the company if no direction has been given by the court. c) Capital Reduction. 0000031742 00000 n Shareholders not approving scheme is called _________ shareholders. (C) Internal reconstruction (B) Absorption (D) External reconstruction While calculating purchase price, the following values of assets are considered Book value (C) Average values (B) Revised Value (D) Market values Shares received from the new company are recorded at - Face value (C) Market value (B) Average price No journal entry is required for cancellation of unissued share capital. The scheme of internal reconstruction can be utilized to provide ____________ for the company.a) funds b) share capital c) dividend d) none of the above, 16. 18. 0000040014 00000 n If there is any balance in the capital reduction account after writing off all the accumulated losses, then the same is transferred to: (i) Share capital account Internal reconstruction is done due to .. The video explains important mcqs on Internal Reconstruction of company #Capital Reduction #Account A company must pass a special resolution for reduction of capital. Number 8/2 & 9, Sarjapur Road, Bengaluru, Karnataka- 560 103. Copyright 2023 McqMate. A brain-computer interface that decodes continuous language from non-invasive recordings would have many scientific and practical applications. 0 0000009547 00000 n Company Liquidation Accounts. gHc > &E]`v6DVMH HOf`a)XL?o D c) Super Profit. M.A EXAM :- https://t.me/mastudentsexam, https://www.youtube.com/channel/UCv8JIY58xfWHUIXVu9wxNHw. 8) Pre-acquisition profit is a) Capital Profit. All rights reserved. The difference in revaluation of assets is to be transferred to ___________ Account.a) internal reconstruction b) Capital Reduction c) security primium d) capital reserve, 10. hVN;?*:_ Accounting procedure when internal reconstruction made 36) 7. Currently, however, non-invasive language decoders . The word And Reduced is added to the name of the company for such period as the court deems fit. Amount sacrificed by shareholders are credited to: 13. Shareholders not approving scheme is called _________ shareholders.a) dissenting b) paying c) pay disentient shareholders d) none of the above, 13. endstream endobj 26 0 obj <>stream endstream endobj 23 0 obj <> endobj 24 0 obj <> endobj 25 0 obj <>stream Internal Reconstruction MCQ MCQs on other topics of Financial Accounting Cost Accounting MCQs pdf 1. 12. In internal reconstruction, the existing company will be . In case of , one existing company takes over the business of another company and no new company is formed Accounting for Internal Reconstruction Important MCQs. Redemption of preference shares in accordance with the provisions of section 80 is reduction of preference share capital. Valuation of Shares. 0000000016 00000 n --------- is the account created in connection with internal reconstruction. Our website uses cookies to improve your experience. 0000001960 00000 n A scheme of __________ or __________ mean the scheme having same effect.a) capital reduction or internal reconstruction b) Capital Reduction or External reconstructionc) none of the above. Internal reconstruction is a slow and tedious process since it required the approval of : After the implementation of the scheme of internal reconstruction , any surplus in capital reduction A/C is transferred to : After the implementation of scheme of internal reconstruction, any amount left in the capital reduction A/C will be transfer to: Companies may combine in following ways (i) absorption (ii) amalgamation (iii)external reconstruction (iv)internal reconstruction (v) merger (a) any of above (b) none of above (c) any except (iv) (d) any except (v) 2. 