Financial Accounting MCQs (TYBCom Sem VI )

Multiple Choice Questions 16 Pages

University of Mumbai

bachlor of commerce

VDC

Contributed by

Veena Dhanush Chandran

Manan Prakashan 1
CHAPTER - 1 : AMALGAMATION, ABSORBTION
AND EXTERNAL RECONSTRUCTION (AS - 14)
MULTIPLE CHOICE QUESTIONS
1. 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. If the ABC Limited and DEF Limited are taken over by a new company XYZ Limited
(a) it is called absorption (b) it is called amalgamation
(c) it is called external reconstruction (d) it is called internal reconstruction
3. If the ABC Limited and DEF Limited are taken over by a new company XYZ Limited
(a) ABC Ltd. and DEF Ltd. are known as the “Vendor Companies”
(b) ABC Ltd. and XYZ Ltd. are known as the “Vendor Companies”
(c) XYZ Ltd. and DEF Ltd. are known as the “Vendor Companies”
(d) XYZ Ltd. is known as the “Vendor Company”
4. If the ABC Limited and DEF Limited are taken over by a new company XYZ Limited
(a) ABC Ltd. and DEF Ltd. are known as the “Purchasing Companies”
(b) ABC Ltd. and XYZ Ltd. are known as the “Purchasing Companies”
(c) XYZ Ltd. and DEF Ltd. are known as the “Purchasing Companies”
(d) XYZ Ltd. is known as the “Purchasing Company”
5. If the business of an existing company ABC Limited is taken over by an existing company PQR
Limited, it is called
(a) external reconstruction (b) internal reconstruction
(c) absorption (d) amalgamation
6. If the business of an existing company ABC Limited is taken over by an existing company PQR
Limited,
(a) ABC Ltd. is known as the “Vendor Company”; and PQR Ltd. is known as the “Purchasing
Company”
(b) ABC Ltd. and PQR Ltd. are known as the “Purchasing Companies”
(c) PQR Ltd. is known as the “Vendor Company”; and ABC Ltd. is known as the “Purchasing
Company”
(d) ABC Ltd. and PQR Ltd. are known as the “Vendor Companies”
7. If the business of ABC Limited, a loss-making company, is taken over by a new company ABC
(New) Limited, it is called
(a) internal reconstruction (b) absorption
(c) external reconstruction (d) amalgamation
8. If the business of ABC Limited, a loss-making company, is taken over by a new company ABC
(New) Limited,
(a) ABC Ltd. is known as the “Vendor Company”; and ABC (New) Ltd. is known as the “Purchasing
Company”
(b) ABC Ltd. and ABC (New) Ltd. are known as the “Purchasing Companies”
(c) ABC (New) Ltd. is known as the “Vendor Company”; and ABC Ltd. is known as the “Purchasing
Company”
(d) ABC Ltd. and ABC (New) Ltd. are known as the “Vendor Companies”
9. When the merger involves liquidation of two existing companies and formation of one new
company, it is called
(a) internal reconstruction (b) absorption
(c) external reconstruction (d) amalgamation
T.Y.B.COM. - FINANCIAL ACCOUNTING
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2 Financial Accounting (T.Y.B.Com. : SEM-VI)
10. When the merger involves liquidation of one or more existing companies and formation of no
new company, it is called
(a) internal reconstruction (b) absorption
(c) external reconstruction (d) amalgamation
11. When the merger involves liquidation of one existing sick company and formation of one new
company, it is called
(a) internal reconstruction (b) absorption
(c) external reconstruction (d) amalgamation
12. A feature which is common in all cases of merger viz. absorption, amalgamation and external
reconstruction is
(a) purchase of one company by another company
(b) liquidation of at least two companies
(c) formation of at least one new company
(d) liquidation at least one existing company and formation of at least one new company
13. Under the Companies Act, 1956,
(a) absorption’ includes ‘’amalgamation”
(b) amalgamation’ includes ‘absorption’
(c) amalgamation’ excludes ‘absorption’
(d) internal reconstruction’ includes ‘’external reconstruction”
14. Accounting for amalgamation is governed by
(a) Accounting Standard 1 (b) Accounting Standard 13
(c) Accounting Standard 14 (d) Accounting Standard 11
15. Accounting for absorption is governed by
(a) Accounting Standard 1 (b) Accounting Standard 13
(c) Accounting Standard 14 (d) Accounting Standard 11
16. Accounting for amalgamation by way of purchase is governed by
(a) Accounting Standard 1 (b) Accounting Standard 13
(c) Accounting Standard 14 (d) None of the above
17. Accounting for amalgamation by way of merger is governed by
(a) Accounting Standard 1 (b) Accounting Standard 13
(c) Accounting Standard 14 (d) None of the above
18. According to AS 14, Transferor Company means the Company
(a) which is amalgamated into another Company
(b) into which a Company is amalgamated
