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CA IPCC : Sample / Mock Test Paper (with Model Answers) - BUSINESS LAWS, ETHICS & COMMUNICATION Sep 2014

16 pages, 37 questions, 0 questions with responses, 0 total responses,

CA IPCC
Tilak Vidyalaya Higher Secondary School (TVHSS), Kallidaikurichi

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Test Series: September, 2014 Mock Test Paper 1 INTERMEDIATE (IPC): GROUP I PAPER 2: BUSINESS LAWS, ETHICS AND COMMUNICATION Question No.1 is compulsory. Attempt any five questions from the remaining six questions. Time Allowed 3 Hours 1. Maximum Marks 100 (a) Mr. X decided to wear his marriage coat in family function. He gave the coat to the laundry for the dryclean. Launderer gives X a receipt for the received clothe with the printed condition on the back side that only 10% of the amount will be paid in case of the damage of the clothes. X, without reading the terms keeps the receipt in the pocket. After taking the delivery, X finds the coat to be damaged. Examine the position of X in the light of the Indian Contract Act,1872? (5 Marks) (b) Explain the power of the company to close the register of members or debenture holders or other security holders as per the Companies Act, 2013. State the manner in which the corresponding provision given under the Companies Act, 1956 differs from the law given under new Act. (5 Marks) (c) State with reasons as to nature of ethics, whether the following statements are correct or incorrect: (i) Ethics is following the law. (ii) Ethics is not science. (d) What are the different ways of non-verbal communication? 2. (a) (i) (5 Marks) (5 Marks) A company employed 20 full time and 5 part-time employees who were drawing salary of less than Rs. 10,000 per month. After completing service of 28 days, in an accounting year, 10 full-time employees submitted their resignations and left the service of the company. The Board of directors of this company decided not to give the bonus to the employees, who resigned the services. Decide, stating the provisions of the Payment of Bonus Act, 1965, whether the employees, who resigned, will get relief. (4 Marks) (ii) Mr. K, an employee in a coal mine with five days working in a week. K was not in continuous service during the financial year 2012-2013. He worked only for 150 days and due to arising out of an accident during working in a mine, he was on leave with full pay for 45 days. Referring to the provisions of the Payment of Gratuity Act, 1972 decide, whether K is entitled to gratuity payable under the Act? (4 Marks) The Institute of Chartered Accountants of India

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