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Accounting — AS 2 Inventories.pdf
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MCQ · 2 marks · −0.25

As per AS 2, inventories are valued at:

ACost
BNet realisable value
Lower of cost and net realisable value
DHigher of cost and net realisable value

See what one upload gives you

Four things come out of the same file. Pick one to see the actual output.

Corporate and Other Laws · Descriptive

State any four conditions a company must comply with under Section 73(2) of the Companies Act, 2013 before accepting deposits from its members.

2 / 4 marks

Your answer

The company must issue a circular to its members showing its financial position, and file it with the Registrar. It also has to certify that it has not defaulted in repaying any earlier deposits.

What you got right

  • Circular to members showing the company’s financial position
  • Certificate of no default on earlier deposit repayments

What you missed

  • Circular must be filed with the Registrar at least 30 days before issue
  • 20% of deposits maturing next financial year held in a deposit repayment reserve account

How to score higher

For a “state any four” question, number your points and give one line each — marks are awarded per condition, so four short points beat two detailed ones.

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Corporate and Other Laws · Descriptive

State any four conditions a company must comply with under Section 73(2) of the Companies Act, 2013 before accepting deposits from its members.

2 / 4 marks

Your answer

The company must issue a circular to its members showing its financial position, and file it with the Registrar. It also has to certify that it has not defaulted in repaying any earlier deposits.

What you got right

  • Circular to members showing the company’s financial position
  • Certificate of no default on earlier deposit repayments

What you missed

  • Circular must be filed with the Registrar at least 30 days before issue
  • 20% of deposits maturing next financial year held in a deposit repayment reserve account

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CA Inter — Advanced Accounting

Uploaded paper · 38 questions transcribed

Case study

Sunrise Ltd. holds 12,000 units of inventory purchased at ₹35 each. At year end the market has fallen and each unit can be sold for ₹32, after selling costs of ₹1.50 per unit…

(a) Compute the value of closing inventory as per AS 2.

(b) State the accounting treatment of the resulting write-down.

Transcribed word-for-word, with the passage kept attached to every sub-question that reads off it.

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Reading: Accounting — AS 2 Inventories.pdf

Why does AS 2 use net realisable value instead of market price?

Because NRV is what thisenterprise will actually realise in the ordinary course of business — the estimated selling price less the costs still needed to complete and sell the item. Market price ignores both. Your notes make the same point under “Measurement”: inventory should never be carried above the amount expected to be recovered from it.

Answered from your upload

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Due today

Cost formulas permitted under AS 2

Got it wrong

Again tomorrow

Definition of net realisable value

Correct ×2

In 6 days

Items excluded from cost of inventory

Correct ×4

In 3 weeks

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