(c) which is newly formed
(d) none of the above
19. According to AS 14, Transferee Company means the Company
(a) which is amalgamated into another Company
(b) into which a Company is amalgamated
(c) which is liquidated
(d) none of the above
20. According to AS 14, Amalgamations fall into two categories
(a) amalgamation and absorption
(b) merger and purchase
(c) amalgamation and reconstruction
(d) external reconstruction and internal reconstruction
21. On amalgamation, Share issue Expenses A/c appearing on Assets side of the balance sheet of
the vendor company
(a) is closed by debit to Realisation A/c
(b) is closed by debit to Equity Shareholders A/c
(c) is closed by debit to Profit & Loss A/c
(d) is closed by credit to Equity Shareholders A/c
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Manan Prakashan 3
22. On amalgamation, Profit & Loss A/c (Dr.) balance of the vendor company
(a) is closed by debit to Realisation A/c
(b) is closed by debit to Equity Shareholders A/c
(c) is closed by credit to Equity Shareholders A/c
(d) is closed by credit to Realisation A/c
23. On amalgamation, Debenture A/c appearing in the balance sheet of the vendor company
(a) is closed by credit to Purchasing Company A/c, if debentures are taken over by the purchasing
company
(b) is closed by credit to Realisation A/c, whether debentures are taken over by the new company
or not
(c) is closed by credit to Debentureholders A/c, if debentures are not taken over by the new
company
(d) is closed by debit to Realisation A/c, whether debentures are taken over by the new company
or not
24. On amalgamation, Provident Fund A/c appearing on the Liabilities side in the balance sheet of
the vendor company
(a) is closed by credit to Purchasing Company A/c
(b) is closed by credit to Realisation A/c
(c) is closed by credit to Equity Shareholders A/c
(d) is closed by debit to Realisation A/c
25. On amalgamation, Sinking Fund A/c appearing on the Liabilities side in the balance sheet of the
vendor company
(a) is closed by credit to Purchasing Company A/c
(b) is closed by credit to Realisation A/c
(c) is closed by credit to Equity Shareholders A/c
(d) is closed by debit to Realisation A/c
26. On amalgamation, if the dissolution expenses are paid as well as borne by the purchasing
company
(a) Entries are passed in the books of the purchasing as well as the vendor company
(b) no entry is passed in the books of the vendor company
(c) no entry is passed in the books of the purchasing company
(d) no entry is passed in the books of the purchasing as well as the vendor company
27. On amalgamation, if pref. shares are settled at a premium
(a) the premium is credited to Realisation A/c
(b) the premium is debited to Realisation A/c
(c) the premium is credited to Security Premium A/c
(d) the premium is debited to Capital Reserve A/c
28. On amalgamation, accounting procedure used by the vendor company
(a) is the same in all types of amalgamation
(b) is different depending upon whether the amalgamation is in the nature of a merger or a
purchase as defined by Accounting Standard 14
(c) is different depending upon whether the companies are private or public
(d) is different depending upon the amount of purchase consideration
29. On amalgamation, accounting procedure used by the purchasing company
(a) is the same in all types of amalgamation
(b) is different depending upon whether the amalgamation is in the nature of a merger or a
purchase as defined by Accounting Standard 14
(c) is different depending upon whether the companies are private or public
(d) is different depending upon the amount of purchase consideration
30. All the assets and liabilities of the vendor company become the assets and liabilities of the
purchasing company
(a) if the amalgamation is in the nature of merger as defined under AS 14
(b) if the amalgamation is in the nature of absorption as defined under the Companies Act
(c) if the amalgamation is in the nature of external reconstruction as defined under the Companies
Act
(d) if the amalgamation is in the nature of purchase as defined under AS 14
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4 Financial Accounting (T.Y.B.Com. : SEM-VI)
31. Shareholders holding not less than 90% of the face value of the equity share capital in the
vendor company become equity shareholders in the purchasing company
(a) if the amalgamation is in the nature of merger as defined under AS 14
(b) if the purchase consideration is calculated under payment method
(c) if the amalgamation is in the nature of external reconstruction as defined under the Companies
Act
