Ch 11: Accounts and Annual Return

1. Books of Accounts

1-1 Definitions: Accounts & Financial Statements [R]

1-2 Books of accounts, to be kept by company [I]

1-3 Q&A SQL Plastics Limited (PQ) [O]

2. Financial Statements

2-1 Financial Statements [I]

2-2 Q&A Financial Statements of a private company (ICAP Spring 2018) [O]

2-3 Approval and authentication of financial statements [R]

2-4 Q&A Raza Enterprises Limited (PQ) [O]

2-5 Copy of financial statements to the registrar  [I]

2-6 Q&A Financial Statements not adopted (PQ) [O]

2-7 Q&A Opal Limited (ICAP Spring 2021) [I]

2-8 Quarterly financial statements of listed companies [R]

2-9 Q&A Quarterly financial statements (ICAP Autumn 2020) [O]

2-10 Q&A Red Limited (ICAP Spring 2022) [I]

2-11 Q&A Iqra Industries Limited (PQ) [I]

2-12 Q&A Quarterly financial statements (ICAP Autumn 2022) [O]

2-13 Q&A Dates Ceramics Limited (ICAP Autumn 2022) [I]

2-14 Q&A  Financial statements & Body Corporate (ICAP Spring 2023) [O]

2-15 Q&A Approval & authentication of financial statements (ICAP Spring 2023) [O]

3. Group Financial Statements

3-1 Consolidated financial statements [I]

3-2 Financial year of holding company and subsidiary [I]

3-3 Muskmelon Investments Limited (ICAP Autumn 2022) [I]

4. Directors' Report and Statement of Compliance

4-1 Duty to prepare directors' report and statement of compliance [O]

4-2 Contents of directors' report and statement of compliance [I]

4-3 Q&A Business Review Section (ICAP Spring 2022) [O]

4-4 Q&A Business Review (ICAP Spring 2019) [O]

4-5 Q&A Contents of directors' report (ICAP Spring 2021) [O]

4-6 Q&A Contents of directors’ report (ICAP Spring 2023) [O]

5. Annual Return

5-1 Annual Return [I]

6. Objective Based Q&A

6-1 MCQs [1 to 10] [R]

6-2 MCQs [11 to 20] [R]

6-3 MCQs Past Exams up to Spring 2022 [I]