500000 divided into 5000 shares of Rs. 11)face 12)dissenting 13)Schedule III 14)capital reduction 15)funds 16)debited 17)accumulated losses 18)Registrar 19)internal reconstruction 20)credit, HSC Question Paper 2023 12th Commerce (Download Free pdf), HSC OCM Paper 2023 March Maharashtra Board | Download Free Pdf, HSC SP Paper 2023 March Maharashtra Board | Download Free Pdf, HSC Hindi Paper 2023 March Maharashtra Board | Download Free Pdf, HSC English Paper 2023 March | Download Free Pdf, 11th OCM Chapter 8 Exercise (Introduction to Management) Maharashtra Board Free Resource, 11th OCM Chapter 7 Exercise (Business Environment) Maharashtra Board Free Resource, Financial Accounting Mcqs | More Than 700 Free MCQs, 12th SP Chapter 6 Solution (Correspondence with Members) Maharashtra Board Free Solution. Download PDF. 3. It decides to convert its capital into 20,000 equity shares of Rs. Forfeiture and Surrender of shares is a case of capital reduction. Ans: a) Capital Profit. capital reduction A/C is transferred to : After the implementation of scheme of internal reconstruction, any amount left in the 10 each, consolidated the shares into 5000 shares of Rs. (a) Profit (b) Loss (a)No Profit-No Loss (a) nil 5. Computerized Accounting Practices. Accounting for Amalgamation, Absorption and External. Accounting for Internal Reconstruction [Set 1] PDF, Accounting for Amalgamation, Absorption and External, Chapter: Accounting for Internal Reconstruction. 94 of the companies act, a limited company can increase, sub-divide or consolidate all or part of its existing share if authorised by its articles of association. 1. Latest Reconstruction of companies MCQ Objective Questions Top Reconstruction of companies MCQ Objective Questions Exam Preparation Simplified Learn, practice, analyse and improve Get Started for Free Download App Trusted by 3.9 Crore+ Students Related MCQ Merger& Amalgamation MCQ Exams TNPSC Group 1 TNPSC Group 2 RRB Group D RRB NTPC Equity share capital A/c Dr. 500000, Equity Stock A/c Cr. Vertical Horizontal Conglomerate Demerger 1.If there is any balance in the capital reduction account after writing off all the accumulated losses then the same is transferred to ; (A) Share Capital Account (B) Capital Reserve Account (C) General Reserve Account (D . If the shares of smaller denomination-are converted into the shares of higher denomination without changing the total amount of share capital, then it is a case of, 3. 0000000756 00000 n We provide you study material i.e. The cancellation of contingent liability is____ for company. /PN|]fR9RW*YGfS{5B:>$VYq&Lop WGV1="]GVR:8M 0000001160 00000 n I am Gold educator on teachmint online live classes app, I am Post Graduate from Commerce and Direct Course of Law, We have provide all courses of Commerce as well as banking and IBPS Competitive exam Course and also provide Tally Erp 9 + GST Module at offline Training mode. b) Revenue Profit. 5 each. c) Super Profit. In internal reconstruction, amount sacrificed by shareholders are credited to.. Internal reconstruction is a slow and tedious process since it required the approval of : After the implementation of the scheme of internal reconstruction , any surplus in When an existing company takes over the business of one or more existing companies, it is called. Company Final Accounts. Corporate Accounting Multiple Choice Questions and Answers, Mumbai University B.Com - MCQs, Exam MCQs and Solved Papers, Auditing MCQs Multiple Choice Questions and Answers | Auditing MCQs For B.Com, CA, CS and CMA Exams, Management Accounting MCQs [Multiple Choice Questions and Answers], MCQ On Budget and Budgetary Control | Multiple Choice Questions and Answers, MCQ on Accounts of Holding Companies [Multiple Choice Questions and Answers], Corporate Accounting Multiple Choice Questions and Answers (MCQs) | Company Accounts MCQs. Main aim of this blog is to provide all academic resources and information's especially for Commerce Stream Students. wound up. MULTIPLE CHOICE QUESTIONS 1. 5 per share thus making each share of Rs. 31) Reconstruction includes all of the following except 32) . 500000 divided into 5000 shares of Rs. 0000001534 00000 n Question and answers in Accounting for Internal Reconstruction. Company Final Accounts. 