(d) if the amalgamation is in the nature of purchase as defined under AS 14
32. The assets and liabilities of the vendor company are incorporated in the accounts of the purchasing
company at book values
(a) if the amalgamation is in the nature of merger as defined under AS 14
(b) if the amalgamation is in the nature of purchase as defined under AS 14
(c) if the purchase consideration is calculated under Net Assets method
(d) if the amalgamation is in the nature of external reconstruction as defined under the Companies
Act
33. In the books of the purchasing company, the assets and liabilities of the vendor company are
incorporated on the basis of their agreed values (i.e. either the book values or the fair values)
(a) if the amalgamation is in the nature of merger as defined under AS 14
(b) if the amalgamation is in the nature of purchase as defined under AS 14
(c) if the purchase consideration is calculated under Net Assets method
(d) if the amalgamation is in the nature of external reconstruction as defined under the Companies
Act
34. The difference between the purchase consideration and the net assets of the vendor company,
if any, is either debited to the Goodwill Account or credited to the Capital Reserve Account
(a) if the amalgamation is in the nature of merger as defined under AS 14
(b) if the amalgamation is in the nature of purchase as defined under AS 14
(c) if the purchase consideration is calculated under Net Assets method
(d) if the amalgamation is in the nature of external reconstruction as defined under the Companies
Act
35. Under purchase method of amalgamation, the reserves of the vendor Company
(a) are not brought in the books of the purchasing company
(b) (except a statutory reserve) are not brought in the books of the purchasing company
(c) are brought in the books of the purchasing company
(d) (except a statutory reserve) are brought in the books of the purchasing company
36. Amalgamation Adjustment Reserve
(a) should be shown as a Fixed Asset in the balance sheet of the purchasing company
(b) should be shown as a Fictitious Asset in the balance sheet of the vendor company
(c) should be shown under Reserves and Surplus in the balance sheet of the purchasing company
(d) should be shown as a Fictitious Asset in the balance sheet of the purchasing company
37. The amounts paid by the purchasing company to discharge the debentures are
(a) ignored while calculating purchase consideration by net payment method
(b) ignored while calculating purchase consideration by net asset method
(c) considered while calculating purchase consideration by net payment method
38. The amounts paid by the purchasing company to discharge the contingent liabilities are
(a) ignored while calculating purchase consideration by net payment method
(b) ignored while calculating purchase consideration by net asset method
(c) considered while calculating purchase consideration by net payment method
39. The amounts paid by the purchasing company to meet the expenses of winding up are
(a) ignored while calculating purchase consideration by net payment method
(b) ignored while calculating purchase consideration by net asset method
(c) considered while calculating purchase consideration by net payment method
40. The agreed values at which the assets or liabilities are taken over by the purchasing company
are
(a) ignored while calculating purchase consideration by net payment method
(b) ignored while calculating purchase consideration by net asset method
(c) considered while calculating purchase consideration by net payment method
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Manan Prakashan 5
41. The value of assets or liabilities not taken over by the purchasing company is
(a) ignored while calculating purchase consideration by net payment method
(b) ignored while calculating purchase consideration by net asset method
(c) considered while calculating purchase consideration by net asset method
42. The Unamortized Expenditure not written off is
(a) ignored while calculating purchase consideration by net payment method
(b) ignored while calculating purchase consideration by net asset method
(c) considered while calculating purchase consideration by net asset method
43. Liquidation expenses of Vendor Co. agreed to be paid / re-imbursed by the Purchasing Co.,
should be
(a) considered while calculating purchase consideration by net payment method
(b) considered while calculating purchase consideration by net asset method
(c) ignored while calculating the purchase consideration (whether under net payments method
or net assets method).
