Download PTU M.Com 2020 March 2nd Sem 71524 Accounting Theory Question Paper

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Roll No. EEEEEEEEEEE Total No. of Pages : 02

Total No. of Questions : 09

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M.Com.(Professional) (2016 to 2017) (Sem.-2)

ACCOUNTING THEORY

Subject Code : MCOP-203

M.Code : 71524

Time : 3 Hrs. Max. Marks : 80

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INSTRUCTION TO CANDIDATES :

1. SECTIONS-A, B, C & D contains TWO questions each carrying FIFTEEN marks and students have to attempt any ONE question from each SECTION.
2. SECTION-E is COMPULSORY consisting of TEN questions carrying TWENTY marks in all.

SECTION-A

1. Discuss in detail the nature and foundations of accounting theory.

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2. Discuss in brief the provisions of AS 26 regarding accounting for Intangibles.

SECTION-B

1. Write an analytical note on International Accounting Standards.
2. Discuss in brief the significant differences between the provisions of IFRS and Indian Accounting Standards.

SECTION-C

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1. Discuss in detail the recent trends in Financial Reporting by Indian Companies.
2. “Though Price level accounting helps overcoming the limitation of historical accounting and improves the disclosure quality, yet it has not gained much importance in practice”. Discuss.

SECTION-D

1. What do you mean by Shareholder’s Value? How do we measure it?
2. Discuss in brief the various models of Human Resource Accounting.

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SECTION-E

1. Write note on the following :
   1. Provisions of Accounting for improvement to Fixed Assets.
   2. Provisions of Accounting for Internally Generated Goodwill.
   3. US GAAP
   4. Market Value Added

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   5. Social Accounting
   6. Hermanson’s Model of HRA
   7. Current Purchasing Power Method of Inflation Accounting
   8. Indian Accounting Standards
   9. Externalities

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   10. Forensic Accounting

NOTE : Disclosure of Identity by writing Mobile No. or Making of passing request on any page of Answer Sheet will lead to UMC against the Student.

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