26. To carry out capital reduction, permission is required from: 14. When two or more companies carrying on similar business decide to combine, a new company is formed, it is known as (A) Amalgamation (B) Absorption (C) Internal reconstruction (D) External reconstruction The full balance of capital is to be debited, if _____________ value is reduced.a) face b) market c) both of a & b d) none of the above, 12. The Capital reduction means reduction in ____________ value of shares. 0000003520 00000 n Checkout Top Schools Any loss on revaluation of the assets at the time of internal reconstruction, will be charged from. I am also working on some other websites which will be published soon. Internal reconstruction. %%EOF Hn0w?Gr "% 2t0 Ixdp]A:DKp 7>+^wsvKC?0c oLm7{ V[H,Q~$agt8O4js_22Q|Waoq\WU For writing off the accumulated Josses under the scheme of capital reduction, we debit, 6. 64 of the Companies Act, 2013 the company shall give notice of the alternation of capital to the registrar within 45 days. in Bangalore here: Software Service Under which of the following circumstances can a company resort to internal Valuation of Shares. If the creditors are willing to reduce their claims against the company, (hen the amount of reduction in their claim will be transferred to, 9. If the ABC Limited and DEF Limited are taken over by a new company XYZ Limited 5 per share thus making each share of Rs. throughout their Academic career. It is a case of, 8. Reduction of capital is unlawful except when sanctioned by the court. a) 77 b) 100 c) 66 d) 75 2. Attend Live Classes using Any Device be it Phone, Tablet or Computer, 5th Floor, North Wing, SJR ,ffFP7(]Pa&i& b+ + bg The Sub division of shares does not result in ___________ of capital.a) reduction b) added c) Compromise d) none of the above, 4. 10 each. 22 0 obj <> endobj Cancellation of unissued capital is also a case of capital reduction. Share Capital A/c (100) Dr. 500000, Share Capital A/c (10) Cr. s Internal reconstruction definition, the hypothetical reconstruction of an earlier stage of a language or of some part of it, as its phonology, by deductions from irregularities in its present structure, as the reconstruction of a stage in English when certain instances of r were related to s in a systematic way by comparing the pair was:were to other pairs, as lose:forlorn. d:b%aE2ag,jO=7^Mq*YTW%s\QQ]7,Z >cDu061`xxg]Q9*!:z5~m^&Wi=DJ?^rt3@Ey7ogblH@Pb Bring down the assets to their true values. 0000003418 00000 n Eliminate the accumulated losses from the books. McqMate.com is an educational platform, Which is developed BY STUDENTS, FOR STUDENTS, The only 1)66 2)paidup value 3)reduction 4)re-issue, cancellation 5)assets and liabilities 6)NCLT 7)Special 8)Capital Reduction 9)Capital Reduction 10)capital reduction or internal reconstruction, HSC Question Paper 2023 12th Commerce (Download Free pdf), HSC OCM Paper 2023 March Maharashtra Board | Download Free Pdf, HSC SP Paper 2023 March Maharashtra Board | Download Free Pdf, HSC Hindi Paper 2023 March Maharashtra Board | Download Free Pdf, HSC English Paper 2023 March | Download Free Pdf, 11th OCM Chapter 8 Exercise (Introduction to Management) Maharashtra Board Free Resource, 11th OCM Chapter 7 Exercise (Business Environment) Maharashtra Board Free Resource, MCQs on other topics of Financial Accounting, Financial Accounting Mcqs | More Than 700 Free MCQs, 12th SP Chapter 6 Solution (Correspondence with Members) Maharashtra Board Free Solution. When a company converts its equity shares into the capital stock, then the account to be credited is: 4. Internal reconstruction is a slow and tedious process since it required the approval of : After the implementation of the scheme of internal reconstruction , any surplus in capital reduction A/C is transferred to : a) face b) market c) both of a & b d) none of the above 12. According to sec. The scheme of internal reconstruction involves ___ company. In ____________ , no new company is formed.a) External reconstruction b) Amalgamationc) internal reconstruction d) none of the above, 20. PDFs for offline use. We take free online Practice/Mock test for exam preparation. Each MCQ is open for further discussion on discussion page. All the services offered by McqMate are free.

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