44.As per AS-14 purchase consideration is what is payable to
(a) Shareholders (b) Shareholders and debenture holders
(c) Shareholders and creditors (d) None of the above
45. When amalgamation is in the nature of merger, the accounting method to be followed is :
(a) Equity method (b) Purchase method
(c) Pooling of interests method (d) None of the above
46. Amalgamation adjustment reserve is opened in the books of transferee company to incorporate
(a) The assets of the transferor company
(b) The liabilities of the transferor company
(c) The statutory reserves of the transferor company
(d) None of the above
47. Under the 'Purchase method of accounting' , the transferee company incorporates in its books:
(a) Only the assets and liabilities of the transferor company
(b) Only the assets, liabilities and statutory reserves of the transferor company
(c) Only the assets, liabilities and reserves of the transferor company.
(d) None of the above
48. Goodwill arising on amalgamation is to be
(a) Retained in the books of the transferee company.
(b) Amortised to income on a systematic basis
(c) Adjusted against reserves and profit and loss account of the transferee company immediately.
(d) None of the above
49. Under the pooling of interests method the difference between the purchase consideration and
share capital of transferee company should be adjusted to :
(a) General reserve (b) Amalgamation adjustment reserve
(c) Goodwill or capital reserve (d) None of the above
50. At the time of amalgamation, purchase consideration does not include
(a) The sum which the transferee company will directly pay to the creditors of the transferor
company.
(b) Payments made in the form of assets by the transferee company to the shareholders of the
transferor company.
(c) Preference shares issued by the transferee company to the preference shareholders of the
transferor company.
(d) preference shares issued by the transferee company to the equity shareholders of the
transferor company.
51. The asset which is not taken under the Net assets method of calculating purchase consideration
is
(a) Loose Tools (b) Bills Receivables
(c) Machinery (d) Share issue Expenses
52. 'Pooling of interest' is a method of
(a) Charging Depreciation (b) Accounting for Amalgamation
(c) Calculation of Purchase Consideration (d) None of the above
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6 Financial Accounting (T.Y.B.Com. : SEM-VI)
53. In which of the following methods, the purchase consideration is calculated on the basis of the
agreed value of the shares of the transferor company ?
(a) Net Asset Method (b) Net Payment Method
(c) Intrinsic Value Method (d) None of the above
54. The adjustment entry passed to eliminate the inter-company bills of exchange is
(a) Debit bills payable a/c credit bills receivable a/c
(b) Debit bills receivable a/c credit bills payable a/c
(c) Debit amalgamation adjustment a/c, credit statutory reserve a/c
(d) None of the above
55. Under 'Purchase method', any excess of the amount of purchase consideration over the net
acquired assets of the transferor company should be recognised as;
(a) Capital Reserve (b) Goodwill
(c) Profit & Loss A/c (d) None of the above
56. If there is a provision (RDD) against the debtors, such debtors are transferred to the Realisation
a/c at
(a) Net Amount i.e. Debtors less RDD (b) Current Market Value
(c) Gross Amount of Debtors (d) None of the above
57. Under payments method, puurchase consideration for the amalgamation means
(a) Aggregate of shares and cash to shareholders
(b) Aggregate of shares, cash and payment to debenture holders
(c) Shares, cash, payment to debenture holders and expenses of realisation
(d) None of the above
58. Loss or profit on realisation a/c is transferred by the transferor company, under amalgamation to
(a) Preference shareholders a/c (b) Equity shareholders a/c
(c) Profit & loss appropriation a/c (d) None of the above
59. Intrinsic value of each equity share of the transferor company is ` 250 and that of the transferee
company is ` 400. The ratio of exchange of shares on the basis of intrinsic value is
(a) 2 : 1 (b) 8 : 8
(c) 8 : 5 (d) None of the above
ANSWERS
1. (c) 10. (b) 19. (b) 28. (a) 37. (a) 46. (c) 55. (b)
2. (b) 11. (c) 20. (b) 29. (b) 38. (a) 47. (b) 56. (c)
3. (a) 12. (a) 21. (b) 30. (a) 39. (a) 48. (b) 57. (a)
4. (d) 13. (b) 22. (b) 31. (a) 40. (a) 49. (a) 58. (b)
5. (c) 14. (c) 23. (b) 32. (a) 41. (b) 50. (a) 59. (c)
6. (a) 15. (c) 24. (b) 33. (b) 42. (b) 51. (d)
7. (c) 16. (c) 25. (c) 34. (b) 43. (c) 52. (b)
8. (a) 17. (c) 26. (b) 35. (b) 44. (a) 53. (c)
9. (d) 18. (a) 27. (b) 36. (c) 45. (c) 54. (a)
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Manan Prakashan 7
CHAPTER - 2 : ACCOUNTING OF TRANSACTIONS
OF FOREIGN CURRENCY
MULTIPLE CHOICE QUESTIONS
1. Which of the following statements is false ?
(a) AS 11 should be applied in accounting for transactions in foreign currencies
(b) AS 11 deals with accounting for foreign currency transaction in the nature of forward exchange
contracts
(c) AS 11 specifies the currency in which an enterprise should present its financial statements
(d) The principal issues in accounting for foreign currency transactions are to decide which
exchange rate to use and how to recognize in the financial statements the financial effect of
changes in exchange rates
2. Average rate
(a) is the exchange rate at the balance sheet date
(b) is the mean of the exchange rates in force during a period
(c) is the ratio for exchange of two currencies
(d) is the rate at which an asset could be exchanged between knowledgeable, willing parties in
an arm’s length transaction
3. Closing rate
(a) is the exchange rate at the balance sheet date
(b) is the mean of the exchange rates in force during a period
(c) is the ratio for exchange of two currencies
(d) is the rate at which an asset could be exchanged between knowledgeable, willing parties in
an arm’s length transaction
4. Exchange rate
(a) is the exchange rate at the balance sheet date
(b) is the mean of the exchange rates in force during a period
(c) is the ratio for exchange of two currencies
(d) is the rate at which an asset could be exchanged between knowledgeable, willing parties in
an arm’s length transaction
5. Currency other than the reporting currency of an enterprise
(a) Non-Reporting currency (b) U.S. Dollars
(c) Foreign Currency (d) Indian Rupees
6. Currency used in presenting the financial statements
(a) Reporting currency (b) Non-Foreign Currency
(c) Official Currency (d) Indian Rupees
7. Money held and assets and liabilities to be received or paid in fixed or determinable amounts of
money
(a) Current items (b) Non-monetary items
(c) Monetary items (d) Forward Exchange Contract
8. Which of the following is a foreign currency transaction ?
(i) an enterprise buys or sells goods or services whose price is denominated in a foreign currency
(ii) an enterprise borrows or lends funds when the amounts payable or receivable are denominated
in a foreign currency
(iii) an enterprise becomes a party to an unperformed forward exchange contract
(a) only (iii) (b) all
(c) only (i) (d) only (ii)
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8 Financial Accounting (T.Y.B.Com. : SEM-VI)
9. A foreign currency transaction should be recorded, on initial recognition
(a) in the reporting currency, by applying to the foreign currency the exchange rate between the
reporting currency and the foreign currency at the date of the recognition
(b) in the Indian Rupees, by using the exchange rate between the Indian Rupee and the U.S.
Dollars at the date of the transaction
(c) in the reporting currency, by applying to the foreign currency amount the exchange rate
between the reporting currency and the foreign currency at the date of the transaction
(d) in the reporting currency, by applying to the foreign currency amount the average exchange
rate between the reporting currency and the foreign currency during the financial year
10. Which of the following statements is false ?
(a) At each balance sheet date, foreign currency monetary items should be reported using the
closing rate
(b) At each balance sheet date, non-monetary items which are carried in terms of historical cost
denominated in a foreign currency should be reported using the exchange rate at the date of
the transaction
(c) At each balance sheet date, non-monetary items, which are carried at fair value denominated
in a foreign currency should be reported using the exchange rates that existed when the
values were determined
(d) At each balance sheet date, foreign currency monetary items should be reported using the
average rate during the year
11. Following is not an example of a monetary item.
(a) Cash (b) Receivables
(c) Payables (d) Fixed assets
12. Following is an example of a non-monetary item.
(a) Debtors (b) Creditors
(c) Bank account (d) Inventories
13. At each balance sheet date, non-monetary items, which are carried at fair value or other similar
valuation denominated in a foreign currency, should be reported
(a) using the exchange rate at the date of the transaction
(b) using the exchange rates that existed when the values were determined
(c) using the closing exchange rate at the date of the balance sheet
(d) using the average exchange rate during the financial year
14. At each balance sheet date, Foreign currency monetary items should be reported
(a) using the exchange rate at the date of the transaction
(b) using the average of the (i) exchange rate at the date of the transaction and (ii) closing
exchange rate
(c) using the closing exchange rate at the date of the balance sheet
(d) using the lowest exchange rate during the financial year
15. Following Exchange differences should be recognized as income or as expenses in the period
in which they arise -
(a) Exchange difference arising on the settlement of monetary items
(b) Exchange difference arising on reporting an enterprise’s monetary items at rates different
from those at which they were initially recorded during the period
(c) Exchange difference arising on reporting an enterprise’s monetary items at rates different
from those at which they were reported in previous financial statements
(d) all the above
16. Following Balances should be translated at the closing rate
(a) Non-monetary items valued at historical cost denominated in a foreign currency
(b) Monetary items
(c) Non-monetary items which are carried in terms of fair value, denominated in a foreign currency
(d) All the above
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Manan Prakashan 9
17.Following Balances should be translated at the exchange rate on the date of the original
transaction
(a) Non-monetary items valued at historical cost denominated in a foreign currency
(b) Monetary items
(c) Non-monetary items which are carried in terms of fair value, denominated in a foreign currency
(d) All the above
18. Following Balances should be translated at the exchange rate that existed when the values
were determined
(a) Non-monetary items valued at historical cost denominated in a foreign currency
(b) Monetary items
(c) Non-monetary items which are carried in terms of fair value, denominated in a foreign currency
(d) None of the above
19. No exchange difference will arise on
(a) inventory, fixed assets, investments etc. valued at historical cost denominated in a foreign
currency
(b) cash, debtors or creditors
(c) inventory, fixed assets, investments etc. which are carried in terms of fair value, denominated
in a foreign currency
(d) (a) and (c) above
20. The mean of the exchange rates in force during a period is known as
(a) Average Rate (b) Closing Rate
(c) Reporting Rate (d) Fair Rate
21. The exchange rate at the balance sheet date is known as
(a) Average Rate (b) Closing Rate
(c) Non-monetary Rate (d) Monetary Rate
22. Reporting currency is the currency used
(a) In recording the financial transactions (b) In presenting the financial statements
(c) In settling the financial transactions (d) None of the above
23. Foreign currency is a currency
(a) Used in recording the foreign transactions
(b) Used in presenting the foreign financial statements
(c) Other than the reporting currency of an enterprise
(d) Other than the Indian Rupee
24. Non-monetary items
(a) Are the items exchanged at fair value
(b) Are the items other than assets and liabilities
(c) Are assets and liabilities other that monetary items
(d) None of the above
25. Monetary items
(a) Are assets and liabilities to be received or paid in money
(b) Are assets to be received in fixed or determinable amounts of money
(c) Are money held and assets and liabilities to be received or paid in fixed or determinable
amounts of money
(d) None of the above
26. An exchange difference results
(a) When there is a change in the exchange rate between the transaction date and the date of
settlement of any non-monetary items arising from a foreign currency transaction
(b) When there is a change in the fair value rate between the transaction date and the date of
settlement of any monetary items arising from a foreign currency transaction
(c) When there is a change in the exchange rate between the transaction date and the date of
settlement of any monetary items arising from a foreign currency transaction
(d) None of the above
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10 Financial Accounting (T.Y.B.Com. : SEM-VI)
27. Non-monetary items which are carried in terms of historical cost denominated in a foreign currency
should be reported using the exchange rate at the date of the
(a) Balance Sheet (b) Transaction
(c) Settlement (d) None of the above
28. The contingent liability denominated in foreign currency at the balance sheet date is disclosed
by using the
(a) Average Rate (b) Closing Rate
(c) Non-monetary Rate (d) Monetary Rate
ANSWERS
1. (c) 5. (c) 9. (c) 13. (b) 17. (a) 21. (b) 25. (c)
2. (b) 6. (a) 10. (d) 14. (c) 18. (c) 22. (b) 26. (c)
3. (a) 7. (c) 11. (d) 15. (d) 19. (d) 23. (c) 27. (b)
4. (c) 8. (b) 12. (d) 16. (b) 20. (a) 24. (c) 28. (b)
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Financial Accounting MCQs (TYBCom Sem VI )

Financial Accounting MCQs (TYBCom Sem VI )

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